EXPLORING FINANCIAL DYNAMICS: COST-VOLUME-PROFIT ANALYSIS AT BRIGHT DAIRY

Abstract

since 2018, the China Securities Regulatory Commission has made significant revisions to the Corporate Governance Standards for Listed Companies, which has resulted in a more defined framework for disclosing corporate social norms reports in A-shares. This evolution in corporate governance standards aligns with the growing prominence of ESG (Environmental, Social, and Governance) principles. Consequently, there is a heightened focus on incorporating environmental performance into corporate governance assessments and financial performance evaluations. Currently, corporate social responsibility (CSR) disclosures in China primarily revolve around areas like employee relations, social expenditures, and policy initiatives, including rural poverty alleviation and digital transformation. In contrast, environmental performance reporting predominantly centers on issues related to water pollution, air pollution, and solid waste pollution.