Construction of Evaluation System for Sustainable Development of Cultural and Tourism Enterprises Based on ESG
The study aims to construct a sustainable development evaluation index system for cul-tural tourism enterprises based on ESG theory,so as to more effectively evaluate the sustainable devel-opment potential and clarify the development direction of existing cultural tourism enterprises.The re-sults of the study are as follows:the sustainability evaluation indexes of cultural tourism enterprises constructed based on ESG perspectives are nine guideline level indexes,such as environmental manage-ment,environmental information disclosure,and ecological governance impact,and are subdivided into 29 sub-criteria evaluation items according to the content of the guideline level evaluation.Based on this,the study proposes a sustainable development strategy that builds a high-quality service system based on the characteristics of cultural tourism,protects the rights and interests of employees and estab-lishes a good synergistic relationship,and focuses on the risk and crisis management mechanism of cul-tural tourism operations.The results of the study help to promote domestic cultural tourism enterprises to more effectively improve the overall sustainable development level of the enterprise and clarify the direction of enterprise transformation.
sustainable developmentcultural and tourism enterprisesESGevaluation indicators
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