ESG-BSC视角下调味行业企业综合绩效评价研究以H公司为例

Research on Comprehensive Performance Evaluation of Condiment Industry Enterprises from the Perspective of ESG-BSCA Case Study of Company H

  • 摘要: 在可持续发展成为核心战略议题的背景下,传统平衡计分卡(BSC)在衡量企业环境、社会与治理(ESG)绩效方面存在局限。为弥补这一缺口,本研究以曾身陷ESG舆论风波的典型企业——H公司为案例,采用层次分析法(AHP)与功效系数法,将ESG理念系统性地嵌入传统BSC框架,构建了一个包含21项指标的综合绩效评价体系。实证分析表明,H公司综合得分为70.55分,呈现出显著的“二元结构”:其在传统财务效率、客户满意度与安全生产等运营层面表现稳健,但在健康产品营收占比、研发投入强度及废弃物回收率等关键ESG整合领域存在明显短板。这一结果精准验证了选取H公司的典型性,并深刻揭示了其在绿色转型与创新驱动方面的滞后困境。研究结论是,ESG-BSC模型能有效诊断企业可持续发展中的结构性矛盾,其在理论上有力拓展了BSC的战略边界,在实践上则要求企业将ESG目标深度融入战略规划与核心业务流程,通过组织、制度与文化的系统性变革,将ESG从外部压力转化为驱动长期价值创造的内生动力。

     

    Abstract: In the context where sustainable development has become a core strategic issue, the traditional balanced scorecard (BSC) has limitations in measuring the environmental, social and governance (ESG) performance of enterprises. To bridge the gap, this study takes H company—a typical firm that once faced ESG-related public scrutiny—as a case study. Employing the analytic hierarchy process (AHP) and the efficacy coefficient method, ESG concepts were systematically integrated into the traditional BSC framework, constructing a comprehensive performance evaluation system comprising 21 indicators. Empirical analysis reveals that H company's overall score is 70.55, displaying a notable "dual structure": while it performs robustly in traditional operational aspects such as financial efficiency, customer satisfaction, and safety production, which shows significant shortcomings in key ESG-integrated areas like the revenue proportion of health-oriented products, R&D investment intensity, and waste recycling rates. These findings precisely validate the typicality of selecting H company as the case and profoundly reveals its lagging predicament in terms of green transformation and innovation-driven development. The study concludes that the ESG-BSC model can effectively diagnose structural contradictions in corporate sustainable development. Theoretically, it significantly expands the strategic boundaries of BSC. Practically, enterprises are required to deeply integrate ESG goals into their strategic planning and core business processes. Through systematic changes in organization, systems, and culture, ESG can be transformed from external pressure into an internal driving force for long-term value creation.

     

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