Research on ESG System of Environmental and Social Governance and Green Development Strategy of Enterprises

Authors

  • Yawen Deng

DOI:

https://doi.org/10.54691/5kcavv21

Keywords:

ESG system, corporate green development, governance mechanism, strategy optimization, sustainable development.

Abstract

In the context of the integration of global "dual carbon" goals and sustainable development concepts, the environmental and social governance (ESG) system has become a core dimension for measuring the comprehensive competitiveness of enterprises and a key institutional guarantee for driving their green transformation. This article is based on the actual situation of Chinese enterprises, focusing on the intrinsic relationship between ESG and green development, sorting out the core connotations and requirements of the two, analyzing the current situation and problems of enterprise ESG construction and green transformation, exploring the ESG driving mechanism, and proposing optimization strategies. Research has found that ESG can effectively solve the cost, technology, and cognitive challenges in corporate transformation through environmental constraints guidance, social synergy, and governance system guarantees; The practice of green development in enterprises has also improved the ESG implementation path in reverse. This article aims to provide practical references for enterprises to construct ESG governance frameworks and formulate green development strategies, as well as theoretical support for high-quality and sustainable economic development in China. 

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References

[1] Dathe, T., Helmold, M., Dathe, R., & Dathe, I. (2024). Implementing environmental, social and governance (ESG) principles for sustainable businesses: A practical guide in sustainability management. Springer Nature.

[2] Xiao Hongjun&Ding Fengru (2025). ESG Development in China: A Review of the 14th Five Year Plan and Prospects for the 15th Five Year Plan Reform, (04), 44-62.

[3] Lu, S., & Cheng, B. (2023). Does environmental regulation affect firms' ESG performance? Evidence from China. Managerial and Decision Economics, 44(4), 2004-2009.

[4] Zhang, J., & Liu, Z. (2023). Study on the impact of corporate ESG performance on green innovation performance—Evidence from listed companies in China A-Shares. Sustainability, 15(20), 14750.

[5] Yuan, X., Li, Z., Xu, J., & Shang, L. (2022). ESG disclosure and corporate financial irregularities–Evidence from Chinese listed firms. Journal of Cleaner Production, 332, 129992.

[6] Liu, X., Huang, N., Su, W., & Zhou, H. (2024). Green innovation and corporate ESG performance: Evidence from Chinese listed companies. International Review of Economics & Finance, 95, 103461.

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Published

20-01-2026

Issue

Section

Articles

How to Cite

Deng, Y. (2026). Research on ESG System of Environmental and Social Governance and Green Development Strategy of Enterprises. Frontiers in Humanities and Social Sciences, 6(1), 121-127. https://doi.org/10.54691/5kcavv21