Construction of ESG Performance and Corporate Competitive Advantage: A Case Study of Poly Development Holding Group Co., Ltd.

In recent years, the attention to Environmental, Social, and Governance (ESG) issues has been increasing, accompanied by the enrichment and improvement of related policy systems. The advantages brought to enterprises by corresponding ESG policies have gradually become evident. Therefore, this paper takes the development of Poly Development Group from 2021 to 2023 as a sample to study the advantages that enterprises have gained in response to ESG-related policies. Through the analysis of existing data, it is found that the advantages established by ESG for enterprises mainly include: (1) enhancing corporate economic benefits, (2) reducing corporate operating risks, and (3) promoting corporate innovation and development. Based on these findings, it is proposed to accelerate the improvement of the ESG-related policy system, increase the attention of enterprises to ESG performance and disclosure, and contribute to the construction of a favorable development ecosystem for both academia and industry, thereby effectively improving production and development efficiency.