摘要
企业绩效具有很强的激励作用,有利于企业目标的达成,也是企业管理的一项重要方法。可以从中发现问题并进行改进,以促进企业目标的达成。ESG信息披露环境会影响企业的成本和收入;社会责任会影响企业的声誉和形象;治理因素会影响企业的运转和效率。文章以西藏矿业发展股份有限公司为研究对象,通过该企业的年报和社会责任暨ESG报告来着重分析企业在ESG方面披露的信息,以此来分析ESG信息披露对企业绩效的影响。通过分析得出:企业的ESG信息披露和评分对企业绩效有很大影响,且ESG评分能够较准确的表达企业的偿债能力等方面的情况。最后,根据分析的结果提出相应的结论和建议。希望研究对企业通过ESG信息披露促进矿业企业绩效提升提供参考。
Enterprise performance has a strong incentive effect,which is conducive to the achievement of enterprise goals,and is also an important method of enterprise management.Problems can be identified and improved to pro-mote the achievement of enterprise goals.The ESG disclosure environment will affect the costs and revenues of enter-prises;Social responsibility can affect the reputation and image,and governance factors affect the functioning and ef-ficiency of a business.This paper takes Xizang Mining Development Co.,Ltd.(Xizang Mining)as the research ob-ject,and analyzes the information disclosed by the company in terms of ESG through the company’s annual report and social responsibility and ESG report,so as to analyze the impact of ESG information disclosure on enterprise per-formance.Through the analysis,it is concluded that the ESG information disclosure and score of the enterprise have a great impact on the performance of the enterprise,and the ESG score can more accurately express the solvency of the enterprise.Finally,corresponding conclusions and suggestions are proposed according to the results of the analysis.It is hoped that the study will provide a reference for enterprises to promote the performance improvement of mining en-terprises through ESG information disclosure.
作者
次仁曲珍
王小娟
徐梦如
Ciren Quzhen;Wang Xiaojuan;Xu Mengru(School of Finance and Economics,Xizang Minzu University,Xianyang 712082,China)
出处
《西藏科技》
2024年第6期29-34,46,共7页
Xizang Science And Technology
基金
国家社科青年项目(16CGL073)
西藏民族大学2024年研究生科研创新与实践项目(Y2024093)。
关键词
ESG信息披露
西藏矿业
企业绩效
ESG information disclosure
Xizang Mining
Enterprise performance