摘要
随着可持续发展理念深入人心,环境、社会与公司治理(ESG)实践已成为电子商务企业提升竞争力的重要途径。本文分析了电商企业ESG实践对财务绩效的驱动作用,分析提出通过降低运营成本、提升品牌形象、增强投资者信心、提高员工忠诚度等能够直接或间接促进财务绩效优化。ESG实践方面:提出应用绿色包装、绿色物流、可再生能源等措施推进环境责任(E)实践;积极参与社会公益、承担职工保障责任推进社会责任(S)实践;强化合规管理、推进风险管理和提高治理结构透明度等推进企业治理(G)实践。希望这些研究能够为电商企业ESG实践和财务绩效优化提供参考。With the deepening of the concept of sustainable development, environmental, social, and corporate governance (ESG) practices have become an important way for e-commerce companies to enhance their competitiveness. This article analyzes the driving role of ESG practices in e-commerce companies on financial performance, and proposes that reducing operating costs, enhancing brand image, boosting investor confidence, and increasing employee loyalty can directly or indirectly promote financial performance optimization. In terms of ESG practices, it is proposed to apply measures such as green packaging, green logistics, and renewable energy to promote environmental responsibility (E) practices;actively participating in social welfare, assume employee security responsibilities, and promote social responsibility (S) practice;strengthening compliance management, promoting risk management, and increasing transparency of governance structures to advance corporate governance (G) practices. It is hoped that these studies can provide reference for ESG practices and financial performance optimization of e-commerce companies.
出处
《电子商务评论》
2025年第1期734-739,共6页
E-Commerce Letters
