基于ESG的中小企业高质量发展路径研究

Research on the High-Quality Development Path of Small and Medium-Sized Enterprises Based on ESG

随着我国双碳目标的推进,高质量发展和绿色低碳转型成为企业新的发展目标。在此背景下,关注环境、社会和治理的ESG日益成为评价企业长期价值和可持续发展能力的核心理念。目前,我国中小企业正在积极探索新的转型发展路径,若企业能善用ESG理念,营造差异化竞争优势,则有利于提升市场竞争力,促进企业高质量发展。文章梳理了ESG投资理念的发展脉络,从ESG理念三大维度以及中小企业的发展特点入手,分析中小企业在ESG理念的指导下提升企业价值的路径和方法,以促进中小企业可持续发展。

With the advancement of China's dual carbon goals,high-quality development and green and low-carbon transformation have be⁃come new development goals for enterprises.In this context,ESG focusing on environment,society and governance has increasingly become the core concept for evaluating the long-term value and sustainability of enterprises.At present,China's small and medium-sized enterprises are actively exploring new transformation and development paths.If enterprises can make good use of ESG concepts to create differentiated compet⁃itive advantages,it will be conducive to enhancing market competitiveness and promoting high-quality development of enterprises.This paper sorts out the development process of ESG investment concepts,starts from three dimensions of ESG concepts and the development characteris⁃tics of small and medium-sized enterprises.It analyzes the paths and methods for small and medium-sized enterprises to enhance their corpo⁃rate value under the guidance of ESG concepts,so as to promote the sustainable development of them.