ESG表现与综合财务绩效的相关性研究——以信息技术服务上市企业为例

Research on the Correlation between ESG Performance and Comprehensive Financial Performance—Taking Information Technology Service Listed Companies as an Example

当前ESG评估在我国前所未有地盛行,尤其是在“双碳”目标的引领下,我国ESG评估更是急速发展。文章使用信息技术服务行业的7家上市企业2021~2023年(第一季报)的财务数据,运用Rstudio软件使用因子分析法对选取的8个财务指标建立综合财务指标,并选取了环境表现(E)、社会责任表现(S)、公司治理表现(G)评价指标,综合为ESG整体指标,通过面板数据模型检验了ESG表现和信息技术行业上市公司的综合财务绩效指标之间的关系。研究结果表明,环境层面(E)、社会层面(S)以及公司治理层面(G)三个角度都对综合财务绩效指标有显著影响,而且综合ESG也与综合财务绩效呈现显著的正相关关系。最后,结合ESG行业的发展现状及目标,为信息技术服务行业上市企业积极践行ESG来提高财务绩效提供建议。

At present, ESG development is unprecedented in China;especially under the guidance of the “dual carbon” goal, China’s ESG development has entered the fast lane. This paper uses the financial data of 7 companies in the information technology service industry from 2021 to 2023 (first quarter report), uses Rstudio software to establish comprehensive financial indicators for the selected 8 financial indicators using principal component analysis method, and selects environmental performance (E), social responsibility performance (S), and corporate governance performance (G) evaluation indicators, which are synthesized as overall ESG indicators. The relationship between ESG performance and the comprehensive financial performance indicators of listed companies in the information technology industry was examined through the panel data model. The results show that the environmental level (E), social level (S) and corporate governance level (G) all have a significant impact on the comprehensive financial performance indicators, and the comprehensive ESG also shows a significant positive correlation with the comprehensive financial performance. Finally, based on the development status and goals of the ESG industry, it provides suggestions for listed companies in the information technology service industry to actively practice ESG to improve their financial performance.