%0 Journal Article
%T 双碳背景下ESG对企业绩效的影响——以蒙牛乳业为例<br> The Impact of ESG on Corporate Performance under the Dual Carbon Background—A Case Study of Mengniu Dairy
%A 何明珺
%A 曾妍
%J Frontiers of International Accounting
%P 178-185
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.122023
%X 随着全球化的发展，企业日益重视环境、社会和治理(ESG)对其绩效的影响。本文通过案例研究的方式，深入探讨了某家公司的关键ESG议题，并从多个角度对其实施情况进行了详细的分析，最后结合会计指标进行了深入的探讨。研究表明，ESG技术的应用可以显著改善企业的财务状况，推动其长期发展。本文以实际案例为基础，总结出能源企业实施ESG技术的经验教训，并就ESG信息披露提出相应的规范性建议。<br />
With the development of globalization, enterprises increasingly pay attention to the impact of environment, society and governance (ESG) on their performance. In this paper, the key ESG issues of a company are discussed in depth by means of case study, and the im-plementation situation is analyzed in detail from multiple perspectives. Finally, the accounting in-dicators are combined to make an in-depth discussion. Research shows that the application of ESG technology can significantly improve the financial situation of enterprises and promote their long-term development. Based on practical cases, this paper summarizes the experience and les-sons of ESG technology implementation in energy enterprises, and puts forward corresponding normative suggestions on ESG information disclosure.
%K ESG，企业财务绩效，企业可持续发展<br> ESG
%K Enterprise Financial Performance
%K Enterprise Sustainable Development
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=67270