ESG视域下企业营销审计的内涵和路径  

The Connotation and Paths of Corporate Marketing Audit from the Perspective of ESG

作　　者：周延 王丽[2] Zhou Yan;Wang Li(School of Business,Xi’an International Studies University,Xi’an 710128,China;School of Business,Xijing University,Xi’an 710123,China)

机构地区：[1]西安外国语大学商学院,陕西西安710128 [2]西京学院商学院,陕西西安710123

出　　处：《黑河学院学报》2025年第2期58-61,共4页Journal of Heihe University

基　　金：西安外国语大学科研计划项目“后疫情时代大学生绿色消费行为外生路径研究”(21XWC11)。

摘　　要：企业运营及管理活动中营销管理因其纵贯企业上层战略、中层策略及下层执行各个层面,且涵盖企业产品或服务从设计研发至最终售后服务全流程,对企业整体战略目标实现至关重要。近些年,随着ESG逐渐成为我国企业主要战略方向,营销管理的“可持续化”也成为必须。营销审计作为新时期企业营销管理转型的必备工具,对企业营销环境、营销目标、营销战略等以全面系统管理、指导及审查,对改善企业营销活动质量、营销管理可持续化目标实现及提升企业整体运营绩效和企业ESG战略目标的实现均有极大促进和保障作用。结合我国实际,建设新时期企业营销审计概念、内涵及可行性路径,为ESG战略下企业借助营销审计充分发挥其在企业营销管理活动的指导性和监督性提供创新性视角及可行性路径借鉴。Among all corporate operations and management activities,marketing management is crucial for realizing the company’s overall strategic objectives because it covers activities from top-level strategy,middle-level tactics to lower-level execution,and includes the entire process of marketing management from design and development of products or services to the after-sales service.As ESG has gradually become the main strategic direction for Chinese companies in recent years,the“sustainability”of marketing management has become a necessity.Marketing audit,an essential tool for the transformation of corporate marketing management in the new era,can comprehensively and systematically manage,guide,and review the corporate marketing environment,marketing objectives,and marketing strategies.It can greatly promote and ensure the improvement of the quality of corporate marketing activities,the realization of the sustainable goals of marketing management,and the enhancement of overall operational performance and the achievement of corporate ESG strategic objectives.In light of the reality in China,this article explores the concept,connotation,and feasible paths of corporate marketing audit in the new era,hoping to provide an innovative perspective and feasible paths for companies under the ESG strategy to fully leverage the guiding and supervisory roles of marketing audit in corporate marketing management activities.

关 键 词：ESG理念 企业营销审计 营销管理 

分 类 号：F239.5[经济管理—会计学]