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ESG (environment, society and governance) evaluation system, as a tool to comprehensively consider the sustainable development ability of enterprises, is increasingly receiving attention. In the context of the promotion of the concept of global sustainable development and the pursuit of high-quality economic development, many third-party evaluation institutions and index research organizations at home and abroad are actively building and improving the ESG rating framework. Through systematic review of domestic and foreign academic circles of ESG rating and enterprise performance correlation research results, this paper reveals an important discovery: ESG rating mechanism not only provides the mirror of self, make it can accurate positioning and optimization in environmental protection, social responsibility and corporate governance, also became the driving enterprises to the direction of more green, harmonious and efficient key force, and promote the long-term sustainable development of the enterprise.
Qingjing Wang (Mon,) studied this question.