摘要
近年来,随着可持续发展、绿色经济等理念深入人心,ESG表现的内涵也越来越被企业和投资者所接受,良好的ESG表现能够帮助企业提升自身的价值。聚焦ESG表现对企业价值影响这一问题,运用文献研究法在系统总结ESG表现的概念界定基础上,分直接影响和间接影响两个层面梳理ESG表现对企业价值影响的研究成果,发现不仅ESG在各自单一维度能够直接影响企业价值,当ESG表现作为综合性指标时,能够通过企业效率、企业风险、企业融资约束等间接路径影响企业价值,并最终提出拓宽ESG表现的研究视角和内涵、构建统一的ESG表现评价体系、采用综合性指标拓展研究领域的建议,以期能够助力ESG表现研究的发展。
In recent years,with the concept of sustainable development and green economy gaining popularity,the connotation of ESG performance is increasingly accepted by companies and investors,and good ESG performance can help companies enhance their own value.The article focuses on the impact of ESG performance on enterprise value,and uses the literature research method to systematically summarise the definition of the concept of ESG performance,and to sort out the research results on the impact of ESG performance on enterprise value at two levels:direct impact and indirect impact.The study also proposes to broaden the research perspective and connotation of ESG performance,construct a unified ESG performance evaluation system and adopt comprehensive indicators to expand the research field,in order to help the development of ESG performance research.
作者
何志远
李春波
He ZhiYuan;Li ChunBo(College of Accounting Southwest Forestry University,Kunming Yunnan 650224)
出处
《对外经贸》
2023年第12期107-110,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
ESG表现
企业价值
直接影响
间接影响
ESG Performance
Corporate Value
Direct Impact
Indirect Impact