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ESG information disclosure has gradually become a key indicator for evaluating the sustainable development capabilities of listed companies. It covers three aspects: environment, society and governance. From an environmental perspective, a company's resource utilization efficiency, carbon emission management and other aspects directly affect its reputation and competitiveness in the market. The energy consumption and waste emission problems in the logistics and transportation process of the e-commerce express delivery industry indirectly prompted listed companies to pay more attention to environmental management and disclosure.

In terms of society, the rapid development of e-commerce and express delivery has brought about an increase in employment opportunities, but it has also triggered issues such as labor rights protection and consumer privacy protection. Listed companies need to accurately assess and disclose such social impacts in their ESG reports to demonstrate their commitment to social responsibility.

From a governance perspective, the competitive landscape and market regulation of the e-commerce and express delivery industry have placed higher demands on the operational management of listed companies. A good corporate governance structure can effectively respond to market changes and risks, which is also an important part of ESG information disclosure.

Further analysis shows that the digital transformation of the e-commerce and express delivery industry has also promoted the ESG information disclosure of listed companies. Through the application of technologies such as big data and artificial intelligence, companies can more accurately monitor and manage their environmental and social impacts, thereby improving the accuracy and transparency of information disclosure.

However, listed companies are still facing many challenges in ESG information disclosure. On the one hand, the lack of unified disclosure standards and norms leads to insufficient comparability and reliability of information; on the other hand, some companies do not understand and attach enough importance to the ESG concept, resulting in the disclosure content becoming a formality and failing to truly reflect the actual situation of their sustainable development.

In order to better promote the improvement of ESG information disclosure by listed companies, regulatory authorities should strengthen guidance and regulation, and formulate clear disclosure requirements and guidelines. At the same time, companies themselves also need to strengthen their learning and practice of ESG concepts and integrate them into corporate strategies and daily operations. Only in this way can we achieve sustainable development of enterprises and create greater value for society and the environment.

In short, although e-commerce express delivery did not appear directly in the discussion, the business changes and development trends it represents have had a broad and profound impact on the ESG information disclosure of Chinese listed companies in 2024, and pointed out the direction for the future development of enterprises.