摘要
在当前国内致力于实现低碳绿色发展转型的背景下,企业能否通过自身履行ESG实践获得企业财务绩效的提升,对于推动实现高质量发展具有重大现实意义。选取了中国神华2020—2022年的相关数据,从案例公司识别的关键ESG议题出发,分维度分析了其ESG实施情况,并基于企业指标进一步分析。通过分析发现,实施ESG有助于提高企业的财务绩效。
Under the current background of domestic commitment to low-carbon and green development transformation,whether enterprises can improve their corporate financial performance through their own ESG practices is of great practical significance for promoting the realisation of high-quality development.Relevant data of China Shenhua for 2020-2022 are selected,and its ESG implementation is analysed by dimension from the key ESG issues identified by the case company,and further analysed based on corporate indicators.The analysis finds that the implementation of ESG helps to improve corporate financial performance.
作者
陆静诗
Lu Jingshi(Hebei University of Economics and Business,Shijiazhuang Hebei 050061,China)
出处
《现代工业经济和信息化》
2023年第11期179-181,共3页
Modern Industrial Economy and Informationization
关键词
ESG
企业财务绩效
中国神华
esg
corporate financial performance
China Shenhua
