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.