Dynamic Assessment and Goal Optimization of Corporate ESG Performance Based on DEA-CCR-GML and Inverse DEA Integration Framework

Since the Ministry of Ecology and Environment issued the "Reform Plan for the System of Environmental Information Disclosure in Accordance with the Law" in 2021, the nation has set forth new requirements for sustainable development. Against this backdrop, how enterprises enhance their value across all dimensions through ESG in compliance with national mandates holds significant implications for refining ESG management systems. This study employs DEA-CCR-GML and inverse DEA models to empirically examine how investments in specific dimensions of ESG's three pillars influence corporate value realization, using data from Shanghai to Shenzhen A-share listed companies from 2019 to 2024. Findings reveal that higher levels of scale efficiency and technical efficiency correlate with greater improvements in ESG scores, while mandatory enforcement of national policies exerts a highly effective driving force on enterprises. Mechanism analysis indicates that firms can enhance ESG score improvement efficiency by elevating scale and technical efficiency, thereby more effectively realizing their intrinsic value.

@article{Liu2025,
  title     = {Dynamic Assessment and Goal Optimization of Corporate ESG Performance Based on DEA-CCR-GML and Inverse DEA Integration Framework},
  journal   = {International Journal of Advanced Computer Science and Applications},
  volume    = {16},
  number    = {12},
  year      = {2025},
  publisher = {The Science and Information Organization},
  author    = {Hui Liu and Tsung-Xian Lin and Yaqing Hu and Yingxi Xiao and Chengze Ou and Yayi Lao and Wenchao Pan},
  doi       = {10.14569/IJACSA.2025.0161220},
  url       = {https://doi.org/10.14569/IJACSA.2025.0161220}
}