“双碳”背景下ESG表现对企业绩效的影响研究——以美的集团为例

Research on the Impact of ESG Performance on Corporate Performance under the Background of “Dual-Carbon”—Taking Midea Group as an Example

摘要: 本文深入分析了美的集团作为中国家电行业的领军企业，在环境、社会和治理(ESG)领域的卓越表现及其对企业财务绩效与非财务绩效的深远影响。美的集团通过积极践行ESG理念，不仅在节能减排、绿色制造、员工发展和社会责任等方面取得了显著成效，还成功推动了品牌价值的提升、供应链韧性的增强、市场竞争力的巩固、融资成本的降低以及员工稳定性的增强。在财务绩效方面，美的集团的盈利能力、成长能力和营运能力总体呈现积极趋势，营业总收入和净利润持续增长。本文还展望了美的集团未来在深化ESG理念、加强技术创新与人才培养等方面的规划，期待其能持续引领行业潮流，实现经济效益与社会责任的双重飞跃。

Abstract: This paper analyzes the outstanding performance of Midea Group, as a leading enterprise in China’s home appliance industry, in the field of environmental, social and governance (ESG) and its far-reaching impact on corporate financial and non-financial performance. By actively practicing ESG concepts, Midea Group has not only achieved remarkable results in energy saving and emission reduction, green manufacturing, employee development and social responsibility, but also successfully promoted the enhancement of brand value, supply chain resilience, consolidation of market competitiveness, reduction of financing costs, and increased employee stability. In terms of financial performance, Midea Group’s profitability, growth capacity and operational capacity have shown an overall positive trend, with total operating income and net profit continuing to grow. This paper also looks forward to Midea Group’s future plans in deepening ESG concepts, strengthening technological innovation and talent cultivation, and expects it to continue to lead the industry and realize a double leap in economic benefits and social responsibility.