중국 물류기업의 ESG 정보 공시에 관한 고찰

A study on ESG Information Disclosure of China's Logistics Companies: Focusing on the Case of JD Logistics

The application of ESG ideology in China is still in its early stages, and the introduction time is short and evaluation methods, systems, and implementation experience are not perfect. However, in recent years, the development of ESG has been very rapid as a consensus has been formed in China, moving from government policy to the market. In this study, after considering the theoretical background of China's ESG information disclosure, we examined the current status of China's logistics companies' ESG information disclosure, including the main characteristics, information formulation method and content, and the application status of JD Logistics' ESG information disclosure was analyzed as a corporate case. Through consideration and analysis, several problems were revealed in terms of ESG information disclosure by China's logistics companies. In addition, in light of China's case, several implications were presented regarding the application of ESG information disclosure in the logistics industry not only in China but also in Korea and the future direction of promotion and development.