Environment, Social and Governance
type: channel
description: Environment, Social and Governance (ESG) is a double-blind peer-reviewed, open-access journal dedicated to the exploration and dissemination of research that intersects environmental sustainability, social responsibility, and corporate governance. The journal seeks to foster a deeper understanding of how these critical factors influence and are influenced by corporate behavior, investment strategies, and regulatory frameworks worldwide.
publisher: Zeus Press
language: en
publication name: Environment, Social and Governance
issn: 3006-3965
items: How Does ESG Performance Drive Firms’ Green Transformation under China’s “Dual Carbon” Goals? Empirical Evidence from A-share Listed Companies
items: Influence of ESG Performance on Stock Repurchase Decision of the Pharmaceutical and Biological Industry
items: The Impact of Environmental Expenditure Intensity on Accounting Conservatism: The Moderating Role of Property Rights Nature and Heterogeneity Analysis of Driving Factors
items: Group Gaming in the Predicament of Action Implementation: The Procrastination Logic of Emerging Nations in Global Climate Governance
items: Research Progress on Evaluating the Effectiveness of China’s Urban Tiered Water Pricing Policy
items: Supply Chain ESG Risk Contagion and Governance: A Case Study of Apple Inc.
items: Smart Grid as a Key Enabler for China’s Carbon Peaking and Carbon Neutrality Targets
items: Exploring the Relationship Between Environmental Knowledge and Behavioural Intentions for Sustainable Fashion Practices: Fashion Design Student Perspectives
items: Research on the Factors Influencing the Quality of Corporate ESG Information Disclosure
items: Analysis of Coupling Coordination Pathways between Urbanisation Quality and the Inclusive Development of Informal Employment from a Transnational Perspective
items: The Trend of “Northward Retirement” from Hong Kong, China and Its Implications for Building a Diversified Retirement Welfare System in Mainland China
items: Spatial Distribution of Tourism and Its Influencing Factors in Shanxi Province
items: A Study on the Impact of New Quality Productivity on the High-quality Development of Manufacturing Enterprises
items: Glacier Change and Analysis in the Middle Section of Qilian Mountains from 2014 to 2024
items: Research on the Optimization of Low-Carbon Spatial Layout for Construction Land in Central Urban Areas
items: Research on the Path of Digital Capacity Building of Small and Medium-sized Enterprises in Smart Government Environment
items: Ernst & Young Leading the ESG Wave: A Deep Analysis of Empowering Companies with New Competitive Advantages
items: Impact of ESG Performance on Corporate Growth Ability——Analysis of the Empirical Results on the Basis of the Panel Data of Chinese Listed Companies from 2010–2022
items: Research on the Correlation between ESG Performance and Corporate Innovation Capability from the Perspective of CiteSpace
items: Comprehensive Impact of Plateau Pika on Biota and Soil Structure in Its Habitat—A Case Study of the Tibetan Plateau
items: Literature Review of Digital Protection of Material Cultural Heritage
items: Blue Planet: A Study on the Sustainable Development of Ecotourism in Roof of the World
items: Status and Problems of ESG Information Disclosure in China
items: The Impact of ESG on Corporate Financial Performance
items: Examining the Influence of ESG Reporting on Investment Strategies: The Crucial Role of Accounting Information
items: A Study on the Path of Rural Sustainable Development in Henan Area-Xincai County
items: Turkey's Green Economic Transformation: Lessons from Qatar's Energy Transition
items: AIGC Changes the Internal Governance of Political Trust Under the Perspective of Political Communication——A Theoretical Research and Practice Analysis Based on a National Network Survey
items: Research on Sustainable Usage of Straw in China

How Does ESG Performance Drive Firms’ Green Transformation under China’s “Dual Carbon” Goals? Empirical Evidence from A-share Listed Companies
type: item
description: Under the background of the “dual carbon” goals and high-quality development, corporate green transformation has become a key pathway to promote sustainable economic development. This study aims to systematically examine whether and how corporate ESG performance drives green technological innovation. Using data from Chinese A-share listed companies from 2009 to 2023, a two-way fixed effects model is constructed and validated through various robustness and endogeneity tests. The empirical results show that ESG performance significantly promotes green technological innovation, and this conclusion remains robust after replacing variable measures, adjusting time windows, and controlling for high-dimensional fixed effects. Mechanism analysis reveals that ESG performance primarily drives green innovation indirectly through two channels: increasing R&D investment and alleviating financing constraints. Furthermore, heterogeneity analysis indicates that this promoting effect is more pronounced in state-owned enterprises and firms with female executives. The findings provide empirical evidence and policy implications for improving ESG governance systems and advancing corporate green transformation.
subject: Research Articles
  topic: section
subject: ESG performance, green innovation, dual carbon goals, R&D investment, financing constraints
  topic: keywords
creator: Xiaoxuan Ouyang
rights: Copyright (c) 2026 Xiaoxuan Ouyang (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 10
ending page: 24
doi: 10.70267/esg2026.v3n1.1024

