ESG体系对天山股份财务绩效的影响研究  

Study on Impact of ESG System on Financial Performance of Tianshan Shares

作　　者：闫家瑞 Yan Jiarui(Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)

机构地区：[1]新疆财经大学,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2023年第2期5-8,22,共5页Shandong Textile Economy

摘　　要：随着可持续发展成为21世纪企业发展的新主题,结合我国当下的3060双碳目标,ESG体系的构建逐渐成为企业当下的发展要求。我国目前的ESG体系发展仍处于初级阶段,而作为污染排放较为严重的水泥建材行业,ESG体系的建设尤为重要。本文所提及的天山股份正是建材行业中ESG体系构建比较成功的企业,通过分析天山股份近五年的财务绩效表现与其ESG体系表现,建立两者之间的关系并研究其ESG体系对于财务绩效的影响。最后得出结论,天山股份通过ESG体系的环境管控、社会投入以及公司管理三个维度的建设,对其财务绩效的提升于不同层面上产生了正面的影响。With the sustainable development becoming the new theme of enterprise development in the 21st century,and combined with the current 3060 double carbon target in China, the construction of ESG system has gradually become the development requirement of enterprises. At present, the development of ESG system in China is still in the primary stage,and the construction of ESG system of the cement building materials industry with serious pollution emission is particularly important. Tianshan shares mentioned in this paper is a successful enterprise in building materials industry. By analyzing the financial performance and ESG system performance of Tianshan company in recent five years, the relationship between them is established and the influence of ESG system on financial performance is studied. Finally, the conclusion is drawn that Tianshan shares has a positive impact on the improvement of its financial performance at different levels through the construction of environmental control, social investment and corporate management of ESG system.

关 键 词：天山股份 ESG体系 财务绩效 

分 类 号：F406.7[经济管理—产业经济]