ESG表现与财务绩效关系——以中信特钢为例

The Relationship between ESG Performance and Financial Performance—A Case Study of CITIC Special Steel

目前我国正处于经济高速发展向高质量发展转型的关键时期,企业的可持续发展是企业转型发展的新目标。本文选取中信特钢为研究案例,从环境、社会责任与公司治理三个维度分别阐述中信特钢的表现,并通过分析中信特钢2019~2023年盈利能力、营运能力、偿债能力和发展能力等财务指标发现ESG表现对企业财务绩效提升具有积极影响。中信特钢在ESG方面表现良好有助于推动企业全面发展,加强企业核心竞争力,使企业更加积极参与绿色转型生产。中信特钢保护利益相关者权益、拓宽信息披露渠道、加强公益项目投入和建立激励与制约机制,提高企业ESG管理水平,提升企业价值,推动企业高质量发展。At present, our country is in the critical period of transition from high-speed economic development to high-quality development. Sustainable development of enterprises is the new goal of enterprise transformation and development. In this paper, CITIC Special Steel is selected as a case study, and the performance of CITIC Special Steel is described respectively from three dimensions of environment, social responsibility and corporate governance. By analyzing the financial indicators of CITIC Special Steel from 2019 to 2023, such as profitability, operating capacity, debt paying capacity and development capacity, it is found that ESG performance has a positive impact on the improvement of corporate financial performance. CITIC Special Steel’s good performance in ESG helps to promote the overall development of the enterprise, strengthen the core competitiveness of the enterprise, and make the enterprise more actively participate in green transformation production. CITIC Special Steel protects the interests of stakeholders, broadens the channels of information disclosure, strengthens the investment in public welfare projects and establishes incentive and restriction mechanisms, improves the ESG management level of enterprises, enhances the enterprise value, and promotes the high-quality development of enterprises.