基于BERTopic模型的企业ESG政策文本主题识别与趋势分析OA

[Objective]The study aims to keep up with current policies,explore development trends,provide better reference for enterprises,and help the public have a more comprehensive understanding of policy changes.[Methods]This paper uses the BERTopic model,data collection,text analysis and other methods to summarize,classify and evaluate the ESG related policies issued by various units in recent years,examine the main directions,reveal shortcomings and give suggestions.[Results]The results indicate that listed companies have good environmental strategies,internal environmental management systems,corporate information disclosure evaluation frameworks,green bond information disclosure,unified domestic green bond project recognition standards,basic framework for ESG information disclosure,and obligation to regularly disclose company information.However,the research subjects have problems such as incomplete accountability mechanisms,lack of ESG rating quality standards,and insufficient ESG audits.[Conclusion]This paper proposes suggestions for improving accountability mechanisms,unifying rating quality standards,and enhancing ESG audit capabilities,so as to effectively curb the occurrence of"greenwashing"chaos,enhance ESG information quality and credibility,and achieve long-term development.