Author(s)

Xinyu Liu ¹

Affiliation(s)

¹ Lanzhou University of Technology, Lanzhou, Gansu, China

Corresponding Author

Xinyu Liu

ABSTRACT

Green finance plays a pivotal role as a vital force supporting corporate sustainable development. Currently, many environmentally friendly projects still face challenges in securing funding, and green bonds serve as one of the financial instruments to support such initiatives. To better analyze the effects of corporate green bond issuance, this paper introduces the concept of ESG. The ESG framework provides a fundamental structure for enterprises pursuing green and low-carbon development. By comprehensively evaluating corporate environmental, social responsibility, and governance performance, this study conducts an in-depth examination and discussion of these aspects. As a financial instrument, green bonds channel funds toward environmentally friendly and energy-saving projects, which should positively influence corporate ESG performance. This paper analyzes the motivations and economic consequences of Guangxi Guiguan Electric Power's green bond issuance from an ESG perspective. Findings reveal that Guiguan Electric Power demonstrated favorable market effects, financial effects, and environmental effects following its green bond issuance. Finally, recommendations are proposed in three areas: responding to national policies, improving information disclosure, and strengthening supervision. These suggestions hold significance for promoting the healthy development of the green bond market.

KEYWORDS

Green Bonds; ESG Principles; Guiguan Electric Power

CITE THIS PAPER

Xinyu Liu, Study on the Motivations and Effects of Corporate Green Bond Issuance from an ESG Perspective. Accounting and Corporate Management (2025) Vol. 7: 136-142. DOI: http://dx.doi.org/10.23977/acccm.2025.070420.

REFERENCES

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