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基于ESG的收益法综述

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ESG影响企业财务的长期生存能力和企业发展的可持续性,企业估值收益法强调的驱动因素与ESG对企业价值的影响方式很相似,已成为运用最广泛的结合ESG的企业估值方法.针对ESG与企业价值评估中收益法的相关研究成果,即如何量化ESG因素给企业价值带来的影响,如何从三个角度出发改进企业价值评估收益法模型,以及融入ESG的估值实践案例进行梳理与评述,希望在现有成果的基础上发现不足,为后续的深入研究提供一定的参考.
Overview of ESG Based Income Approach
ESG affects the long-term financial viability of enterprises and the sustainability of corporate development,the driving factors emphasized by the enterprise valuation income method similar to the way ESG affecting enterprise value,and these has become the most widely used enterprise valuation method combined with ESG.The relevant research results of ESG and the income method in enterprise value evaluation were mainly reviewed,that were how to quantify the impact of ESG factors on enterprise value,how to improve the income method model of enterprise value evaluation from three perspectives,and the valuation practice cases integrating ESG.Hoping to find the shortcomings on the basis of the existing results,some references are provided for subsequent in-depth research.

ESGincome approachresearch review

齐丹丹、郑杰

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新疆农业大学经济管理学院,乌鲁木齐 830000

ESG 收益法 研究综述

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(22)