Influence of ESG Performance on Stock Repurchase Decision of the Pharmaceutical and Biological Industry
type: item
description: The practice of ESG in the pharmaceutical and biological industry is directly related to public health and social trust. The correlation mechanism between ESG performance and capital operation behavior has a stronger research necessity and practical significance than other industries. This paper takes China’s A-share listed companies in the pharmaceutical and biological industry from 2015 to 2024 as the research object to explore the impact of ESG on stock repurchases. The study found that the better the ESG comprehensive performance of Listed Companies in the pharmaceutical and biological industry, the more obvious their stock repurchase tendency, and the results were still robust after passing the endogenous test. The mechanism test found that the consumer confidence index was the intermediary variable, and ESG could promote stock repurchase by improving consumer confidence. Further heterogeneity analysis shows that ESG has a significant positive impact on stock repurchase in non-state-owned enterprises, while the impact is not obvious in state-owned enterprises.
subject: Research Articles
  topic: section
subject: ESG performance, stock repurchase, consumer confidence index
  topic: keywords
creator: Xinran Chen
rights: Copyright (c) 2026 Xinran Chen (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 1
ending page: 9
doi: 10.70267/esg2026.v3n1.0109

The Impact of Environmental Expenditure Intensity on Accounting Conservatism: The Moderating Role of Property Rights Nature and Heterogeneity Analysis of Driving Factors
type: item
description: Against the backdrop of continuously increasing corporate environmental investments under the “dual carbon” goals, this study selects Wanhua Chemical (state-owned) and Rongsheng Petrochemical (non-state-owned) as typical cases to analyze the impact mechanism of environmental expenditure intensity on accounting conservatism. The research finds a significant positive association between substantive environmental expenditures and accounting conservatism, with this effect being more pronounced in state-owned enterprises; in contrast, symbolic environmental expenditures exhibit a weaker association with accounting conservatism. Property rights nature moderates this relationship through legitimacy pressures and stakeholder structures. This finding deepens the understanding of the institutional coupling mechanisms between environmental behaviors and financial practices, providing a decision-making basis for enterprises to optimize environmental resource allocation and enhance information disclosure quality, while also offering references for regulatory authorities in policy formulation.
subject: Research Articles
  topic: section
subject: environmental expenditure intensity, accounting conservatism, property rights nature, heterogeneity of driving factors, environmental accounting
  topic: keywords
creator: Jiawen Guo
rights: Copyright (c) 2025 Jiawen Guo (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-29
publication date: 2025-12-29
starting page: 1
ending page: 7
doi: 10.70267/esg2025.v2n6.0107

Group Gaming in the Predicament of Action Implementation: The Procrastination Logic of Emerging Nations in Global Climate Governance
type: item
description: This article focuses on the dilemma of action implementation in global climate governance and explores the group game logic behind emerging countries’ procrastination. Within the existing climate governance system and uneven interest distribution pattern, emerging countries are trapped in the dual pressures of pursuing economic development and fulfilling emission reduction commitments. The game with developed countries and other interest groups over rights and obligations is a key factor in their decision-making. The study reveals how group interest games shape emerging countries’ procrastination strategies, aiming to provide practical insights for resolving the collective action dilemma in global climate governance and optimizing the international governance mechanism.
subject: Research Articles
  topic: section
subject: global climate governance, procrastinating behavior, collective action
  topic: keywords
creator: Jiahe Bai
rights: Copyright (c) 2025 Jiahe Bai (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-12
publication date: 2025-12-12
starting page: 32
ending page: 40
doi: 10.70267/esg2025.v2n5.3240

Research Progress on Evaluating the Effectiveness of China’s Urban Tiered Water Pricing Policy
type: item
description: China is a water-scarce country. The long-term free utilization of water resources in China has led to immense national water resource waste. As an effective economic instrument, tiered water pricing plays a valuable role in promoting the establishment of a water-saving society and adjusting water resource supply and demand in China. This paper focuses on the urban tiered water pricing policy. It analyzes the policy’s theoretical foundation, implementation effects, and the factors influencing policy effectiveness. Using a literature review method, this study synthesizes domestic and international research on China’s tiered water pricing policy and assesses the social equity of the policy’s effectiveness. The research finds that the tiered water pricing policy has shown good effectiveness in curbing residential, industrial, and agricultural water consumption. However, the implementation effect of the tiered water pricing policy is characterized by social unfairness. The effectiveness is influenced by natural factors, economic factors, policy formulation factors, and humanistic factors. The existing policy also suffers from an incomplete dynamic mechanism, and the tiered pricing structure struggles to differentiate between households with a large number of residents. Future tiered water pricing design should be formulated more meticulously, taking the aforementioned influencing factors into account. This includes factoring in elements such as urban population distribution, household income, and household size differences, establishing clear policy safeguards, regularly updating the water price policy, and creating a long-term dynamic mechanism.
subject: Research Articles
  topic: section
subject: tiered water pricing, urban water resources, social equity
  topic: keywords
creator: Mengyu Xu
rights: Copyright (c) 2025 Mengyu Xu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-11
publication date: 2025-12-11
starting page: 23
ending page: 31
doi: 10.70267/esg2025.v2n5.2331

Supply Chain ESG Risk Contagion and Governance: A Case Study of Apple Inc.
type: item
description: In the field of ESG research, the contagion mechanisms of supply-chain ESG risks and their corresponding governance strategies have generally been overlooked. Taking the 2010 Foxconn suicide incidents and the resulting brand reputation crisis at Apple as its research object, this study employs the event study methodology to document the phenomenon of ESG risk contagion from an upstream supplier to a downstream end-brand enterprise. It further delineates the contagion pathway, encompassing stages such as media exposure and stock price volatility. Finally, the paper synthesizes the response strategies adopted by various parties following risk contagion, including internal supply-chain governance and external oversight. From the perspective of risk contagion, this study constructs a comprehensive supply-chain ESG risk management framework consisting of “ESG risk identification → contagion pathway analysis → governance strategy response”. The framework not only enriches the theoretical literature on ESG but also offers practical guidance for firms seeking to mitigate externality risks and enhance supply-chain resilience. Additionally, it provides a theoretical foundation for national authorities to refine ESG disclosure requirements and regulatory policies.
subject: Research Articles
  topic: section
subject: supply chain, ESG risk, supply chain ESG risk contagion, event study method
  topic: keywords
creator: Yitong Wu
rights: Copyright (c) 2025 Yitong Wu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-09
publication date: 2025-12-09
starting page: 14
ending page: 22
doi: 10.70267/esg2025.v2n5.1422

