Research on the Evaluation of ESG Practice Effectiveness of Shanxi J Company

Shanxi, as a major coal province, has been actively exploring the path of resource transformation and energy development. With the introduction of ESG concepts and increasing attention from listed companies in various countries and regions, Shanxi J Company began disclosing ESG information in 2024. Since the release of its second ESG report in 2025, it has further improved its sustainable disclosure work. This article uses the entropy mutation series method to study the ESG practice effectiveness of Shanxi J Company. The study found that Shanxi J Company has great potential in ESG and should continue to strengthen sustainable information disclosure in the future. According to relevant work requirements, the company's ESG practice level should be effectively improved.