高质量发展背景下企业绩效评价指标探究——基于ESG视角  

Enterprise Performance Evaluation Indicators in the Context of High-Quality Development——Based on ESG Perspective

作　　者：王馨颐 赵欣宇[1] Wang Xinyi;Zhao Xinyu(Liaoning Normal University,Dalian Liaoning 116033,China)

机构地区：[1]辽宁师范大学,辽宁大连116033

出　　处：《现代工业经济和信息化》2024年第2期204-207,共4页Modern Industrial Economy and Informationization

摘　　要：探讨基于环境、社会和治理(ESG)模式下企业管理绩效考核的理论研究。首先提出现阶段ESG在企业应用过程中出现披露不及时、选择性披露、供应链管理缺乏以及数据报告采集困难等问题。随后,对传统和现代企业管理绩效考核模型进行了理论研究,将ESG模型整合到平衡计分卡中,同时建立预警机制保证模型的有效运行。最后针对中国目前企业应用ESG过程中存在的问题进行分析并提供改进建议。该研究的意义在于为企业搭建以ESG因素为基础的企业管理绩效理论平台,促进了企业解决ESG现存问题的及时性。最后总结了研究成果并提出了未来研究方向的建议。The aim is to explore the theoretical study of corporate management performance evaluation based on the environmental,social and governance(ESG)model.Firstly,the problems of untimely disclosure,selective disclosure,lack of supply chain management,and difficulties in data reporting collection in the application of ESG in enterprises at the present stage are proposed.Subsequently,a theoretical study of traditional and modern enterprise management performance appraisal models is conducted,and the ESG model is integrated into the balanced scorecard,while an early warning mechanism is established to ensure the effective operation of the model.Finally,it analyses the problems that exist in the application of ESG in Chinese enterprises and provides suggestions for improvement.The significance of this research is to build a theoretical platform for enterprises to manage performance based on ESG factors,and to promote the timeliness of enterprises to solve the existing ESG problems.The paper concludes with a summary of the research results and suggestions for future research directions.

关 键 词：ESG绩效 平衡计分卡 预警机制 高质量发展 

分 类 号：F272[经济管理—企业管理]