ESG practices improve corporate reputation and brand value.
ESG 實(shí)踐有助于提升企業(yè)聲譽(yù)和品牌價(jià)值。
（1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG performance helps firms reduce operational and regulatory risks.
ESG 表現(xiàn)有助于企業(yè)降低經(jīng)營和監(jiān)管風(fēng)險(xiǎn)。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
Companies with strong ESG performance are more attractive to long-term investors.
ESG 表現(xiàn)良好的企業(yè)更容易吸引長期投資者。 （1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG investments increase a firm’s short-term operating costs.
ESG 投入會(huì)在短期內(nèi)增加企業(yè)運(yùn)營成本。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG requirements may reduce short-term profitability.
ESG 要求可能削弱企業(yè)的短期盈利能力。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG initiatives may divert resources from core business activities.
ESG 項(xiàng)目可能分散企業(yè)對核心業(yè)務(wù)的資源配置。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
The impact of ESG on financial performance differs across industries.
ESG 對企業(yè)財(cái)務(wù)績效的影響在不同行業(yè)中存在差異。1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG performance is more beneficial for large firms than for small firms.
相比小型企業(yè)，ESG 表現(xiàn)對大型企業(yè)更有利。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
ESG performance has a stronger positive impact in the long term than in the short term.與短期相比，ESG 表現(xiàn)對企業(yè)的長期影響更為積極。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
Market and regulatory environments influence the ESG–financial performance relationship.市場環(huán)境和監(jiān)管環(huán)境會(huì)影響 ESG 與財(cái)務(wù)績效之間的關(guān)系。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
Overall, ESG performance promotes corporate financial performance.
總體而言，ESG 表現(xiàn)會(huì)促進(jìn)企業(yè)財(cái)務(wù)績效。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
In some situations, ESG performance may hinder corporate financial performance.在某些情境下，ESG 表現(xiàn)可能會(huì)抑制企業(yè)財(cái)務(wù)績效。（1= strongly disagree非常不同意，5=strongly agree 非常同意）
The impact of ESG on financial performance depends on context rather than being universally positive or negative.ESG 對企業(yè)財(cái)務(wù)績效的影響具有情境依賴性，而非絕對正向或負(fù)向。（1= strongly disagree非常不同意，5=strongly agree 非常同意）