ESG Integration into Corporate Strategy Value Realization
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arXiv admin note: This paper has been withdrawn by arXiv due to unverifiable authorship and inaccurate affiliation