A Study of the Impact of Environmental Credit Evaluation on Corporate ESG Performance

This study explores in detail how environmental credit evaluation affects corporate ESG performance and its path to enhancement, firstly, clearly defining the connotation and characteristics of environmental credit evaluation and its theoretical connection with ESG, studying and analysing the principles, design dimensions and indicator system based on which the environmental credit evaluation system is constructed, and then proposing the paths to enhance corporate ESG performance from four perspectives, namely, policy guidance, institutional safeguard, market-driven and technical support. The study then proposes a path to improve corporate ESG performance from four perspectives: policy guidance through improving the environmental credit evaluation system and strengthening environmental information disclosure; institutional guarantee through improving the environmental regulatory system and optimising the incentive and constraint mechanism; market drive through playing the role of green credits and cultivating ESG investment concepts; and technological support through promoting the digital transformation of environmental monitoring and upgrading the corporate environmental management technology, which provides an excellent opportunity for the government to improve environmental governance and enhance corporate ESG performance. It provides practical options for governments to improve environmental governance and enhance corporate ESG performance.

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Publication Details

Journal
Accounting and Corporate Management
Published
2025-01-01
DOI
https://doi.org/10.23977/acccm.2025.070308
Primary Topic
Environmental Sustainability in Business
Type
article
Field-Weighted Citation Impact
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A Study of the Impact of Environmental Credit Evaluation on Corporate ESG Performance

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Accounting and Corporate Management
Environmental Sustainability in Business
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A Study of the Impact of Environmental Credit Evaluation on Corporate ESG Performance

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Abstract

This study explores in detail how environmental credit evaluation affects corporate ESG performance and its path to enhancement, firstly, clearly defining the connotation and characteristics of environmental credit evaluation and its theoretical connection with ESG, studying and analysing the principles, design dimensions and indicator system based on which the environmental credit evaluation system is constructed, and then proposing the paths to enhance corporate ESG performance from four perspectives, namely, policy guidance, institutional safeguard, market-driven and technical support. The study then proposes a path to improve corporate ESG performance from four perspectives: policy guidance through improving the environmental credit evaluation system and strengthening environmental information disclosure; institutional guarantee through improving the environmental regulatory system and optimising the incentive and constraint mechanism; market drive through playing the role of green credits and cultivating ESG investment concepts; and technological support through promoting the digital transformation of environmental monitoring and upgrading the corporate environmental management technology, which provides an excellent opportunity for the government to improve environmental governance and enhance corporate ESG performance. It provides practical options for governments to improve environmental governance and enhance corporate ESG performance.

Accounting and Corporate ManagementVol. 7(3)
Central University of Finance and Economics (CN)
Decent work and economic growth
Openalex Percentile: Top 82%
Environmental Sustainability in Business
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A Study of the Impact of Environmental Credit Evaluation on Corporate ESG Performance · Accounting and Corporate Management (2025) | TGRS Research Map | TGRS