Research on the Present Situation and Motivation of ESG Information Disclosure in the Building Materials Industry

With the popularization of green development and the proposal of carbon emissions requirements, building materials industry is paying more and more attention to the construction of ESG system. The proportion of ESG reports issued by building materials enterprises has increased year by year. However, due to the lack of detailed disclosure standards and normative guidelines, the breadth and depth of information disclosed by enterprises are uneven, and the information disclosed rarely involves relevant negative information. This paper takes the 2018–2022 ESG reports of 80 A-share listed building materials companies as research samples to systematically sort out the status of ESG information disclosure. By constructing ESG scoring system, this paper finds that the ESG disclosure score of building materials enterprises rose from 4.47 to 6.17. This is mainly because enterprises are paying more and more attention to the sustainability of their own development. Then, this paper summarizes the motivation of ESG information disclosure in building materials enterprises. Finally, it puts forward the idea of building materials industry ESG system construction in combination with the development trend of green innovation in the industry.