Table 1.

ESG Rating and scoring details (Huazheng Company)

3 Pillars14 Themes26 Key IndicatorsUnderlying indicators
Environment (E)Management systemManagement system100+
Green operation goalLow carbon plan Goal green purchase plan
Eco productCarbon footprint Economic product and service
External identificationExternal identification
Illegal eventIllegal event
Social (S)Institution systemCSR quality
Health and safetyAccident reduction plan accidents accidents tendency
Social contributiondonations Employee growth rate Poverty alleviation
External identificationExternal identification
Governance (G)Institution systemESG self-supervision
Governance structureRelated transition board independence
Operation activityTax transparency
Operation riskAsset quality Financial credibility Short debt risk Stake pledge risk Information disclosure quality
PunishmentCompany and its subsidiary punishment Executives’ illegal events

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