A Review of Research on Enterprise Value Evaluation Based on ESG Evaluation
The ESG concept is based on the principle of sustainable development and has become an effective way to measure corporate environmental performance,social responsibility,and corporate governance performance.It has important theoretical significance and practical value for promoting sustainable development of enterprises.Through literature research,the development and application of ESG in the field of evaluation in China were studied,and the application of ESG in enterprise value evaluation was summarized.It was found that existing research mostly uses TOPSIS comprehensive evaluation method,BP neural network analysis method,etc.to quantitatively evaluate ESG indicators,and combines traditional valuation models with ESG correction indicators to obtain the enterprise value that introduces ESG evaluation.Finally,suggestions were put forward to promote the improvement of the ESG evaluation system and broaden the evaluation methods,in order to provide reference and inspiration for the current research on incorporating ESG into enterprise value evaluation.
万方数据
维普
