ESG表现对企业发展的影响研究——以龙源电力为例

Research on the Impact of ESG Performance on Enterprise Development—A Case Study of Longyuan Power

摘要: 在全球应对气候变化和“双碳”目标背景下，ESG理念对新能源企业发展至关重要。文章介绍ESG的相关内涵，并以龙源电力为研究案例，探讨ESG表现对企业发展的影响。研究结果表明，龙源电力ESG表现在环境上大力发展清洁能源、加强生态保护；在社会责任上助力乡村振兴、关注员工成长；在公司治理上推进董事会多元化、加强风控合规。龙源电力对企业发展影响在财务绩效方面，ESG投入虽然在短期内增加了成本，但长期提高了盈利能力，使营运能力、偿债能力得以改善，为成长能力提供了支撑，在整体上龙源电力的ESG表现对企业的发展呈现正相关的关系。在非财务绩效方面，企业提高了生态效益、增强了社会责任感、完善了治理体系、提升了品牌价值，形成了长期竞争优势。本文的研究为新能源行业ESG表现与企业管理提供理论和实践借鉴。

Abstract: In the context of global climate change response and the “dual carbon” goals, the ESG concept is of vital importance for the development of new energy enterprises. This article introduces the relevant connotations of ESG and takes Longyuan Power as a research case to explore the impact of ESG performance on enterprise development. The research results show that Longyuan Power’s ESG performance focuses on developing clean energy and strengthening ecological protection in the environment; assisting rural revitalization and paying attention to employee growth in terms of social responsibility; and promoting board diversity and strengthening risk control and compliance in corporate governance. In terms of enterprise development impact, Longyuan Power’s ESG investment, although increasing costs in the short term, has improved profitability in the long run, enhancing operational efficiency and debt-paying ability, providing support for growth capabilities, and overall, the ESG performance of Longyuan Power shows a positive correlation with the enterprise’s development. In non-financial performance, the enterprise has improved ecological benefits, enhanced social responsibility, improved governance systems, and enhanced brand value, forming a long-term competitive advantage. This research provides theoretical and practical references for the ESG performance and enterprise management in the new energy industry.