现代物流企业提升ESG表现的绩效分析

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中图分类号：F259.23 文献标志码：A DOI： 10.13714/j.cnki.1002-3100.2025.14.022

Abstract：Tadalgstisdustrystrugestoaligwitedustraltrateposiofsolatigadtrengegc linkages.Tusbothsicecontetandsicecootatioreque tasformatieupgradesfrotraditioallgistics tmodeistis while improvingESG performance aligns precisely withthisimperative.Based onsampledatafrom A-sharelistedlogistics enterprises in Shanghai and Shenzhenfrom2009to2O22，this paper examines the performance contributionsoflogsticsenterprisesinenhacing ESG performance.Theresults indicate that improving ESG performancecanhelpenhance logistics enterprise performance.Behavioral characterstisestetssel thepositie impactofESG performanceonenterpriseperformance.Furthermore，enhancingESG performance generatesmoresignificant perforancecorutiosfolstisetess itaractestsschasglatedsteegs，bortesieoatiosd stateownedetepses.ThedigsfcusopefmaneaassitinteGominrovdingtheoreicaladepiicalotor the feasibility and necessity of modern logistics enterprises to improve ESG performance.

Key words： modern logistics; ESG performance; performance analysis; moderating effects

ESG理念推动了物流企业履行社会责任（包括回应环境议题和维护相关者利益的公司治理等），使收益从隐性转换为显性，可使物流企业在履行社会责任不能获得明确收益的情形下，在公众所期待的可持续发展目标和监管力度间，获得充足的实践范围，促成价值转化，实现企业商业价值的公允评估。（剩余5425字）