%0 Journal Article
%T ESG表现对财务绩效的影响&#8212;&#8212;以洛阳钼业为例<br>Impact of ESG Performance on Financial Performance&#8212;A Case Study of CMOC
%A 朱沫
%A 徐雪娇
%J Frontiers of International Accounting
%P 799-805
%@ 2169-2580
%D 2024
%I Hans Publishing
%R 10.12677/fia.2024.136103
%X ESG表现对企业实现可持续发展起到了重要的推动作用。本文选取洛阳钼业作为研究对象&#65292;主要运用案例分析法&#65292;从环境、社会和公司治理三个维度研究企业ESG表现&#65292;并结合相关指标分析ESG表现对企业财务绩效的影响。研究发现&#65292;良好的ESG表现能够促进企业财务绩效的提升。最后&#65292;从企业、投资者和政府部门三个层面提出相应的建议&#65292;从而推动企业更好地进行ESG实践。<br>ESG performance plays an important role in promoting the sustainable development of enterprises. First, this paper chooses CMOC as the research object, and mainly uses the case study method to study the ESG performance of the enterprise from three dimensions: environment, society and corporate governance. Then, the paper analyzes the impact of ESG performance on enterprises&#8217; financial performance using relevant indicators. The study found that good performance can promote the improvement of corporate financial performance. Finally, the corresponding suggestions are put forward from the three levels of enterprises, investors and government departments, so as to promote the enterprises to conduct ESG practices better.
%K ESG表现&#65292
%K 财务绩效&#65292
%K 可持续发展&#65292
%K 洛阳钼业<br>ESG Performance
%K Financial Performance
%K Sustainable Development
%K CMOC
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=101826