ESG评级与企业运营绩效研究发展与现状——基于CiteSpace可视化分析

Research on the Development and Current State of ESG Ratings and Corporate Operational Performance—Based on CiteSpace Visual Analysis

摘要: 在“双碳”目标与可持续发展战略持续推进的背景下，ESG (环境–社会–治理)评级逐渐成为企业衡量非财务绩效的重要工具，并在企业运营与管理中发挥着日益突出的引导作用。本文以“ESG评级”与“企业运营绩效”为研究核心，基于2010~2025年截至9月7日CNKI中CSSCI与北大核心期刊数据库中的中文文献，采用CiteSpace进行可视化分析，从发文趋势、关键词突现、聚类结构和演化路径等维度，系统梳理了该领域的研究发展脉络。研究发现，ESG评级正由外部评价工具向企业内部治理机制转变，推动企业在战略执行、资源配置和绩效考核中更系统地纳入环境、社会与治理因素。同时，企业运营绩效的内涵不断扩展，传统财务指标与可持续发展指标逐步融合。尽管该领域已形成初步的理论体系，但仍存在本土评价标准不完善、数据整合能力不足、实践落地机制不强等问题。为推动后续研究与实践发展，本文提出构建本土化、多层级的ESG绩效评价体系，强化跨维度数据分析能力，并完善政策支持与管理机制协同的建议。

Abstract: With the continuous advancement of China’s “dual-carbon” goals and sustainable development strategy, ESG ratings have increasingly become vital tools for assessing non-financial corporate performance and guiding enterprise management practices. Centered on the topics of “ESG Rating” and “Corporate Operational Performance”, this research conducts a visual analysis of literature from 2010 to 2025 using CiteSpace, drawing from the CNKI database. By examining publication trends, keyword bursts, clustering structures, and thematic evolution, the research outlines the developmental trajectory of this research domain. The findings reveal that ESG ratings are transitioning from external assessments to internal governance mechanisms, encouraging enterprises to integrate environmental, social, and governance factors into strategic planning, resource allocation, and performance appraisal. Meanwhile, the scope of operational performance is expanding to incorporate both financial and sustainability metrics. Despite the emergence of a foundational research framework, gaps remain in localized evaluation standards, data integration capabilities, and practical implementation. In response, this paper proposes three directions: developing localized and multi-level ESG performance evaluation systems, strengthening multidimensional data analysis, and improving coordination between policy frameworks and enterprise management mechanisms.