Case Study on ESG Information Disclosure of Bright Dairy

The importance of environmental, social, and governance (ESG) factors is increasingly recognized globally. However, the dairy industry lacks awareness of standardized ESG information disclosure. By taking Bright Dairy as an example, this study analyzes the positive impacts of ESG information disclosure on corporate reputation, financing, and financial performance. The company has achieved certain results in environmental protection, with notable success in the conservation of pastures and forest resources. However, there are still challenges in reducing greenhouse gas emissions and energy consumption, and there is a need in strengthening the substantive independence of independent directors in governance. Additionally, Bright Dairy's ESG information disclosure is characterized by incompleteness, a lack of quantitative data, and insufficient industryspecific reporting. This study would provide corresponding recommendations to enhance the quality of ESG information disclosure for Bright Dairy.