|
|
双碳背景下ESG对企业绩效的影响——以蒙牛乳业为例
|
Abstract:
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。
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.
| [1] | Friede, G., Busch, T. and Bassen, A. (2015) ESG and Financial Performance: Aggregated Evidence from More than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5, 210-233.
https://doi.org/10.1080/20430795.2015.1118917 |
| [2] | Barnett, M.L. and Salomon, R.M. (2012) Does It Pay to Be Really Good? Addressing the Shape of the Relationship between Social and Financial Performance. Strategic Manage-ment Journal, 33, 1304-1320.
https://doi.org/10.1002/smj.1980 |
| [3] | Lee, K.-H., Cin, B.C. and Lee, E.Y. (2016) Environmental Responsibility and Firm Performance: The Application of an Environmental, Social and Governance Model. Business Strategy and the Environment, 25, 40-53.
https://doi.org/10.1002/bse.1855 |
| [4] | Velte, P. (2017) Does ESG Performance Have an Impact on Financial Per-formance? Evidence from Germany. Journal of Global Responsibility, 8, 169-178. https://doi.org/10.1108/JGR-11-2016-0029 |
| [5] | Atan, R., Alam, M., Said, J. and Zamri, M. (2018) The Impacts of Environmental, Social, and Governance Factors on Firm Performance: Panel Study of Malaysian Companies. Manage-ment of Environmental Quality, 29, 182-194.
https://doi.org/10.1108/MEQ-03-2017-0033 |
| [6] | Nollet, J., Filis, G. and Mitrokostas, E. (2016) Corporate Social Responsibility and Financial Performance: A Non-Linear and Disaggregated Approach. Economic Modelling, 52, 400-407.
https://doi.org/10.1016/j.econmod.2015.09.019 |
| [7] | 李井林, 阳镇, 陈劲, 崔文清. ESG促进企业绩效的机制研究——基于企业创新的视角[J]. 科学学与科学技术管理, 2021(9): 71-89. |
| [8] | 邱牧远, 殷红. 生态文明建设背景下企业ESG表现与融资成本[J]. 数量经济技术经济研究, 2019, 36(3): 108-123. |
| [9] | 袁业虎, 熊笑涵. 上市公司ESG表现与企业绩效关系研究——基于媒体关注的调节作用[J]. 江西社会科学, 2021(10): 68-77. |
| [10] | 夏娇. ESG对企业绩效影响分析——以中国神华为例[J]. 新会计, 2022(6): 31-34. |
