現(xiàn)代物流企業(yè)提升ESG表現(xiàn)的績效分析

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中圖分類號：F259.23 文獻標志碼：A DOI： 10.13714/j.cnki.1002-3100.2025.14.022

Abstract：Tadalgstisdustrystrugestoaligwitedustraltrateposiofsolatigadtrengegc linkages.Tusbothsicecontetandsicecootatioreque tasformatieupgradesfrotraditioallgistics tmodeistis while improvingESG performance aligns precisely withthisimperative.Based onsampledatafrom A-sharelistedlogistics enterprises in Shanghai and Shenzhenfrom2009to2O22，this paper examines the performance contributionsoflogsticsenterprisesinenhacing ESG performance.Theresults indicate that improving ESG performancecanhelpenhance logistics enterprise performance.Behavioral characterstisestetssel thepositie impactofESG performanceonenterpriseperformance.Furthermore，enhancingESG performance generatesmoresignificant perforancecorutiosfolstisetess itaractestsschasglatedsteegs，bortesieoatiosd stateownedetepses.ThedigsfcusopefmaneaassitinteGominrovdingtheoreicaladepiicalotor the feasibility and necessity of modern logistics enterprises to improve ESG performance.

Key words： modern logistics; ESG performance; performance analysis; moderating effects

ESG理念推動了物流企業(yè)履行社會責任（包括回應環(huán)境議題和維護相關者利益的公司治理等），使收益從隱性轉(zhuǎn)換為顯性，可使物流企業(yè)在履行社會責任不能獲得明確收益的情形下，在公眾所期待的可持續(xù)發(fā)展目標和監(jiān)管力度間，獲得充足的實踐范圍，促成價值轉(zhuǎn)化，實現(xiàn)企業(yè)商業(yè)價值的公允評估。（剩余5425字）