摘要
Abstract
The ESG strategy has become a core pathway for driving high-quality corporate develop-ment and enhancing global competitiveness.Based on a stakeholder perspective,this paper systemati-cally reviews the value logic of ESG strategy from the viewpoints of investors,consumers,and gov-ernment,highlighting that ESG has evolved from a compliance-driven mechanism to a critical lever for value creation and brand enhancement.Addressing the challenges encountered in the implementa-tion of ESG strategy-such as fragmented global standards,data governance and technological bottle-necks,lack of market trust mechanisms,and insufficient internal and external collaboration-this paper draws on international experience and proposes an implementation framework featuring Policy Sup-port and Corporate Strategy.Specifically,the government should promote ESG by improving stan-dards,strengthening evaluation systems,optimizing incentive mechanisms,and building an ecosys-tem,while enterprises should advance ESG integration through status scanning,goal setting,process embedding,and performance evaluation.The research concludes that,with continuous improvements in the institutional environment and corporate capabilities,ESG strategy will become a crucial link connecting high-quality development of Chinese enterprises with a sustainable future.关键词
ESG战略/可持续发展/政策支持/企业转型/价值创造Key words
ESG strategy/sustainable development/policy support/corporate transformation/value creation分类
管理科学