Smart Grid as a Key Enabler for China’s Carbon Peaking and Carbon Neutrality Targets
type: item
description: In the context of the dual carbon goal, the intelligent transformation and upgrading of China’s power system, as an important field of carbon emissions, is of great significance for achieving the dual carbon goal. The traditional power system has been difficult to adapt to the current economic and social transformation of China’s high-quality development due to its low energy efficiency, large carbon emissions, lack of intelligence and other defects, which has become the bottleneck to achieve the dual carbon goal. The smart grid has the advantages of strong renewable energy consumption capacity, high proportion of clean energy generation and intelligent management, so promoting the intelligent upgrading of China’s power system can effectively promote the transformation of the power industry to low-carbon. This paper analyzes several challenges in the process of China’s smart grid construction. At the same time, combined with the actual situation of China and the existing domestic measures to deal with these challenges, the actual benefits of these measures are analyzed and discussed, providing a possible direction for the further construction of China’s smart grid.
subject: Research Articles
  topic: section
subject: smart grid, double carbon target, carbon emission
  topic: keywords
creator: Xun Li
rights: Copyright (c) 2025 Xun Li (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-02
publication date: 2025-12-02
starting page: 1
ending page: 13
doi: 10.70267/esg2025.v2n5.0113

Exploring the Relationship Between Environmental Knowledge and Behavioural Intentions for Sustainable Fashion Practices: Fashion Design Student Perspectives
type: item
description: With global climate change and resource constraints looming, sustainable design has become a focus of attention for all industries. Sustainability in the fashion industry requires changing the practices of all participants - designers, manufacturers, marketers and consumers. Advocating and practising sustainable fashion practices is necessary to achieve sustainable development in the fashion industry. As designers, this study should actively explore and apply sustainable design concepts to contribute to creating a better future. This study aimed to investigate undergraduate fashion design students’ attitudes and behavioural intentions towards sustainable fashion practices. Undergraduate fashion design students (n = 441) from three universities in Guangdong Province, China, participated in this survey. By constructing different scales of environmental knowledge, attitude towards sustainable fashion practice and behavioural intention towards sustainable fashion practice, and by using structural equation modelling to analyse the relationship between environmental knowledge and sustainable fashion practice, the following conclusions were drawn: 1) environmental knowledge has a positive effect on attitude towards sustainable fashion practice (p＜0.05); 2) environmental knowledge have a positive impact on behavioural intention towards sustainable fashion practice (p＜0.05); 3) Subjective norms have a positive effect on behavioural intention towards sustainable fashion practice (p＜0.05). 4) Attitudes towards sustainable fashion practice mediate the relationship between environmental knowledge and intentions towards sustainable fashion practice behaviour (p＜0.05). The findings of this study have implications for environmental education for undergraduate fashion design students and sustainable production in companies.
subject: Research Articles
  topic: section
subject: environmental knowledge, behavioural intentions, sustainable fashion practices
  topic: keywords
creator: Wanzhen Ou
creator: Shaliza Mohd Shariff
creator: Rosita Binti Mohd Tajuddin
rights: Copyright (c) 2025 Wanzhen Ou, Shaliza Mohd Shariff, Rosita Binti Mohd Tajuddin (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-22
publication date: 2025-10-22
starting page: 1
ending page: 13
doi: 10.70267/esg2025.v2n4.0113

Research on the Factors Influencing the Quality of Corporate ESG Information Disclosure
type: item
description: With the development of the social economy, the advancement of the “dual carbon” goals and the in-depth implementation of sustainable development strategies, the country has imposed higher requirements on the sustainable development of enterprises. ESG (Environmental, Social, and Governance) information disclosure has increasingly garnered widespread attention from stakeholders such as investors and consumers. However, in practice, influenced by various factors including policies and regulatory intensity, many enterprises’ ESG information disclosure exhibits significant issues, such as the prevalence of arbitrary and subjective “voluntary disclosure” forms and inadequate coverage of substantive ESG topics, which hinders the high-quality development of enterprises and the broader social economy. After reviewing existing research on corporate ESG information disclosure quality, this paper focuses on analyzing and synthesizing the key factors influencing the quality of ESG information disclosure. The findings reveal that external regulatory pressures, such as government oversight, the degree of association between enterprises and the government, and media attention, as well as internal company structures, financial characteristics, and the implementation of relevant policies, all exert a relatively significant impact on the quality of ESG information disclosure.
subject: Research Articles
  topic: section
subject: enterprises, esg information, disclosure, quality, influencing factors
  topic: keywords
creator: Fangfei Pan
rights: Copyright (c) 2025 Fangfei Pan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-20
publication date: 2025-10-20
starting page: 35
ending page: 40
doi: 10.70267/esg2025.v2n3.3540

