Exploration on the Path of Integrating ESG Concept into Financial Management of Listed
Zhangsheyun  Wu mingyu  Zhang kai

Mongolian National University,Ulaanbaatar city Bayangol District 1lth Khoroo National University oMongolia，16060；

Abstract：Driven by the global wave of sustainable development, the ESG (Environmental, Social, Governance) concept has evolved from a compliance requirement to a core driver of long-term corporate value creation. Based on stakeholder theory and sustainable development theory, this paper systematically analyzes the inherent logic of integrating the ESG concept into the financial management and performance evaluation of listed companies. It points out existing problems in current integration practices, such as misaligned objectives, fragmented systems, and lack of mechanisms. The paper constructs integration paths from three dimensions: full-process penetration in financial management, reconstruction of the performance evaluation system, and construction of safeguard mechanisms. It aims to provide theoretical reference and practical guidance for listed companies to achieve synergistic development of economic benefits and social value.

Keywords：Financial Management; Performance Evaluation; Integration Path

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