Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)

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

Authors
Jiajun Xie1, *
1School of management, XI’AN Polytechnic University, Xi’an, Shanxi Province, China
*Corresponding author. Email: 42205030109@stu.xpu.edu.cn
Corresponding Author
Jiajun Xie
Available Online 3 November 2025.
DOI
10.2991/978-94-6463-874-5_31How to use a DOI?
Keywords
ESG Management; Financial Performance; Bosideng
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
3 November 2025
ISBN
978-94-6463-874-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-874-5_31How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jiajun Xie
PY  - 2025
DA  - 2025/11/03
TI  - The Impact of ESG Disclosure on the Financial Performance of the Textile and Apparel Industry: Evidence from Bosideng International Holdings Limited
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 247
EP  - 255
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_31
DO  - 10.2991/978-94-6463-874-5_31
ID  - Xie2025
ER  -