电商企业ESG信息披露质量及会计改进路径研究

Research on the Quality of ESG Information Disclosure and Accounting Improvement Paths for E-Commerce Enterprises

摘要: 电商企业作为平台型企业，ESG事项涉及骑手、商家、消费者多利益相关方，披露标准和传统实体企业存在显著差异。本文以阿里巴巴、京东、拼多多为样本，从电商业务与财务数据衔接的视角，系统分析其ESG披露结构及会计可验证性。研究发现：三家企业ESG披露以制度性内容为主，数据化程度偏低；披露事项在财务报表中均未形成直接映射关系，难以通过财务数据核查。根本原因在于现行会计体系未为ESG事项设置独立确认路径。本文建议电商行业需优先披露骑手社保覆盖率、绿色包装使用率、农产品上行交易额占比三个核心量化指标，以增强ESG信息的可验证性，为电商企业完善ESG披露提供参考。

Abstract: As platform-based enterprises, e-commerce companies’ ESG matters involve multiple stakeholders such as riders, merchants, and consumers, and their disclosure standards differ significantly from those of traditional brick-and-mortar enterprises. This paper takes Alibaba, JD.com, and Pinduoduo as samples and systematically analyzes their ESG disclosure structure and accounting verifiability from the perspective of the connection between e-commerce business and financial data. The study finds that the ESG disclosures of the three companies are primarily institutional in content and have a low degree of quantification; the disclosed items do not form a direct mapping relationship in the financial statements, making it difficult to verify through financial data. The fundamental reason lies in the current accounting system not providing an independent recognition path for ESG matters. This paper suggests that the e-commerce industry should prioritize the disclosure of three core quantitative indicators: the coverage rate of social insurance for riders, the usage rate of green packaging, and the proportion of agricultural product up-trading volume, in order to enhance the verifiability of ESG information and provide a reference for e-commerce companies to improve their ESG disclosures.