Analysis of Coupling Coordination Pathways between Urbanisation Quality and the Inclusive Development of Informal Employment from a Transnational Perspective
type: item
description: The global acceleration of urbanisation and the ongoing growth of informal employment are the key issues in current social and economic development. On the one hand, rapid urbanisation is accompanied by issues such as the allocation of economic and social resources; on the other hand, a large proportion of the workforce is employed informally. Although they alleviate employment pressure, these groups face difficulties such as a lack of rights protection and poor working conditions. The present study utilises multisource data from international databases to create a coupled coordination model linking urbanisation quality (U1) and the inclusive development of informal employment (U2). Through literature analysis and empirical comparison, the study focuses on Germany, Japan, Brazil and China from 2019--2024, analysing the dynamic evolution of these two subsystems. Research indicates the following: Coupling coordination exhibits a differentiated pattern: Germany maintains high-quality coordination through institutional flexibility. Japan’s economic stagnation, characterised by a lack of dynamism in the labour market, can be attributed to the rigidity of its employment structures. China has advanced toward sound coordination through policy optimisation. Brazil remains locked in moderate coordination due to dual spatial fragmentation. Two-way interaction is driven by three dimensions: institutional design, policy quantification, and spatial equity. This study provides China with a theoretical framework and international insights to help it resolve the dilemma of achieving urbanisation while addressing informal employment.
subject: Research Articles
  topic: section
subject: urbanisation, quality of urbanisation, informal employment, informal economy, inclusive development
  topic: keywords
creator: Ruisi Yin
rights: Copyright (c) 2025 Ruisi Yin (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-11
publication date: 2025-10-11
starting page: 12
ending page: 34
doi: 10.70267/esg2025.v2n3.1234

The Trend of “Northward Retirement” from Hong Kong, China and Its Implications for Building a Diversified Retirement Welfare System in Mainland China
type: item
description: Hong Kong, China, ranks among the world's regions with the highest life expectancy, yet faces severe challenges posed by an aging society. Local pressures—including strained healthcare resources, limited per capita land area, and high elderly care costs—pose significant obstacles to securing adequate retirement provisions for its senior population. In recent years, “northward retirement” has emerged as a new option for some Hong Kong seniors, with this cross-border migration trend growing increasingly pronounced. This paper aims to systematically analyze the driving factors, current status, and trends of Hong Kong's “northward retirement” phenomenon, along with its implications for China's mainland in building a diversified elderly care welfare system. This study argues that the “northward retirement” trend reveals the limitations of Hong Kong's model of relying solely on local resources for elderly care. Consequently, it highlights the importance and necessity of establishing a “diversified elderly care welfare system” that integrates local, cross-border, governmental, market, and social forces. This research offers new perspectives and policy insights for mainland China in addressing the increasingly urgent challenges of aging, and also provides valuable reference for the social and livelihood integration within the Guangdong-Hong Kong-Macao Greater Bay Area.
subject: Research Articles
  topic: section
subject: northward retirement, Guangdong-Hong Kong-Macao Greater Bay Area, population aging, diversified elderly care welfare system, cross-border elderly care
  topic: keywords
creator: Biyun Wan
rights: Copyright (c) 2025 Biyun Wan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-04-11
publication date: 2025-04-11
starting page: 43
ending page: 48
doi: 10.70267/esg2025.v2n1.4348

Spatial Distribution of Tourism and Its Influencing Factors in Shanxi Province
type: item
description: As important carriers of regional tourism resource development and cultural and tourism integration, tourist attractions not only reflect the comprehensive role of natural and human elements but also directly affect the quality of regional tourism development. As a province with a large history and culture and a demonstration area for the transformation of a resource-based economy, the spatial pattern evolution and driving mechanisms of Shanxi Province’s A-level tourist attractions have typical research value, but the existing research lacks comprehensiveness in terms of regional adaptability. On the basis of the 2020–2023 data of A-level scenic spots in Shanxi Province, this study comprehensively used the nearest neighbor index, kernel density analysis, and geographic detector methods to systematically analyze the distribution characteristics and influencing factors of A-level scenic spots in Shanxi Province. The results reveal the following: 1) Level A scenic spots in Shanxi Province exhibited a significant spatial pattern of “agglomeration at the center-scattering at the periphery”, with Taiyuan as the core forming a high-density area and radiating and diffusing to the surroundings along the main traffic axis; and 2) the spatial distribution type continued to be the agglomeration type, but the aggregation strength showed a weak trend of loosening. 3) Analysis by geographic detector revealed that the distribution of scenic spots was jointly affected by the natural environment and socioeconomic factors, with socioeconomic factors being the leading force; natural environmental factors formed the basic constraints, and the influence of the river system was relatively stable. This study aims to reveal the spatial differentiation pattern of A-level scenic spots in Shanxi Province, comprehensively consider its key elements, and provide an empirical basis for the high-quality development of cultural tourism in resource-based provinces.
subject: Research Articles
  topic: section
subject: Shanxi Province, A-level scenic spots, geographic detectors, spatial distribution, influencing factors
  topic: keywords
creator: Chenke Yuan
rights: Copyright (c) 2025 Chenke Yuan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-15
publication date: 2025-09-15
starting page: 1
ending page: 11
doi: 10.70267/esg2025.v2n3.0111

