企业ESG表现对其财务绩效的影响研究——以宝武钢铁为例

Research on the Influence of ESG Performance on Financial Performance of Enterprises—Taking Baowu Iron and Steel as an Example

在十四五规划和二十大会议中,习近平总书记再次强调务必坚持绿色发展,坚决遏制高耗能、高污染项目的盲目发展,推动企业绿色转型,实现高质量发展。同时还要做到节能环保、清洁生产、清洁能源、基础设施绿色升级、绿色服务等。同时,ESG理念在我国得到了大力推广,企业的利益相关者不仅高度重视,而且会影响到企业自身的评级。另外,钢铁工业作为国民经济的重要支柱产业,是建设现代化强国的重要支撑。同时,钢铁工业既大量消耗资源又造成环境严重污染。因此,为了实现现代化强国建设,有必要对钢铁企业进行针对性研究,使其认真履行社会责任,实现绿色发展,提高财务绩效。本文以宝武钢铁作为案例,选取了宝武钢铁2017~2021年的相关数据,从环境、社会责任和公司治理三个方面分析宝武钢铁的ESG表现,并运用熵值法分析出宝武钢铁这五年的ESG综合得分的变化,进一步得出ESG表现与财务绩效存在的影响关系,并且给予相关企业一定的参考。

In the 14th Five-Year Plan and the 20th Congress, General Secretary Xi Jinping once again stressed the importance of adhering to green development, resolutely curbing the blind development of high energy-consuming and high-polluting projects, and promoting the green transformation of enterprises to achieve high-quality development. It is also necessary to achieve energy saving and environmental protection, clean production, clean energy, green upgrading of infrastructure and green services. At the same time, the ESG concept has been vigorously promoted in China, and the stakeholders of the enterprises not only attach great importance to it, but also influence the rating of the enterprises themselves. In addition, the steel industry, as an important pillar industry of the national economy, is an important support for building a mod-ern and strong country. At the same time, the steel industry both consumes a large amount of resources and causes serious environmental pollution. Therefore, in order to realize the construction of a modern and powerful country, it is necessary to conduct targeted studies on steel enterprises so that they can seriously fulfill their social responsibility, achieve green development and improve their financial performance. This paper takes Baowu Iron and Steel as a case study and selects relevant data from 2017~2021 to analyze the ESG performance of Baowu Iron and Steel from three aspects: environment, social responsibility and corporate governance, and using the entropy method to analyze the change in Baowu Steel’s overall ESG score over the past five years, to further conclude the influence relationship between ESG performance and financial performance, and to give some reference to relevant enterprises.