ESG Integration into Corporate Strategy Value Realization

Li Xiao

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arXiv · 2512.13023

ESG Integration into Corporate Strategy Value Realization

Li Xiao

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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.

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Li Xiao. 2025-12-15. ESG Integration into Corporate Strategy Value Realization. https://arxiv.org/abs/2512.13023

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