A Study on the Impact of New Quality Productivity on the High-quality Development of Manufacturing Enterprises
type: item
description: New-quality productive forces are advanced productive forces that align with the new development philosophy; achieve rapid development through the optimal combination of factors such as labor, technology, and data; and exhibit characteristics of high technology, high quasiefficiency, and improvement in total factor productivity as their core hallmark. This paper uses 2,022 manufacturing companies listed on the Shanghai and Shenzhen stock exchanges from 2012--2023 as a sample to empirically test the impact, mechanism, and product high geneity of new quality development of manufacturing companies. The study shows that new quality productivity can significantly promote the high-quality development of manufacturing companies. Additionally, through its role in alleviating financing constraints and promoting supply chain diversification, it has a significant effect on large and private enterprises, as well as regions with high levels of income and a labor force, but has no significant effect on SMEs or regions with low labor force levels. It also has an inhibitory effect on state-owned enterprises and regions with low levels of informatization. This study provides practical reference for manufacturing enterprises to seize the development opportunities of new-quality productive forces and achieve high-quality development while also offering a scientific basis for governments to further optimize industrial policies and regional development environments.
subject: Research Articles
  topic: section
subject: new quality productivity, high-quality development of manufacturing enterprises, financing constraints, supply chain diversification
  topic: keywords
creator: Yingqi Yu
creator: Yanqiu He
creator: Yichen Zou
rights: Copyright (c) 2025 Yingqi Yu, Yanqiu He, Yichen Zou (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-23
publication date: 2025-08-23
starting page: 22
ending page: 43
doi: 10.70267/esg2025.v2n2.2243

Glacier Change and Analysis in the Middle Section of Qilian Mountains from 2014 to 2024
type: item
description: This research uses remote sensing technology and GIS methods to conduct a detailed analysis of the glacier area changes in the middle section of the Qilian Mountains from 2014 to 2024. The study area, located in the middle section of the Qilian Mountains, is a crucial water conservation area and ecological security barrier in the northwest region. By preprocessing multiple remote sensing images, extracting glacier boundaries, and calculating the area, the study reveals the dynamic changes in the glacier area during this period. The results show that the glacier area in the middle section of the Qilian Mountains has shown a significant retreat trend during this period. Although the speed and extent of the glacier retreat vary across different years and regions, the overall trend is clear. This change not only affects the regional water resource balance but may also have profound impacts on the local ecological environment and climate system. Combining observational data, this study not only provides a scientific basis for the protection and rational use of glacier resources in the middle section of the Qilian Mountains but also offers valuable insights into glacier research under the backdrop of global climate change.
subject: Research Articles
  topic: section
subject: middle sections of Qilian Mountains, glacier reduction, remote sensing image, ecological impact
  topic: keywords
creator: Yang Ye
rights: Copyright (c) 2025 Yang Ye (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-23
publication date: 2025-08-23
starting page: 12
ending page: 21
doi: 10.70267/esg2025.v2n2.1221

Research on the Optimization of Low-Carbon Spatial Layout for Construction Land in Central Urban Areas
type: item
description: With the acceleration of urbanization, the construction land in central urban areas not only promotes economic growth but also faces significant carbon emission pressure. To achieve low-carbon development goals, optimizing the spatial layout of construction land in central urban areas has become an urgent issue. Based on the needs of low-carbon development, this study proposes a low-carbon spatial layout optimization method based on algorithms and models. By constructing a spatial layout optimization model and integrating Geographic Information System (GIS) technology with optimization algorithms (such as Genetic Algorithm and Particle Swarm Optimization), this study conducts an in-depth analysis of the low-carbon layout optimization of construction land in central urban areas. Experimental results indicate that this optimization method effectively reduces carbon emissions from urban construction land, improves spatial resource utilization efficiency, and provides scientific decision-making support for urban low-carbon development.
subject: Research Articles
  topic: section
subject: central urban area, construction land, low-carbon spatial layout, optimization algorithm, spatial model, sustainable development
  topic: keywords
creator: Xin Zhang
rights: Copyright (c) 2025 Xin Zhang (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-24
publication date: 2025-06-24
starting page: 1
ending page: 11
doi: 10.70267/esg2025.v2n2.0111

Research on the Path of Digital Capacity Building of Small and Medium-sized Enterprises in Smart Government Environment
type: item
description: Nowadays, smart government, as an important practice of public governance modernization, is building a new type of government-enterprise interaction ecology with data sharing, intelligent decision-making and precise service as the core. As capillaries of the national economy, SMEs' digitalization ability not only concerns their own survival and development, but also affects the overall resilience of the industry chain. However, most SMEs have significant shortcomings in technical reserves, capital investment and strategic planning, and traditional support policies are difficult to accurately match their transformation needs. Smart government provides new possibilities for SMEs to break through the resource shackles by building an open data platform, optimizing the policy supply model and strengthening the digital infrastructure. Against this backdrop, exploring the digital capacity building path of government-enterprise collaboration is not only the key to unleash the innovation potential of SMEs, but also the core proposition for realizing the inclusive growth of the digital economy.
subject: Research Articles
  topic: section
subject: smart government, small and medium enterprises, digital capacity building
  topic: keywords
creator: Xianghan Zhang
creator: Zhengwei Li
rights: Copyright (c) 2025 Xianghan Zhang, Zhengwei Li (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-04-04
publication date: 2025-04-04
starting page: 36
ending page: 42
doi: 10.70267/4a8at429

