ESG Based on Srategic Map Perspective: Raising the Dimension of Corporate Social Responsibility from Investment Guidance

ESG based on the perspective of responsible investment in the financial industry should not only be concerned by financial investors. Due to the needs of financing, enterprises also need to take ESG as a real enterprise strategy and carry out "granulation" implementation. In view of this perspective, this paper proposes to guide the strategic map and combine the three contents of ESG with the balanced scorecard to achieve the landing of ESG in enterprises and promote the enhancement of corporate social responsibility. This paper applies grounded theory analysis, text analysis and concept analysis to analyze ESG \ balanced scorecard and strategic map, and combines strategic map with ESG theory to build ESG theory to truly integrate corporate social responsibility into enterprise management in responsible investment.