%0 Journal Article
%T ESG信息披露对上市公司财务绩效的影响研究——以H公司为例
Research on the Impact of ESG Information Disclosure on the Financial Performance of Listed Companies—A Case Study of Company H
%A 蔡雨萌
%J Modern Management
%P 207-214
%@ 2160-732X
%D 2025
%I Hans Publishing
%R 10.12677/mm.2025.155144
%X 本文在“双碳”目标的背景下，通过文献综述系统梳理了ESG信息披露与企业财务绩效之间的内在逻辑与关联机制。并结合H公司的具体案例，分析了H公司的ESG报告质量以及H公司的财务绩效，综合H公司的可持续发展报告与年度报告发现，H公司在ESG领域的积极表现不仅提升了其品牌形象和社会认可度，还通过优化资源配置、降低运营风险、增强投资者信心等途径，直接或间接地提升了公司的财务绩效。具体而言，H公司在环境保护、社会责任和公司治理等方面的努力，不仅有助于减少环境成本、提高资源利用效率，还增强了员工的归属感和工作满意度，进而提升了企业的生产效率和创新能力。该研究有利于推广到整个行业，为其他企业履行社会责任提供了可供参考的依据。
Against the backdrop of the “dual carbon” goals, this paper systematically reviews the literature to explore the intrinsic logic and correlation mechanism between ESG information disclosure and corporate financial performance. By taking Company H as a specific case, the quality of Company H’s ESG report and its financial performance are analyzed. Through the integration of Company H’s sustainability report and annual report, it is found that Company H’s positive performance in the ESG field not only enhances its brand image and social recognition but also directly or indirectly improves the company’s financial performance through optimizing resource allocation, reducing operational risks, and strengthening investor confidence. Specifically, Company H’s efforts in environmental protection, social responsibility, and corporate governance not only help reduce environmental costs and improve resource utilization efficiency but also enhance employees’ sense of belonging and job satisfaction, thereby improving the company’s production efficiency and innovation capabilities. This research is conducive to being extended to the entire industry and provides a reference for other enterprises to fulfill their social responsibilities.
%K 企业社会责任，
%K ESG，
%K 财务绩效，
%K 信息披露
Corporate Social Responsibility
%K ESG
%K Financial Performance
%K Information Disclosure
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=115276