基于ESG管理的宝钢股份绩效评价研究

Research on the Performance Evaluation of Baosteel Based on ESG Management

ESG包含环境、社会和治理三个维度的评价体系,因此钢铁企业实施ESG管理不仅满足了经营的需要,也能实现企业的绿色可持续发展。基于此,以宝山钢铁股份有限公司(下文简称“宝钢股份”)为例,对其2018—2022年的企业绩效指标建立ESG评价体系,将数据进行熵值处理后得到,宝钢股份在进行ESG管理后,财务绩效和非财务绩效指标的综合评分呈现出正向增加,可见通过ESG管理能够有效推动企业可持续发展,助力企业绿色转型。

ESG includes the evaluation system of environmental,social and governance dimensions,so the implementation of ESG management in steel enterprises not only meets the needs of operation,but also achieves the green and sustainable development of enterprises.Based on this,Baoshan Iron and Steel Company Limited(hereinafter referred to as"Baosteel"),for example,establishes an ESG evaluation system for its corporate performance indicators from 2018 to 2022,and obtains the entropy value of the data after entropy value processing,and the comprehensive scores of the financial and non-financial performance indicators show a positive trend in the financial and non-financial performance indicators of Baosteel after the implementation of ESG management.The comprehensive score of the performance indicators shows a positive increase,which shows that through ESG management can effectively promote the sustainable development of the enterprise and help the green transformation of the enterprise.