ESG表现促进企业价值创造的影响与路径研究

A Study on the Impact and Path of ESG Performance to Promote Corporate Value Creation

ESG作为一种新兴的投资指标,衡量企业的可持续发展能力对企业价值的影响作用及路径是亟待研究的热点。本文研究对象是在ESG理念下的企业价值创造测度及其路径研究,结果表明:企业ESG表现对企业价值的影响主要体现在环境、社会、公司治理三大方面;ESG表现通过“提升企业声誉”“降低信息不对称”“提升经营效率”“缓解融资约束”四个方面实现企业价值创造。通过相关研究,可以揭示ESG与企业价值之间的关系,其次可以识别ESG实践中的关键因素,提供实践指导,有助于推动企业关注其长期发展,从而为实现可持续发展目标做出贡献。ESG as an emerging investment indicator, measures the role and path of corporate sustainability on corporate value is an urgent hot spot for research. The research object of this paper is the study of corporate value creation measurement and its path under the concept of ESG, and the results show that: The impact of corporate ESG performance on corporate value is mainly reflected in the three major aspects of environment, society, and corporate governance;ESG performance can improve corporate reputation, reduce information asymmetry, enhance operational efficiency, and alleviate financing problems through the following measures ESG performance realizes corporate value creation through the four aspects of “enhancing corporate reputation”, “reducing information asymmetry”, “improving operational efficiency” and “alleviating financing constraints”. Through relevant research, the relationship between ESG and corporate value can be revealed, and secondly, the key factors in ESG practice can be identified to provide practical guidance, which can help to promote enterprises to focus on their long-term development, thus contributing to the realization of the goal of sustainable development.