Research on Financial Risks of China Overseas Land & Investment Ltd. from the Perspective of ESG

This paper empirically investigates the relationships among ESG reports, financial risks, and high-quality development of real estate companies, by analyzing both financial and non-financial statements using data from listed real estate companies from 2015 to 2023. The research findings are as follows: (1) the implementation of ESG concept is related to enterprise financial performance; and (2) implementing ESG concept helps to enhance the financial stability and risk resistance of enterprises. Therefore, this paper suggests policy recommendations such as the government issuing policies to promote the development of ESG report systems, companies establishing sound internal control and risk management mechanisms, and undergoing ESG-based transformation to promote the high-quality development of real estate companies.