The Impact of ESG Disclosure on the Financial Performance of the Textile and Apparel Industry: Evidence from Bosideng International Holdings Limited

Jiajun Xie ()
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Jiajun Xie: XI’AN Polytechnic University, School of management

A chapter in Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025), 2025, pp 247-255 from Springer

Abstract: Abstract Green productivity, as an important new type of productive force, requires enterprises to seize the opportunities of green development while accepting the challenges brought by low-carbon requirements. The performance of Environmental, Social and Governance (ESG) is gradually becoming a key indicator for measuring enterprises. As a labor-intensive traditional industry, the textile and garment industry is an important industrial pillar in most countries in the world. It is of great significance to run ESG concept through its management. This article takes Bosideng International Holdings Limited as a case study, starting from the perspective of management accounting and combining the ESG management concept. It demonstrates the impact of ESG management on corporate financial performance from three dimensions: environmental protection, social value creation, and enterprise management. Based on the findings of this study, it is concluded that, in the short term, ESG management may lead to a deceleration in profit growth for enterprises’ financial performance. However, from a long-term perspective of corporate development, ESG management positively influences the financial performance of enterprises.

Keywords: ESG Management; Financial Performance; Bosideng (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-874-5_31

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