ESG(environmental,social and governance)的兴起改变了企业的传统价值理念,引导企业经营管理目标从企业价值最大化转向共享价值最大化,共享价值理念能够协调优化企业的股东、职工、客户、供应商等相关者的利益,从而实现企业可持续发展.青岛啤酒作为国有企业,发挥企业承担社会责任的担当精神,持续推进共享价值创造,根据青岛啤酒的财务报表相关数据,发现该公司 2018-2023 年股东经济价值增加较快,供应商、客户、员工、政府等社会价值有所改善,环境价值指标持续优化.当前关于经济价值、社会价值和环境价值要均衡发展的理论研究内容丰富,但是关于共享价值创造实践案例研究较为匮乏,只有从共享价值理论到共享价值创造实践,才能真正实现经济价值、社会价值和环境价值的协调发展.
Shared Value Creation Practices in the ESG Era-A Case Study of Tsingtao Beer
The rise of ESG(environmental,social and governance)has changed the traditional value concept of enterprises,guiding the management objective of enterprises to shift from maximizing enterprise value to maximizing shared value,which can coordinate and optimize the interests of shareholders,employees,customers,suppliers and other stakeholders of enterprises,so as to realize the sustainable development of enterprises.As a state-owned enterprise,Tsingtao Beer shows the spirit of corporate taking social responsibility and continues to promote shared value creation.According to the related data of Tsingtao Beer's financial statement,it is found that the company's shareholders'economic value has increased by leaps and bounds during the period of 2018-2023;the social value of its suppliers,customers,employees,government and other social value has improved;and the environmental value index has been continuously optimized.Currently,the theoretical research on the balanced development of economic value,social value and environmental value is rich in content,but there is a lack of case studies on the practice of shared value creation.Only from the theory of shared value to the practice of shared value creation can we truly realize the coordinated development of economic value,social value and environmental value.
shared value creationeconomic valuesocial valueenvironmental value
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