基于ESG理念的纺织企业绩效评价指标体系探讨  

Exploration on Performance Evaluation Index System of Textile Enterprises Based on ESG Concepts

作　　者：梁星[1] 马晴 Liang Xing;Ma Qing(Shandong Technology and Business University,Yantai Shandong 264005)

机构地区：[1]山东工商学院,山东烟台264005

出　　处：《山东纺织经济》2024年第5期23-27,33,共6页Shandong Textile Economy

摘　　要：随着我国可持续发展战略的实施和碳达峰、碳中和目标的大力推进,企业管理者愈发意识到环境(E)、社会(S)、公司治理(G)对企业运营与可持续发展的重要影响作用。文章结合纺织企业的特点,从F-ESG四个维度构建绩效评价指标体系,并以F公司为例,说明ESG绩效评价体系的应用过程。本文构建的评价体系为纺织企业开展ESG绩效评价、提升ESG治理水平提供了参考思路。With the implementation of China's sustainable development strategy and the vigorous promotion of the goals of carbon peak and carbon neutrality,enterprise managers are increasingly aware of the important role of the environment(E),society(S),and corporate governance(G)in the operation and sustainable development of enterprises.This paper combines the characteristics of textile enterprises,constructs a performance evaluation index system from the four dimensions ofF-ESG,and takes Company F as an example to illustrate the application process of the ESG performance evaluation system.The evaluation system constructed in this paper provides reference ideas for textile enterprises to carry out ESG performance evaluation and improve ESG governance.

关 键 词：ESG 绩效评价 纺织企业 

分 类 号：F275[经济管理—企业管理]