【作者】 王强；

【导师】 黄虹；

【作者基本信息】 上海师范大学 ， 会计专硕（专业学位）， 2025， 硕士

【摘要】 继2020年我国提出了“碳达峰、碳中和”双碳战略,越来越多的企业开始重视ESG理念。企业是经济活动的重要参与者和实践主体,ESG理念对企业自身价值进行了重新审视和定义。在高质量发展背景下,宏观需求、政策引导与利益相关者的驱动力为企业ESG实践提供了强劲的外源压力。ESG理念作为一种新兴的发展模式,主张企业在进行投融资决策时,应全面纳入环境保护、社会责任以及公司治理等因素。这一理念有利于推动我国“碳达峰、碳中和”双碳战略目标的达成,对促进中国经济的高质量发展具有重要意义。在此背景下,殡葬行业转型走绿色可持续发展道路乃是大势所趋。在殡葬领域,更加迫切的需要生态、绿色发展。本文选取殡葬行业中ESG实践表现良好的福寿园集团作为案例研究对象,通过对福寿园集团在ESG领域具体实践举措及其产生的积极经济后果深入分析,旨在激励更多企业主动参与ESG管理。此次研究共分为六个部分进行分析论述。第一、第二章概述本研究的相关背景意义并梳理以往研究成果,为后续分析提供理论支撑;第三章阐述ESG实践影响经济后果的路径,以及从外源压力和内发动力的角度出发分析ESG实践的动因,为经济后果的分析搭建基础;第四章引入行业背景及案例公司的ESG实践表现;第五章首先运用熵值-突变级数法对福寿园的ESG实践表现进行客观评估,通过评分结果为后续经济后果分析提供数据支撑,随后分别从短期和长期两个维度探讨ESG实践对经济后果的积极影响;第六章进行总结与建议。本研究通过系统性分析得出以下重要发现:第一,企业在ESG方面的表现优化能够显著提升其短期市场估值水平;第二,优质的ESG实践对组织的长期经济效益具有多维度的正向效应。深入分析表明,尽管实施ESG战略可能在初期阶段导致运营成本上升,但其对财务指标的改善效应呈现明显的时滞特征,从长远视角观察,这种投入将转化为持续的财务收益增长。更为重要的是,企业通过持续改进ESG管理体系,不仅能够显著增强其在环境保护和社会责任方面的绩效表现,还有助于构建良好的企业公民形象,从而获得利益相关方的广泛认可与支持。这些发现充分证实,ESG绩效的持续提升对于增强企业综合竞争力具有战略意义,为组织的可持续发展提供了有力支撑。希望通过本次案例研究,能为其他企业的ESG实践提供参考。更多还原

【Abstract】 Following China’s proposal of the"Carbon Peak and Carbon Neutrality"dual-carbon strategy in 2020,an increasing number of enterprises have begun to prioritize the ESG(Environmental,Social,and Governance)concept.As significant participants and practitioners in economic activities,companies have re-examined and redefined their intrinsic value through the lens of ESG.In the context of high-quality development,macro-level demands,policy guidance,and stakeholder pressures have provided robust external impetus for corporate ESG practices.As an emerging development paradigm,the ESG concept advocates that enterprises should comprehensively incorporate environmental protection,social responsibility,and corporate governance factors into their investment and financing decisions.This concept is conducive to achieving China’s dual-carbon strategic goals and holds significant importance for promoting high-quality economic development in China.Against this backdrop,the transformation of the funeral industry towards green and sustainable development has become an inevitable trend.In the funeral sector,there is an even more urgent need for ecological and green development.This paper selects the Fu Shou Yuan Group,which has demonstrated exemplary ESG practices in the funeral industry,as a case study.Through an in-depth analysis of the specific ESG initiatives and their positive economic outcomes at Fu Shou Yuan Group,the study aims to encourage more enterprises to actively engage in ESG management.The research is divided into six parts for analysis and discussion.Chapters 1 and 2 outline the background and significance of the study,reviewing previous research findings to provide theoretical support for subsequent analysis.Chapter 3 elaborates on the pathways through which ESG practices influence economic outcomes and analyzes the motivations for ESG practices from the perspectives of external pressures and internal drivers,laying the foundation for the analysis of economic consequences.Chapter 4 introduces the industry background and the ESG performance of the case company.Chapter 5 first employs the entropy-catastrophe progression method to objectively evaluate the ESG performance of Fu Shou Yuan,using the scoring results to provide data support for the analysis of economic outcomes.It then separately analyzes the positive impacts of ESG practices on economic outcomes in both the short and long term.Chapter 6 presents the conclusions and recommendations.The study,through systematic analysis,arrives at the following key findings:First,the optimization of a company’s ESG performance can significantly enhance its short-term market valuation.Second,high-quality ESG practices have multi-dimensional positive effects on the long-term economic benefits of an organization.In-depth analysis reveals that although the implementation of ESG strategies may lead to increased operational costs in the initial stages,the improvement effect on financial indicators exhibits a noticeable time-lag characteristic.From a long-term perspective,this investment will translate into sustained growth in financial returns.More importantly,by continuously improving their ESG management systems,companies can not only significantly enhance their performance in environmental protection and social responsibility but also help build a positive corporate citizen image,thereby gaining widespread recognition and support from stakeholders.These findings fully demonstrate that the continuous improvement of ESG performance is of strategic significance for enhancing a company’s overall competitiveness and provides strong support for the sustainable development of the organization.It is hoped that this case study will serve as a reference for ESG practices in other enterprises.更多还原