摘要
在“双碳”目标背景下,企业ESG表现对财务绩效影响日益受到关注。以QZ藏药为例,探讨“双碳”目标背景下ESG表现对企业财务绩效的影响。首先,梳理ESG表现和财务绩效相关理论,并分析QZ藏药的ESG表现现状及特点。其次,通过相关数据的对比分析,探究ESG表现对QZ藏药财务绩效的影响。最后,提出提升企业ESG表现以促进企业财务绩效增长的建议。以期对“双碳”目标背景下企业通过ESG表现提升财务绩效提供参考。
This study takes QZ Tibetan Medicine as a case example to investigate how ESG performance influences corporate financial performance within the Dual Carbon context.Firstly,it reviews relevant theories concerning ESG performance and financial performance,and analyzes the current status and characteristics of QZ Tibetan Medicine's ESG practices.Secondly,through comparative analysis of relevant data,it examines the specific impact of ESG performance on the company's financial outcomes.Finally,it proposes recommendations for enhancing corporate ESG performance to foster growth in financial performance.This study aims to provide valuable insights for enterprises seeking to improve their financial performance by strengthening ESG practices under the Dual Carbon goals.
作者
拉仓
王小娟
边玛措姆
La Cang;Wang Xiaojuan;Bianmacuomu(School of Finance and Economics,Xizang Minzu University,Xianyang 712082,Shaanxi,China)
出处
《绿色科技》
2025年第17期269-274,共6页
Journal of Green Science and Technology
基金
西藏民族大学2025年研究生科研创新与实践项目(编号:Y2025010)
西藏文化传承省部共建协同创新中心重大委托项目(编号:WT-ZD20240205)。
关键词
“双碳”目标
ESG表现
财务绩效
QZ藏药
dual carbon goals
ESG performance
financial performance
QZ Tibetan Medicine
