Impact of ESG Performance on Financial Performance in Leather Enterprises under the"Dual Carbon"Goal:A Case Study of Company X
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.