河钢股份ESG治理及财务绩效分析  

ANALYSIS ON THE ESG GOVERNANCE AND FINANCIAL PERFORMANCE OF HBIS LIMITED

作　　者：赵欣悦 欧阳勇兵 徐兰香 杜立辉 Zhao Xinyue;Ouyang Yongbing;Xu Lanxiang;Du Lihui(School of Finance and Economics,Anhui University of Science and Technology Anhui Bengbu 233000,China;Kaishi Fund Management Co.,Ltd.Shanghai 200002,China)

机构地区：[1]安徽科技学院财经学院,蚌埠233000 [2]凯石基金管理有限公司,上海200002

出　　处：《冶金信息导刊》2025年第2期14-17,21,共5页Metallurgical Information Review

基　　金：安徽科技学院2024年度国家级大学生创新创业项目(202410879006);2022年度安徽省社会科学创新发展研究课题(2022CX077)。

摘　　要：基于ESG治理对企业财务绩效的积极效应从ESG治理架构、ESG制度体系、实质性议题识别、利益相关方沟通等方面探讨河钢股份有限公司的ESG治理情况,并对河钢股份进行财务绩效分析,得出其营运能力稳定、盈利能力较强而财务杠杆偏高等结论。基于此,为钢铁行业相关企业就如何改善ESG治理及财务绩效提出建设性意见。Based on the positive effect of ESG governance on the financial performance of enterprises,this paper discusses the ESG governance of HBIS Limited from the aspects of ESG governance structure,ESG system,substantive issue identification,stakeholder communication,etc.,and analyzes the financial performance of HBIS Limited,and draws the conclusion that its operating capacity is stable,its profitability is strong and its financial leverage is high.Based on this,it puts forward constructive suggestions on how to improve ESG governance and financial performance for related enterprises in the steel industry.

关 键 词：河钢股份 ESG 治理 财务绩效 

分 类 号：F275[经济管理—企业管理]