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ESG Integration into Corporate Strategy Value Realization

General Finance 2026-03-31 v2

Abstract

Since the formal introduction of its "dual-carbon" strategy in 2020, China has witnessed the concepts of green development and sustainability evolve from policy directives into a broad societal consensus. Within this transformative context, the Environmental, Social, and Governance (ESG) framework has emerged as a critical enabler, mutually reinforcing and synergizing with the national strategic objectives of achieving carbon peak and carbon neutrality. This integration signifies a fundamental shift in corporate philosophy, urging enterprises to transcend a narrow focus on short-term financial metrics. To align with the national vision of ecological civilization and sustainable growth, companies are now expected to proactively fulfill their social responsibilities and pursue long-term, non-financial value creation. This entails a deep integration of ESG principles into the very core of corporate culture and strategy, ensuring their active implementation in daily operations and decision-making processes.

Cite

@article{arxiv.2512.13023,
  title  = {ESG Integration into Corporate Strategy Value Realization},
  author = {Li Xiao},
  journal= {arXiv preprint arXiv:2512.13023},
  year   = {2026}
}

Comments

arXiv admin note: This paper has been withdrawn by arXiv due to unverifiable authorship and inaccurate affiliation

R2 v1 2026-07-01T08:24:42.456Z