Ernst & Young Leading the ESG Wave: A Deep Analysis of Empowering Companies with New Competitive Advantages
type: item
description: With the continuous deterioration of the global ecological environment and the rise of energy conservation and emission reduction, low-carbon and green industries have become a new orientation for global economic development. Moreover, all sectors of society are paying increasing attention to sustainable development. In this context, the theories of environment, society and corporate governance (ESG) have gradually been integrated into the core links of enterprise strategic planning and operation decision-making and have become indispensable key elements. However, at this stage, there is still a lack of fine theoretical analysis and comprehensive research on the relationship between ESG management and the sustainable competitive advantage of enterprises. Therefore, on the basis of the global background, this paper explores the importance of the ESG concept to modern enterprise management systems, analyses how it helps enterprises create long-term value, and explores effective paths for enterprises to achieve sustainable development with ESG. This study selects Ernst & Young accounting firms as a case study and comprehensively uses mature management model tools such as SWOT and PESTEL to explore Ernst & Young deeply. This shows in detail the practical process of Ernst & Young's successful construction and strengthening its competitive advantage in the hot competitive market environment by implementing an active ESG strategy. Specifically, it covers the practical measures taken by Ernst & Young in terms of environmental, social, and corporate governance and other ESG dimensions and analyses how ESG theory reshapes the competitive pattern of enterprises and promotes the steady improvement of their competitive advantages. Through an all-round analysis of Ernst and Young's practical examples in the field of ESG, we can accurately reveal the hidden mechanism of action and then provide practical guidance for enterprises in various industries to implement an ESG strategy an…
subject: Research Articles
  topic: section
subject: Sustainable development, environmental, social, and governance management, sustainable competitive advantage, Ernst & Young
  topic: keywords
creator: Aoxue Hu
rights: Copyright (c) 2025 Aoxue Hu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-04-03
publication date: 2025-04-03
starting page: 25
ending page: 35
doi: 10.70267/n4vawx28

Impact of ESG Performance on Corporate Growth Ability——Analysis of the Empirical Results on the Basis of the Panel Data of Chinese Listed Companies from 2010–2022
type: item
description: With the increasing attention of society to sustainable development, ESG performance has increasingly become an important dimension in evaluating corporate performance. The importance has shifted from the display of corporate image to the measurement of business growth and long-term value. The existing research investigates the relationship between ESG performance and enterprise growth. The empirical analysis of capability is still insufficient. On the basis of a systematic review of the relevant theories and literature, this study uses a two-way fixed effects model to analyze Chinese listed companies from 2010–2022 to investigate in depth the relationship between ESG performance and corporate growth ability. The study revealed that ESG implementation inhibits enterprise growth in the short term because of increased costs, and the extent of this impact is influenced by ownership methods and regional factors. This study provides corresponding insights for relevant entities, such as enterprises and the government. It is suggested that relevant entities such as enterprises and the government should comprehensively consider long-term and short-term cost-effectiveness and adopt differentiated strategies when implementing ESG.
subject: Research Articles
  topic: section
subject: ESG performance, corporate growth ability, cost-effectiveness, empirical research, regional heterogeneity, equity heterogeneity
  topic: keywords
creator: Xinyi Kong
rights: Copyright (c) 2025 Xinyi Kong (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-03-18
publication date: 2025-03-18
starting page: 15
ending page: 24
doi: 10.70267/1gh9fs89

Research on the Correlation between ESG Performance and Corporate Innovation Capability from the Perspective of CiteSpace
type: item
description: This article uses CiteSpace software to analyze the correlation between ESG (environmental, social, and governance) performance and corporate innovation capabilities. A knowledge graph of ESG and corporate innovation research was constructed through coword analysis and timeline view analysis of the Web of Science core collection literature from 2010–2023. Research has shown that good ESG performance is a positive compensatory effect on innovation capability and that improvements in ESG performance contribute to the development of innovation activities in companies. This article provides a new perspective on how ESGs promote corporate innovation.
subject: Research Articles
  topic: section
subject: CiteSpace, enterprise innovation, ESG
  topic: keywords
creator: Zhenqi Lu
rights: Copyright (c) 2025 Zhenqi Lu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-01-06
publication date: 2025-01-06
starting page: 9
ending page: 14
doi: 10.70267/vy8c2z57

Comprehensive Impact of Plateau Pika on Biota and Soil Structure in Its Habitat—A Case Study of the Tibetan Plateau
type: item
description: Plateau Pika (Ochotona curzoniae), a key species on the Qinghai-Tibetan Plateau, along with its ecological impact, has been paid extensive attention to. This paper aims to comprehensively assess the ecological impact of pika on vegetation, soil and biodiversity in the Qinghai-Tibet Plateau. Through the review of previous studies, it was found that the foraging behavior of Plateau Pika affected plant community structure and diversity, which decreased plant evenness but increased species richness. Its activities changed soil organic matter, microbial community and greenhouse gas emissions. In terms of animal diversity, it is a food source for many predators and is interdependent with some symbiotic other animals. However, considering pika’s competitiveness with domestic animals for food, population control should be implemented. In order to maintain the ecosystem balance and biodiversity on the Qinghai-Tibet Plateau, self-transmitted contraception control, increasing the planting of non-eating vegetation and controlling the number of livestock and grazing intensity, instead of traditional poisoning method, can be adopted.
subject: Research Articles
  topic: section
subject: Tibetan plateau, plateau pika, ecological impact, population management, biodiversity
  topic: keywords
creator: Shengjie Liu
creator: Dicong Xu
rights: Copyright (c) 2025 Shengjie Liu, Dicong Xu (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-01-06
publication date: 2025-01-06
starting page: 1
ending page: 8
doi: 10.70267/krprc584

