在内控中运用ESG对于企业绩效提升的研究——以恩智浦公司为例
A Study on the Application of ESG to Corporate Performance Improvement in Internal Control—A Case Study of NXP

在我国致力于实现“碳达峰、碳中和”的背景下和可持续发展理论的提出，企业在ESG方面的表现愈发受到人们的重视。为了达到内部控制的绩效，推动企业高质量发展和社会可持续发展，企业需要充分考虑各方利益相关者以及环境、社会和公众的利益，亟需将ESG作为内部控制的目标去建设。本文以恩智浦半导体(NXP)公司为例，对其ESG表现及其对公司经营绩效的影响进行了分析，并总结了在企业内部控制中进行ESG实践的经验与启示。
In the context of China’s efforts to achieve “carbon peak, carbon neutrality” and the theory of sustainable development, the performance of enterprises in ESG has become more and more important to people. In order to achieve the performance of internal control and promote the high-quality development of enterprises and the sustainable development of society, enterprises need to fully consider the interests of all stakeholders as well as the environment, society and the public, and it is urgent to establish ESG as the target of internal control. This paper takes NXP as an example, analyzes its ESG performance and its impact on the company’s business performance, and summarizes the experience and enlightenment of ESG practice in enterprise internal control.