Abstract
Abstract: With the deepening integration of the global economy and the widespread acceptance of sustainable development principles, Environmental, Social, and Governance (ESG) factors have become critical elements influencing long-term value and financial performance of enterprises. Globally, an increasing number of companies are paying attention to ESG factors and integrating them into their strategic planning and operational management. This paper employs case study analysis and accounting-related indicators analysis to evaluate the ESG practices of selected enterprises from the dimensions of environment, society, and governance. It then combines financial indicators to analyze the impact of ESG on their financial performance and the reasons behind it. Finally, suggestions are made on how to achieve sustainable development through improved ESG management.
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