Author(s)

Shanquan Hu ¹

Affiliation(s)

¹ School of Foreign Studies, Central University of Finance and Economics, Beijing, China

Corresponding Author

Shanquan Hu

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.

KEYWORDS

Environmental Credit Rating; ESG Performance; Policy Guidance; Institutional Safeguards; Market-Driven; Technical Support

CITE THIS PAPER

Shanquan Hu, A Study of the Impact of Environmental Credit Evaluation on Corporate ESG Performance. Accounting and Corporate Management (2025) Vol. 7: 59-66. DOI: http://dx.doi.org/10.23977/acccm.2025.070308.

REFERENCES

[1] Jie Sun, Di Zhang. Informal system and corporate ESG performance - based on the perspective of merchant gang culture[J]. Economic Issues,2025,(05):98-112.
[2] Han Y. Mechanism and empirical study of ESG information disclosure affecting the high quality development of enterprises--an empirical test based on electric power enterprises[J]. Foreign Economic and Trade,2025,(04):105-109.
[3] Chunmei Zheng, Yujie Ren. Can waste-free city construction enhance corporate ESG performance? --A quasi-natural experiment based on A-share non-financial listed companies[J]. Journal of Henan University (Social Science Edition),2025, 65(03):22-28+152-153.
[4] REN Junlin, DUAN Zihan, CAO Huan. Corporate ESG performance and green transformation - Evidence based on listed companies in China's textile industry[J]. Foreign Economic and Trade Practice,2025,43(02):119-128.
[5] LI Wei-Qiang, LI Xuechun, WANG Zhen. Research on the problems and countermeasures of ESG disclosure in China[J]. Mall Modernisation,2025,(10):140-142.
[6] LIU Lan, CHEN Taiping, HAN Miao. Research on the impact and role mechanism of ESG performance on corporate green technology innovation[J]. Finance Theory and Teaching,2025,43(02):1-10.
[7] Yulan Tang, et al. Corporate ESG performance and financial flexibility - based on information transparency and internal control perspectives[J]. Finance Theory and Teaching,2025,43(02):69-79.
[8] Wang Jiajia, Lv Liyao. The impact of ESG performance on corporate performance - based on moderated mediation effect[J]. Finance Theory and Teaching,2025,43(02):80-93.
[9] Wang jiangfei, Zhou Zuotao. Research on ESG disclosure of Azera Motor[J]. Mall Modernisation, 2025,(10):24-26.
[10] ZHOU Jing, WANG Kui, HU Yang. Responsibility-first trade competitive advantage: ESG performance of listed companies and corporate exports[J]. International Trade Issues, 2025,(04):141-157.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics