Research on the Construction Path of Enterprise ESG System from the Perspective of Green Development - Taking Master Kong’s “Yuan for Everything” Project as an Example

International school, Guangdong University of Finance & Economics, Guangzhou, Guang-dong, China

^* Corresponding author: Aa2698009120@outlook.com

Abstract

In the context of the continuous promotion of the global green development strategy, the enterprise ESG evaluation system has become a key indicator to measure the sustainable development ability. This study takes Master Kong in the food industry as a case and systematically discusses the construction path of ESG evaluation system in combination with the implementation of its “yuan for Everything” project. By analyzing the innovative measures of this project in environmental management, social responsibility and corporate governance, the core conclusion of building ESG system is revealed: food enterprises need to integrate green ESG concept into enterprise production and management through the implementation path of “technological innovation-process reengineering-value transformation”. The research shows that Master Kong has achieved a win-win situation of economic and environmental benefits through the three-dimensional linkage of “technology-system-culture,” revealing the significance of building ESG evaluation system to enhance the core competitiveness of enterprises and promote the green transformation of the industry, and providing replicable practical cases for the sustainable development of food enterprises.