Literature Review of Digital Protection of Material Cultural Heritage
type: item
description: From the perspective of the protection and inheritance of digital technology in material cultural heritage, this paper analyses the distribution characteristics of the application of digital technology in material cultural heritage in China, combines the protection results of digital material cultural heritage in different stages with the innovation of digital technology, and then integrates it with the inheritance of digital technology in material cultural heritage. However, at present, the digital inheritance of cultural heritage in many places has not reached reasonable technical expectations. Moreover, its cultural sites also face the dilemma of damage caused by various factors and not being repaired in time, as well as a lack of protection consciousness. On this basis, this paper aims to systematically grasp the application status of digitization in the protection of cultural heritage in China, study the shortcomings in the process of digital promotion in China, and propose corresponding improvement measures.
subject: Research Articles
  topic: section
subject: material cultural heritage, digital technology, cultural heritage protection, cultural heritage inheritance
  topic: keywords
creator: Kangshu Wen
rights: Copyright (c) 2024 Kangshu Wen (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-07
publication date: 2024-11-07
starting page: 9
ending page: 15
doi: 10.70267/08pazx48

Blue Planet: A Study on the Sustainable Development of Ecotourism in Roof of the World
type: item
description: Compared with the South Pole and North Pole, the Qinghai‒Tibet Plateau is called the roof of the world’s high pole. The Qinghai‒Tibet Plateau is called the roof of the world—Gaoji. The Qinghai‒Tibet Plateau, the roof of the world, has attracted much attention because of its unique geographical location, climatic conditions and rich biodiversity. The purpose of this paper is to discuss the importance of biodiversity protection on the Qinghai‒Tibet Plateau and propose some suggestions for its sustainable development. Through a literature review and case study, this paper analyses the present situation and threats to the ecotourism environment on the Qinghai‒Tibet Plateau, probes strategies and measures for biodiversity protection, and proposes some methods and suggestions for sustainable development. The results show that the development of ecotourism still needs to be combined with technology in a larger context, strictly regulating human activities and increasing human awareness of environmental tourism.
subject: Research Articles
  topic: section
subject: third pole, ecotourism, sustainable development, Qinghai‒Tibet Plateau
  topic: keywords
creator: Jiaxin Li
creator: Yepan Du
rights: Copyright (c) 2024 Jiaxin Li, Yepan Du (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-07
publication date: 2024-11-07
starting page: 1
ending page: 8
doi: 10.70267/1ba5vd12

Status and Problems of ESG Information Disclosure in China
type: item
description: With the "14th Five-Year Plan" and the "Double Carbon" goal, as well as the world's attention to ecological and environmental pollution, the sustainable development of the economy has been widely concerned, and ESG, as an indicator of sustainable development, measures corporate sustainable development, fulfillment of social responsibility and future development of the enterprise in three aspects, i.e., environment (E) , social responsibility (S ) and corporate governance (G), from a non-financial point of view, so ESG disclosure is extremely important. Based on this, this paper elaborates on the concept of ESG, analyzes the current status of ESG disclosure, and puts forward the existing problems for reference.
subject: Research Articles
  topic: section
subject: ESG; information disclosure; sustainable development
  topic: keywords
creator: Qiyuan Wan
rights: Copyright (c) 2024 Qiyuan Wan (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-19
publication date: 2024-08-19
starting page: 57
ending page: 63
doi: 10.70267/9pjxf604

The Impact of ESG on Corporate Financial Performance
type: item
description: Under the guidance of the concept of sustainable development and the "dual carbon" goals, the establishment of an ESG system has become an important issue of concern for enterprises in our country. The ESG system not only helps companies fulfill their social responsibilities but is also believed to enhance their financial performance. Regarding the question of whether ESG truly has a positive feedback effect on a company's financial performance, a descriptive analysis and visual analysis method were employed to review and analyze over 200 research papers related to ESG. Taking Bosiding as an example, it was found that ESG has had a certain positive feedback effect on the Research findings indicate that corporate ESG performance has a significant positive impact on the financial performance of listed companies. ESG performance not only alleviates financing constraints but also enhances corporate efficiency, making a positive contribution to the profitability of both listed companies and small and medium-sized enterprises.
subject: Research Articles
  topic: section
subject: financial performance, carbon neutrality, ESG performance, sustainable development, positive feedback mechanism
  topic: keywords
creator: Yang Yu
rights: Copyright (c) 2024 Yang Yu (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-20
publication date: 2024-08-20
starting page: 52
ending page: 56
doi: 10.70267/5cdwpz81

Examining the Influence of ESG Reporting on Investment Strategies: The Crucial Role of Accounting Information
type: item
description: This study asks many questions about attempts to find the truth about the very deep influence of environmental, social, and governance (ESG) statements on people's investment decisions, with a particular focus on the supportive role of accounting information. Through a mixed-method approach that combines investor surveys and financial report analysis, this research examines the relationships among clear open and honest ESG reporting, accounting quality, and investment attractiveness. The results show a positive relationship between high-quality ESG statements to people and firm performance, indicating that investors value companies in order of importance, clearness, open honesty, and honesty and right responsibility. Furthermore, this study highlights the extremely important function of accounting standards in ensuring the believability and comparability of ESG data across firms, which can improve investor confidence. Recommendations are given to companies to improve their ESG reporting methods, hug advanced ways of doing things, and work together with the ability to keep something around or keep something going experts. Additionally, people or businesses who provide money to help start businesses provide opinions about what could or should be done about a situation to combine different things so that they work as one unit of ESG judging requirements in their decision-making processes, while policymakers are encouraged to establish strong and healthy rules and help increase ESG investing education.
subject: Research Articles
  topic: section
subject: ESG disclosures, investment decisions, accounting information, sustainability reporting, investor confidence
  topic: keywords
creator: Bowen Deng
rights: Copyright (c) 2024 Bowen Deng (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-20
publication date: 2024-08-20
starting page: 44
ending page: 51
doi: 10.70267/0v8bsc94

