"双碳"目标下皮革企业ESG表现对财务绩效的影响——以X公司为例
Impact of ESG Performance on Financial Performance in Leather Enterprises under the"Dual Carbon"Goal:A Case Study of Company X
徐诗意1
作者信息
摘要
以X公司为例,通过定量和定性分析方法,阐述X公司在过去3年中ESG实施情况,并将该公司ESG评级与同行业进行对比分析,最后分别从盈利能力、偿债能力和营运能力三方面分析ESG表现对其财务绩效的影响.研究结果表明,积极的ESG表现有助于制革企业在实现"双碳"目标的同时,促进财务表现的提升,为企业可持续发展提供了新的视角.
Abstract
Taking Company X as an example,this study illustrates the ESG implementation of Company X over the past 3 years through quantitative and qualitative analysis methods.The ESG rating of the company is compared with industry peers,and the impact of ESG performance on its financial performance is analyzed from the perspectives of profitability,solvency,and operational capability.The research findings indicate that proactive ESG performance not only contributes to leather enterprises achieving the"Dual Carbon"goal but also enhances financial performance,offering a new perspective for sustainable development.
关键词
"双碳"目标/ESG表现/财务绩效Key words
"Dual Carbon"goal/ESG performance/financial performance引用本文复制引用
出版年
2024
NETL
NSTL
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