首页|"双碳"背景下ESG对华菱钢铁财务绩效影响研究

"双碳"背景下ESG对华菱钢铁财务绩效影响研究

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以华菱钢铁为案例研究对象,分析ESG的实践过程,并选取相应指标,从偿债能力、盈利能力、营运能力和成长能力四个层面来衡量ESG对企业财务绩效的影响.研究发现,企业优化ESG有助于提高企业的财务绩效并促进企业可持续发展.对钢铁企业ESG实践的相关经验和启示,希望能为钢铁企业的ESG实践提供借鉴.
Impact of ESG on Financial Performance of Valin Iron & Steel under the"Dual Carbon"
Taking Valin Iron & Steel as a case study,the study analyses its ESG practices and selects corresponding indicators to measure the impact of ESG on the financial performance of the enterprise in four dimensions,namely,solvency,profitability,operational capability and growth capability.It is found that the optimisation of ESG by enterprises can help to improve their financial performance and promote their sustainable development.Relevant experiences and insights into ESG practices of steel companies are presented in the hope of providing lessons for ESG practices of steel companies.

Valin Iron & SteelESGlow carbon developmentfinancial performance

陈俊奕

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湖南工业大学经济与贸易学院,湖南 株洲 412007

华菱钢铁 ESG 低碳发展 财务绩效

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(5)
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