ESG and Carbon Disclosure Practices in China: An Analysis of PwC China’s Tech-enabled Approach

With the development of the green economy, companies should pay attention to environmental, social, and governance responsibilities when pursuing business profits in order to achieve the “double-carbon” goal and the climate action in the UN 17 goal. This study discusses the current academic frontier and hot spots of foreign scholars on ESG. This paper takes PWC as the research object and further analyzes the company’s experience and shortcomings in the technical empowerment of ESG information disclosure in China. And this study examines the commonalities of Sina Finance’s evaluation of the top ESG companies in China in this respect, so as to provide governance schemes for other Chinese companies or organizations, even other countries with relatively backward ESG and green digital transformation development. At the same time, the positive role of ESG information disclosure for stakeholders is conducive to corporate governance, and the technology-enabled and green digital transformation of the organization. Therefore, this paper will also propose stakeholders’ learning path of ESG information disclosure.