Author(s)

Zixin Chen ¹, Huan Chen ¹

Affiliation(s)

¹ Zhanjiang University of Science and Technology, Guangdong, Zhanjiang, 524096, China

Corresponding Author

Zixin Chen

ABSTRACT

Against the backdrop of global economic integration and increasing demand for sustainable development, environmental, social, and governance (ESG) concepts have become a key factor in measuring a company's long-term competitiveness and sustainable development capabilities. More and more researches found that, ESG disclosure not only helps to enhance a company's social image and market trust, but also significantly affects its financial performance. This paper selects Hundsun Electronics as the research subject to deeply explore the impact of ESG disclosure on its financial performance. The findings reveal that Hundsun Electronics has significantly improved its market competitiveness and financial performance through high-quality ESG disclosure, manifested in steady growth of operating revenue and profit, improvement of asset operation efficiency, and optimization of financial structure. Based on these findings, we propose recommendations for enterprises to further refine ESG disclosure content, to establish a regular ESG performance evaluation system, and to promote green office measures, aiming to support better corporate development.

KEYWORDS

ESG Disclosure; Financial Performance; Hundsun Electronics

CITE THIS PAPER

Zixin Chen, Huan Chen, Research on the Impact of ESG Disclosure on the Financial Performance of Hundsun Electronics. Accounting and Corporate Management (2025) Vol. 7: 130-135. DOI: http://dx.doi.org/10.23977/acccm.2025.070318.

REFERENCES

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[2] Wang Bangjiang, Huang Jianhua. (2020) Construction of Corporate Sustainable Development Evaluation System — Based on Environmental, Social, and Governance Factors. Finance and Accounting Monthly Journal, 9, 109-118.
[3] Wang Linlin, Lian Yonghui, Dong Jie (2022) Research on the Impact Mechanism of ESG Performance on Corporate Value. Securities Market Herald, 5, 25-36.
[4] Friede G., Busch T., Bassen A. (2015) ESG and Financial Performance: Aggregated Evidence from More Than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5, 210-233.
[5] Ademi B., Klungseth N.J. (2022) Does It Pay to Deliver Superior ESG Performance? Evidence from US S&P 500 Companies. Journal of Global Responsibility, 13, 421-449.
[6] Zhang Lin, Zhao Haitao (2019) Does Corporate Environmental, Social, and Governance (ESG) Performance Affect Corporate Value? — An Empirical Study Based on A-Share Listed Companies. Wuhan Finance, 10, 36-43.
[7] Zhou Ziteng. (2023) EVA Performance Evaluation of Hundsun Electronics. Cooperative Economy & Science, 24, 140-142.
[8] Cui Tongshan. (2020) Analysis of Profitability of High-Tech Enterprises—A Case Study of Hundsun Electronics Co., Ltd. Management & Technology of SME (Late Ten-Day Issue), 01, 156-157.
[9] Liu Shufeng. (2024) 2023 Hundsun ESG Report . https://www.hundsun.com/report 
[10] Li Li. (2023) Research on Accounting Treatment of R&D Expenditures of Listed Companies in the Software Development Industry—A Case Study of Hundsun Electronics. Jiangsu Commercial Forum, 5, 88-91+94.

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