ESG信息披露视角下企业财务管理价值提升研究

摘要

ESG信息披露正从合规要求演变为企业价值创造的战略资源。本文系统阐释ESG信息披露通过降低融资成本、优化资本配置、提升经营效率三条路径驱动财务管理价值提升的作用机制。研究发现，ESG信息披露的价值效应存在“披露-回应-整合”的梯度跃迁规律，其效能取决于ESG信息披露与财务决策的融合深度。本文构建了“信息披露-管理会计-价值创造”三位一体的分析框架，为ESG从合规负担向价值引擎转变提供理论支撑与实践路径。

Abstract

ESG information disclosure is evolving from a compliance requirement into a strategic resource for corporate value creation. This paper systematically elucidates the mechanisms through which ESG information disclosure drives the enhancement of financial management value via three pathways: reducing financing costs, optimizing capital allocation, and improving operational efficiency. The study finds that the value effect of ESG information disclosure follows a gradient transition pattern of "disclosure-response-integration," and its effectiveness depends on the depth of integration between ESG information and financial decision-making. This paper constructs a tripartite analytical framework of "information disclosure-management accounting-value creation," providing theoretical support and practical pathways for transforming ESG from a compliance burden into a value engine.

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