摘要
在“双碳”目标提出的背景下,ESG体系也越发受到企业重视,绿色低碳转型,实现可持续发展,已然成为现在企业追捧的潮流发展战略。以中国石油为研究案例,选取中国石油2018—2022年的相关数据,分析其ESG表现现状,研究中国石油ESG表现对企业财务绩效的影响,据此判断企业实践ESG是否有利于企业达到长期可持续发展以及绿色转型。
Against the backdrop of the"dual-carbon"goal,ESG systems are also receiving more and more attention from enterprises,and green and low-carbon transformation to achieve sustainable development has become a trendy development strategy sought after by enterprises nowadays.In the context of the world's increasing attention to"dual carbon",the ESG system has also attracted more and more attention from enterprises,and green and low-carbon transformation and sustainable development have become the trendy development strategies pursued by enterprises.Taking PetroChina as a case study,this paper selects the relevant data of PetroChina from 2018 to 2022,analyzes the current status of its ESG performance,and studies the impact of PetroChina's ESG performance on corporate financial performance,so as to determine whether the practice of ESG is conducive to the long-term sustainable development and green transformation of enterprises.
作者
陈玲
杜旭
Chen Ling;Du Xu(Harbin Normal University,Harbin Heilongjiang 150025,China)
出处
《现代工业经济和信息化》
2024年第6期225-227,共3页
Modern Industrial Economy and Informationization