SIGNATURE WORK
CONFERENCE & EXHIBITION 2024

This paper proves the insufficiency and incompleteness of the current mainstream ESG (Environmental, Social, and Governance) evaluation systems and their indicators in China and the world, by reviewing 33 ESG evaluation standards (including the disclosure and rating systems). Based on this review, the paper summarizes the systems’ contents and confirms the high-frequent indexes to understand the focus of the ESG evaluation system at the present stage. According to the research outcomes, the paper recommends further revisions on the indicators and evaluation dimensions to design a targeted evaluation of the NEV (new energy vehicle) industry and LIB (lithium-ion battery) productions. Finally, the paper believes the rising trend of “carbon credits” provides a new aspect to upgrade the current ESG evaluation standards. This paper leverages both the quantitative and qualitative methods to conduct the results.