Study on Monitoring and Prevention of ESG Green Risk in Liaoning Manufacturing Enterprises under the Dual Carbon Target

DOI: https://doi.org/10.62517/jmsd.202512126

Author(s)

Na Yang

Affiliation(s)

Department of Accounting, School of Business Administration, Liaoning University of Science and Technology, Anshan, Liaoning, China

Abstract

As China's economy transitions from a phase of rapid growth to one of high-quality development, the environmental, social, and governance (ESG) performance of manufacturing enterprises is crucial for achieving high-quality economic goals. However, some manufacturing companies seek short-term gains through ESG greenwashing, severely hindering China's efforts towards high-quality economic development and the achievement of its carbon peak and carbon neutrality targets (the dual carbon goals). In light of this, this paper begins with an analysis of relevant research on ESG, greenwashing, and their relationship both domestically and internationally. Based on an examination of the industrial landscape and ESG practices of manufacturing enterprises in Liaoning, it studies the monitoring system for ESG greenwashing risks in Liaoning's manufacturing sector, designs specific monitoring indicators, and establishes an ESG greenwashing risk assessment model for Liaoning's manufacturing enterprises. Furthermore, it proposes preventive strategies to address ESG greenwashing risks, providing insights to help prevent greenwashing and promote green development in society and the economy.

Keywords

Manufacturing Enterprises; ESG Performance; Green Risk; Monitoring

References

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