A Study on the Path of Rural Sustainable Development in Henan Area-Xincai County
type: item
description: This study explores the sustainable development path of rural areas in Xincai County, Henan Province, within the context of China's rural revitalization strategy. By analyzing key areas such as industrial upgrading, e-commerce development, and rural governance reform, the research reveals that Xincai County has gradually transitioned from traditional agriculture to a diversified modern industrial structure. The development of e-commerce has significantly increased farmers' incomes and promoted the modernization of the rural economy. However, challenges such as inadequate logistics infrastructure and a shortage of e-commerce talent remain significant obstacles to further development. Additionally, the integration of rural governance reform with poverty alleviation and industrial revitalization demonstrates that optimizing grassroots governance structures and enhancing social participation can effectively support industrial development and ecological protection, ultimately achieving comprehensive rural revitalization. This study not only provides theoretical support and empirical analysis for the sustainable development of Xincai County but also offers valuable insights for broader rural revitalization strategies in Henan Province and across China.
subject: Research Articles
  topic: section
subject: Rural Revitalization Concept, SWOT Analysis in Henan, Development of E-commerce in Xincai County, Promoting industrial upgrading in New Cai County, Promoting rural social governance
  topic: keywords
creator: You Wu
rights: Copyright (c) 2024 You Wu (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-20
publication date: 2024-08-20
starting page: 34
ending page: 43
doi: 10.70267/89fjn518

Turkey's Green Economic Transformation: Lessons from Qatar's Energy Transition
type: item
description: As global climate change intensifies, nations are increasingly seeking green economic transformations to achieve sustainable development. Turkey, as an emerging economy, faces unique opportunities and challenges in this process. This paper explores Turkey's achievements and issues in promoting a green economy through international cooperation and domestic policy coordination, drawing lessons from Qatar's energy transition to provide valuable insights for Turkey.
subject: Research Articles
  topic: section
subject: Turkey, Qatar, Energy Transition
  topic: keywords
creator: Jing Luo
rights: Copyright (c) 2024 Jing Luo (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-31
publication date: 2024-08-31
starting page: 28
ending page: 33
doi: 10.70267/akpm9j47

AIGC Changes the Internal Governance of Political Trust Under the Perspective of Political Communication——A Theoretical Research and Practice Analysis Based on a National Network Survey
type: item
description: Political communication is one of the important ways to influence political trust. With the rapid development of artificial intelligence generated content (AIGC) technology, its application is increasingly extensive in the field of political communication, which has had a profound impact on the traditional political communication mode. This study discusses the difference between AIGC (generative ARTIFICIAL intelligence) and traditional political communication in information credibility and its impact on public political trust, and in order to further enhance the political communication of AIGC, a new pattern of AI precision governance should be constructed with grid theory. Through online extensive sampling of the national 503 people, overall, the application of AIGC technology significantly changed the way of political information and trust degree, compared with the traditional form of public political trust fell, at the same time the traditional (authoritative) media, social media main body using AIGC political communication will also affect the people's political trust. In this regard, accurate precision governance should be realized, so that the application of AIGC in political communication has the following trends: it can improve the public's awareness of the credibility and authenticity of political information to a certain extent, and then further enhance the public's political trust. This study from the perspective of political communication reveals the application of AIGC for the influence of public political trust path, reveals the information credibility and authenticity perception in the important role of cultivating political trust, further highlights the change and innovation of traditional communication form, reasonable guide the development of good AIGC political communication new areas, promote the importance of building a new pattern of AI accurate governance, provides an important reference for the future development in the field of political com…
subject: Research Articles
  topic: section
subject: AIGC (generative artificial intelligence); political communication; political trust; AI precision governance; grid theory
  topic: keywords
creator: Jiahe Guo
rights: Copyright (c) 2024 Jiahe Guo (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-08-31
publication date: 2024-08-31
starting page: 12
ending page: 27
doi: 10.70267/8r8dj095

Research on Sustainable Usage of Straw in China
type: item
description: Agricultural waste refers to the by-products or residue of agricultural activities, which mainly consists of roots, stems, and leaves, which are left over after processing crops or harvesting (Li et al., 2021). Straw is one of the main agricultural residues produced from cereals during the harvesting process. Cereal waste has led to significant agricultural waste issues, which presents great challenges in terms of sustainable development in China. This study focuses on the sustainable use of straw waste in China. Some researchers pointed out that the 3R approach is recognized as a successful model used to analyze the circular economy and sustainable social development. The sustainable barriers framework is regarded as a reasonable framework for analyzing the obstacles to sustainable behaviors in society. The combination framework will be used in conjunction with the 3R approach in this research to evaluate the issue and demonstrate the obstacles in China's agricultural industry more intuitively and effectively. This study will also analyze the reasons for the unsustainable use of straw in Chinese society from three perspectives: social, economic, and policy, and analyze how the sustainable use of straw in China can be achieved, including media communication, modification of production lines, and division of government function, according to the 3Rs and sustainable barrier framework.
subject: Research Articles
  topic: section
subject: Agriculture sustainability, Government policy, Urban development, 3R, Qualitative research
  topic: keywords
creator: Dairui Lyu
rights: Copyright (c) 2024 Dairui Lyu (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-06-16
publication date: 2024-06-16
starting page: 1
ending page: 11
doi: 10.70267/e8g2rs41