宝钢股份ESG表现对企业财务绩效的影响分析  

Impact of ESG Performance on Corporate Financial Performance of Baosteel Stocks

作　　者：翟若瑶 Zhai Ruoyao(Yan'an University,Yan'an Shaanxi 716000,China)

机构地区：[1]延安大学,陕西延安716000

出　　处：《现代工业经济和信息化》2025年第1期169-170,173,共3页Modern Industrial Economy and Informationization

摘　　要：钢铁企业作为高污染行业,ESG表现对于改善企业形象、增强市场竞争力、吸引投资者信任以及提升企业整体价值具有深远的影响。因此,选取了宝钢股份2021—2023年的相关数据,多维度分析ESG表现对企业财务绩效的影响。通过分析发现,良好的ESG表现对企业财务绩效有积极作用。As a highly polluting industry,the ESG performance of iron and steel enterprises has a far-reaching impact on improving corporate image,enhancing market competitiveness,attracting investors'trust,and enhancing the overall value of the enterprise.Therefore,this paper selects the relevant data of Baosteel from 2021 to 2023 to analyze the impact of ESG performance on corporate financial performance in a multi-dimensional way.Through the analysis,it is found that good ESG performance has a positive effect on corporate financial performance.

关 键 词：宝钢股份 ESG 企业财务绩效 

分 类 号：F273.1[经济管理—企业管理]