ESG表现对企业综合绩效的影响研究——以A企业为例  

Research on the Impact of ESG Performance on Corporate Comprehensive Performance:Taking Enterprise A as an Example

作　　者：金水森 JIN Shuisen(School of Economics and Management,Northeast Electric Power University,Jilin 132012,China)

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《商业观察》2025年第11期72-75,共4页BUSINESS OBSERVATION

摘　　要：随着“双碳”目标的提出,我国积极履行经济绿色低碳转型和可持续发展的义务。ESG作为推动企业可持续发展的方法论,已被国际社会所接受。文章以A企业为研究对象,从环境、社会、公司治理三个维度研究ESG对企业综合绩效的影响。研究发现,良好的ESG表现能够提升企业财务绩效与非财务绩效。在此基础上,文章从资本结构、绿色创新、社会责任三个角度提出相应建议,以帮助企业更好地运用ESG理念。With"double carbon"goals proposed,China actively performs the obligations of economic green low-carbon transformation and sustainable development.As a methodology to promote the sustainable development of enterprises,ESG has been accepted by the international community.This paper takes Enterprise A as the research object to study the impact of ESG on the comprehensive performance of enterprises from three dimensions:environment,society and corporate governance.It is found that good ESG performance can improve corporate financial performance and non-financial performance.On this basis,this paper puts forward corresponding suggestions from three perspectives:capital structure,green innovation,and social responsibility,in order to help companies better utilize ESG concepts.

关 键 词：ESG表现 企业综合绩效 可持续发展 绿色创新 

分 类 号：F406.7[经济管理—产业经济]