Abstract
In recent years, corporate performance evaluation has been mainly focused on financial performance, and there are few studies on the construction of performance evaluation system containing non-financial indicators. Especially since the concept of ESG was put forward by the Financial Action Agency of the United Nations Environment Program in 1992, environmental, social and corporate governance have gradually attracted the attention of social investors. Internet technology has helped the rapid development of domestic economy. Taking NetEase as an example, this paper aims to combine the concept of ESG with the financial performance of enterprises, establish an ESG performance evaluation system of Internet enterprises, and evaluate the system. It is found that the ESG performance evaluation system is more effective than the traditional performance evaluation, and finally summarizes the experience and enlightenment of ESG performance implementation.
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