高质量发展背景下ESG实践与企业绩效分析——以N公司为例  

ESG Practice and Corporate Performance Analysis in the Context of High Quality Development—Taking N Company as an Example

作　　者：姜俊宇 

机构地区：[1]北京工商大学商学院,北京

出　　处：《国际会计前沿》2024年第5期651-656,共6页Frontiers of International Accounting

摘　　要：在中国高质量发展的背景下,以绿色创新赋能新质生产力已是大势所趋,而ESG实践也成为我国经济社会可持续发展的必然选择。ESG实践包括环境、社会、公司治理三个部分,其表现也影响着企业绩效好坏。本文以N公司为例,选取其2021~2023年的相关数据,从三个方面对ESG实践和企业绩效关系进行分析,提出相应发展方案,助力企业实现三维平衡,推动企业高质量可持续发展。Against the backdrop of high-quality development in China, empowering new productivity with green innovation has become the trend. And ESG practice has also become an inevitable choice for China’s sustainable economic and social development. ESG practices include three parts: environ- mental, social, and corporate governance, and their performance also affects the quality of corporate performance. This article takes N company as an example, selects its relevant data from 2021 to 2023, analyzes the relationship between ESG practice and corporate performance from three aspects, and proposes corresponding development plans to help the company achieve three-dimensional balance and promote high-quality sustainable development.

关 键 词：ESG实践 企业绩效 公司治理 

分 类 号：F42[经济管理—产业经济]