【作者】 张倩；

【导师】 罗孝玲；

【作者基本信息】 中南大学 ， 金融专硕（专业学位）， 2024， 硕士

【摘要】 近年来,企业在面对各种内外部冲击,如自然灾害、政治冲突、疫情等时,承受了巨大压力,也意识到加强企业韧性刻不容缓。ESG理念强调企业在追求经济效益的同时,需兼顾环境、社会和治理等因素,这与可持续发展的核心理念高度契合,对于企业在复杂多变的市场环境中提升韧性、有效应对各类危机具有深远的指导意义。因此,本文旨在探究ESG表现与企业韧性的关系,并对影响差异性及路径加以分析,为企业提升ESG表现,增强企业韧性,进而实现可持续发展提供针对性的建议。本文以1314家A股上市公司作为研究对象,以2018-2022年作为样本时间区间,以利益相关者理论、内生发展理论和协同理论为理论基础,采用灰色关联度分析、分类统计分析、比较分析等多种方法,对ESG表现与企业韧性之间的关系进行了深入研究,得出如下结论:首先,ESG对企业韧性有一定的促进作用,存在差异性的同时,E、S、G之间也呈现出一定的协同作用。其次,ESG表现对不同特性(性质、规模、行业和地域)企业的韧性的影响具有差异性,企业需要根据自身情况综合考虑相关因素,全面提升企业韧性。此外,本文根据文献总结了三条影响路径,即品牌和声誉、创新能力以及利益相关者关系,并通过案例分析进行了验证。最后,本文提出了针对性的建议,以期为企业因地制宜制定切实可行的ESG战略,进而提升企业韧性提供参考。图8幅,表19个,参考文献85篇更多还原

【Abstract】 In recent years,enterprises have come under tremendous pressure in the face of various internal and external shocks,such as natural disasters,political conflicts,and epidemics,and have realized that it is urgent to strengthen corporate resilience.The concept of ESG emphasizes that while pursuing economic benefits,enterprises should take into account environmental,social and governance factors,which is highly consistent with the core concept of sustainable development,and has far-reaching guiding significance for enterprises to enhance resilience in the complex and volatile market environment and effectively cope with various crises.Therefore,this thesis aims to explore the relationship between ESG performance and corporate resilience,analyze the impact differences and paths,and provide targeted suggestions for enterprises to improve ESG performance and enhance corporate resilience,so as to achieve sustainable development.This thesis takes 1314 A-share listed companies as the research object,takes 2018-2022 as the sample time interval,takes stakeholder theory,endogenous development theory and synergy theory as the theoretical basis,and adopts grey correlation analysis,classified statistical analysis,comparative analysis and other methods to conduct in-depth research on the relationship between ESG performance and corporate resilience.The following conclusions are drawn:First,ESG has a certain promoting effect on corporate resilience.While there are differences,E,S and G also show a certain synergistic effect.Secondly,the impact of ESG performance on the resilience of enterprises with different characteristics(nature,size,industry and region)is different,and enterprises need to consider relevant factors according to their own circumstances to comprehensively improve their resilience.In addition,according to the literature,this thesis summarizes three influence paths,namely brand and reputation,innovation capability,and stakeholder relationship,and verifies them through case studies.Finally,this thesis puts forward specific suggestions,in order to provide reference for enterprises to formulate feasible ESG strategies according to local conditions,so as to enhance corporate resilience.更多还原