首页|企业ESG表现影响分析:基于企业价值、融资成本与财务绩效的文献综述

企业ESG表现影响分析:基于企业价值、融资成本与财务绩效的文献综述

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随着全球对环境保护、绿色转型及可持续发展的重视,企业ESG表现成为衡量其综合实力与发展潜力的关键指标.通过梳理国内外有关ESG表现对企业价值、融资成本和财务绩效影响的文献发现,多数研究表明良好的ESG表现可通过树立良好企业形象与声誉来降低企业风险、提升利益相关者信心,进而提升企业市场价值、降低融资成本并改善财务绩效,这不仅有益于企业自身,还能增强其在资本市场的竞争力,推动企业可持续发展.然而,现有文献在ESG政策、评级体系、行业差异以及企业内部发展差异等方面的研究仍有待深化,未来可结合中国国情对这些领域深入研究,以促进企业绿色可持续发展.
Analysis of Corporate ESG Performance Impact:A Literature Review Based on Enterprise Value,Financing Costs,and Financial Performance
With the global focus on environmental protection,green transformation,and sustainable de-velopment,corporate ESG performance has emerged as a crucial indicator for assessing comprehensive strength and development potential.By reviewing both domestic and international literature on the effects of ESG performance on enterprise value,financing costs,and financial performance,most studies sug-gest that strong ESG performance can mitigate corporate risk and bolster stakeholder confidence by fos-tering a positive corporate image and reputation.This,in turn,enhances market value,reduces financ-ing costs,and improves financial performance.Such outcomes not only benefit the enterprise itself but also enhance its competitiveness in the capital market and support sustainable development.Neverthe-less,existing literature still necessitates further exploration in areas such as ESG policies,rating sys-tems,industry variations,and internal corporate development differences.Future research can be con-ducted in-depth by combining these aspects with China's national conditions to promote corporate green sustainable development.

corporate ESG performanceenterprise valuefinancing costsfinancial performance

漆威、梁家琪

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兰州财经大学金融学院,甘肃兰州 730020

企业ESG表现 企业价值 融资成本 财务绩效

2024

兰州财经大学学报
兰州商学院

兰州财经大学学报

CHSSCD
影响因子:0.466
ISSN:1004-5465
年,卷(期):2024.40(6)