ACM Research's ESG Information Disclosure and Its Impact on Corporate Performance
DOI:
https://doi.org/10.54097/88s1w830Keywords:
ESG; Finance performance; Information disclosure; ACM Research.Abstract
Effective environmental, social, and governance (ESG) disclosure and its rating can promote the sustainable development of enterprises and improve financial performance. The semiconductor equipment manufacturing industry is one of the most promising industries in China, and the ACM Research (Shanghai), Inc (ACM Research) is one of the most iconic companies in this industry. The article takes ACM Research as a research case and analyzes the company’s ESG performance from 2022 to 2023. It then investigates whether the ESG performance of ACM Research has a positive impact on corporate financial performance, in order to provide suggestions for the improvement of ESG disclosure among related enterprises in the same industry.
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