摘要
党的十八届五中全会确立绿色发展理念,二十大报告明确提出推动经济社会发展全面绿色转型,以及“双碳”目标的战略部署,均凸显环境保护与可持续发展的重要性,企业绿色转型已成必然趋势。钢铁企业作为高耗能、高排放和高污染的产业进行绿色转型首当其冲。本文以马钢股份为研究对象,深入剖析其绿色转型动因,从基础建设阶段、加速转型阶段、深化攻坚阶段分析其绿色转型的路径,运用企业年报数据量化分析绿色转型对其财务绩效与非财务绩效中的环境绩效和社会绩效的影响。最后,通过绩效分析总结马钢股份绿色转型的经验,以期为钢铁企业乃至高耗能行业的绿色转型提供启示。
The 18th National Congress of the Communist Party of China established the concept of green development,and the report of the 20th National Congress explicitly proposed to promote the comprehensive green transformation of economic and social development and the strategic deployment of the"dual carbon"goals,highlighting the importance of environmental protection and sustainable development.The green transformation of enterprises has become an inevitable trend.As a high energy-consuming,high-emission and high-pollution industry,the steel industry is at the forefront of green transformation.This paper takes Ma Steel Co.,Ltd.as the research object,deeply analyzes the driving forces of its green transformation,and analyzes its green transformation path from the basic construction stage,the accelerated transformation stage,and the deepening and breakthrough stage.It quantitatively analyzes the impact of green transformation on its financial performance and non-financial performance,including environmental performance and social performance,using enterprise annual report data.Finally,through performance analysis,it summarizes the experience of Ma Steel Co.,Ltd.'s green transformation,with the aim of providing inspiration for the green transformation of steel enterprises and even high energy-consuming industries.
作者
石沛婕
Peijie Shi(Business School,Hunan University of Science and Technology,Xiangtan 41110,Hunan)
关键词
钢铁企业
绿色转型
绩效研究
Steel Enterprises
Green Transformation
Performance Research
