Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)

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Research on ESG Audit Information Disclosure in the Coffee Industry——Taking Starbucks Coffee as an Example

Authors
Jinyu Yang1, *
1School of Accounting, Guangdong University of Finance & Economics, Guangzhou, China
*Corresponding author. Email: 450291975@qq.com
Corresponding Author
Jinyu Yang
Available Online 5 May 2025.
DOI
10.2991/978-94-6463-702-1_65How to use a DOI?
Keywords
Coffee industry; ESG audit; Information disclosure
Abstract

ESG (Environment, Social and Governance) is a new investment concept, aiming to measure the performance of enterprises by evaluating their non-financial performance [1]. To better assess these indicators, ESG audits have emerged, which can help third-party institutions review and verify the performance of enterprises. Currently, different companies have different disclosure performances in terms of the environment, society, and governance, with inconsistent standards and insufficient disclosure. Meanwhile, there are scenarios where audit skills are inadequate. This paper uses the methods of literature review and case analysis, taking Starbucks Coffee as an example, to analyze the current status of ESG information disclosure, including inappropriate disclosure practices, within the coffee industry. Therefore, the coffee industry should also establish a unified set of disclosure standards within the industry, gradually strengthen the intensity of ESG audits, and establish a reasonable ESG audit mechanism.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
5 May 2025
ISBN
978-94-6463-702-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-702-1_65How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jinyu Yang
PY  - 2025
DA  - 2025/05/05
TI  - Research on ESG Audit Information Disclosure in the Coffee Industry——Taking Starbucks Coffee as an Example
BT  - Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)
PB  - Atlantis Press
SP  - 615
EP  - 621
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-702-1_65
DO  - 10.2991/978-94-6463-702-1_65
ID  - Yang2025
ER  -