What listed companies disclose is definitely the natural environment. Environment is closely related to the development of enterprises, such as automobile manufacturing. Environmental protection is a major issue and the future development direction. Paying attention to environmental protection is not only the realistic requirement of enterprises, but also the improvement of national standards. It is also how enterprises develop the market, understand the market and even the core technology.
For another example, ASEAN countries are discussing space environmental protection, and sewage charges should be levied, and all planes passing through or stopping in EU countries should pay taxes. Therefore, environmental problems can be seen whether enterprises have development vision, strategic considerations, and how to meet future challenges.
The disclosure of environmental information by listed companies also reflects an attitude and policy orientation of our government. Future national investment priorities or preferential policies (including tax incentives) or financial support will be based on this plan or direction, and such listed companies are trustworthy.
I don't know what the topic or theme of your paper is, so I can only use the model to say it.