ESG治理对H公司企业业绩影响研究

Research on the Impact of ESG Governance on the Performance of Company H

我国经济已经进入高质量发展阶段,长期可持续发展是企业发展的新目标,尤其对与ESG理念息息相关的医药企业来说,践行ESG治理,提升企业持续发展能力势在必行。文章以H公司为研究对象,运用事件研究法和财务分析法,研究ESG治理对企业业绩的影响。研究表明,在市场业绩方面,公司践行ESG治理能够吸引投资者,提升公司短期市场价值;在财务业绩方面,通过ESG治理可以降低公司期间费用,提升公司声誉,从而提高可持续发展能力。

China's economy has entered a stage of high-quality development,and long-term sustainable development is a new goal for enterprise development,especially for pharmaceutical enterprises closely related to ESG concepts.It is imperative to practice ESG governance and enhance the sustainable development ability of enterprises.This article takes Company H as the research object,uses event study method and financial analysis method to study the impact of ESG governance on corporate performance.Research has shown that in terms of market performance,companies implementing ESG governance can attract investors and enhance their short-term market value.In terms of financial performance,ESG governance can reduce company period expenses,enhance company reputation,so as to enhance sustainable development capabilities.