ESG信息披露对企业绩效的影响——以FH乳业为例  

The Impact of ESG Disclosure on Corporate Performance—A Case Study of FH Dairy Industry

作　　者：于东鑫 赵强[1] 

机构地区：[1]沈阳理工大学经济与管理学院,辽宁 沈阳

出　　处：《世界经济探索》2024年第4期519-525,共7页World Economic Research

摘　　要：21世纪以来,世界经济飞速发展,ESG作为一套新的企业非财务绩效的评价体系,成为全球经济绿色转型、减排降碳、可持续发展的共识,得到了越来越多企业的关注。本文将聚焦于FH乳业披露的环境、社会责任和公司治理(ESG)相关信息,从三个维度对其ESG表现进行深入剖析。同时,结合2019年至2023年的相关数据,分析其ESG表现对企业财务绩效的影响,并为相关企业提出针对性建议。Since the 21st century, the world economy has been developing rapidly, and ESG, as a new set of evaluation system for non-financial performance of enterprises, has become a consensus for green transformation of the global economy, emission reduction and carbon reduction, and sustainable development, and has gained more and more attention from enterprises. This paper will focus on the environmental, social responsibility and corporate governance (ESG)-related information disclosed by FH Dairy to provide an in-depth analysis of its ESG performance in three dimensions. At the same time, it will analyse the impact of its ESG performance on corporate financial performance with the relevant data from 2019 to 2023, and make targeted recommendations for relevant enterprises.

关 键 词：ESG信息披露 企业绩效 乳业 

分 类 号：F27[经济管理—企业管理]