ESG表现对华能国际财务绩效的影响研究
Study on the Impact of ESG Performance on the Financial Performance of Huaneng International

本文以电力企业华能国际作为案例对象，对2019~2023期间的财务资料及ESG表现进行分析，选取2019~2023年的财务资料和ESG业绩作为依据，构建涵盖偿债能力s、盈利能力、营运能力和成长能力的多维度财务绩效综合评价指标体系，通过灰色关联度分析方法对各评价指标的关联度进行计算，并对结果进行加权，从而得出综合得分。有研究显示ESG评分绩效对财务表现有正面作用，同时也为其他企业ESG业绩对财务业绩影响的过程提供借鉴和启示。
This paper takes Huaneng International, a power enterprise, as the case object, analyzes the financial data and ESG performance from 2019 to 2023, selects the financial data and ESG performance from 2019 to 2023 as the basis, and constructs a multi-dimensional financial performance comprehensive evaluation index system covering debt paying ability, profitability, operating ability and growth ability. The grey correlation analysis method is used to calculate the correlation degree of each evaluation index, and the results are weighted to obtain the comprehensive score. Some studies have shown that ESG scoring performance has a positive effect on financial performance, and it also provides reference and enlightenment for other enterprises in the process of ESG performance affecting financial performance.