Author(s)

Wen Li

Corresponding Author

Wen Li

Abstract

Under the dual carbon goals, green development and low-carbon transformation have become key trends and objectives for enterprises. Consequently, companies are increasingly emphasizing their ESG (Environmental, Social, and Governance) performance. How this performance impacts corporate value is a topic of widespread concern. Based on existing research, this article explores the mechanisms through which ESG performance influences enterprise value, aiming to provide direction and insights for corporate development and to promote sustainable societal progress.

Keywords

ESG, enterprise value, green development