鞍钢股份ESG治理及财务绩效分析

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ANALYSISONTHEESGGOVERNANCEAND FINANCIALPERFORMANCEOFANGANGSTEEL

Zhao Yue Zhao XinyueXuLanxiangDuLihui （School of Finance and Economics，Anhui University of Science and TechnologyBengbu 23303o，China）

Abstract：Focusing on the measures taken by Angang Steel inESG governanceand financial performane，including the successfulconstruction of governance system through equity diversification reform，the joint building of value industry chain tocarryoutaseries of support activities and the active response to thepeak carbon dioxide emissions inpursuitof agreen development path.Onthis basis，the main financial indicatorsof representative enterprises are analyzed.Throughcomparison，itisfoundthatAngang Steel has problemssuchasinsuficient liquidityof assts，and finallyputforwardsuggestions tooptimizethefinancial structureand promote thecombinationof industrial upgrading and green transformation， which also have reference significance for the steel industry.

Key words： Angang steel; ESG governance; financial performance

0前言

在经济全球化与可持续发展理念下，企业经营不仅需要看重经济效益，同样应把目光聚焦于ESG（Environment、Social Responsibility、CorporateGovernance）因素。（剩余4922字）