Education, Science, Technology, Innovation and Life
Open Access
Sign In

ESG Performance and Financial Performance: Enterprise Analysis from a Sustainability

Download as PDF

DOI: 10.23977/accaf.2024.050111 | Downloads: 69 | Views: 356


Jiayong Xu 1,2, Lirong Wan 1


1 The Graduate University of Mongolia (GUM), Ulaanbaatar, 14200, Mongolia
2 Beijing Polyvision Technology Development Co., Ltd., Beijing, 100101, China

Corresponding Author

Lirong Wan


With the continuous prominence of global social and environmental problems, sustainable development has become one of the important issues of enterprise development. Enterprises not only need to pursue economic profits, but also need to assume the responsibility for the society and the environment, and realize the balanced development of the economy, the society and the environment. In this context, more and more enterprises are beginning to realize that integrating sustainability strategies can not only help to improve the competitiveness and profitability of enterprises, but also make positive contributions to the society and the environment. This paper aims to explore the enterprise analysis in the perspective of sustainable development, aiming to reveal how the enterprise can achieve economic, social and environmental common development by integrating sustainability strategies, so as to improve the long-term value and sustainability of the enterprise.


Sustainable development, ESG, financial performance, enterprise development strategy


Jiayong Xu, Lirong Wan, ESG Performance and Financial Performance: Enterprise Analysis from a Sustainability. Accounting, Auditing and Finance (2024) Vol. 5: 75-81. DOI:


[1] Zhang Jie. Research on the impact of digital transformation on enterprise ESG performance—Based on the dual perspectives of technological innovation and financing constraint level [J]. Modern Finance, 2023, (12): 11-19.
[2] Wang Siyao. Study on the influence of ESG rating on the systemic risk of Chinese commercial banks [D]. Shanxi University of Finance and Economics, 2023.
[3] Cui Xueliang. Study on the function mechanism of digital capability on the sustainable development performance of manufacturing enterprises [D]. Jilin University, 2023.

Downloads: 6455
Visits: 57370

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.