In today’s globalized business environment, the integration of Environmental, Social, and Governance (ESG) principles has evolved from an ethical consideration to a critical component of corporate strategy. For Chinese enterprises, establishing a robust ESG management framework is pivotal for ensuring long-term sustainability, competitiveness, and alignment with international standards. The evolving regulatory landscape and heightened stakeholder expectations necessitate the adoption of ESG frameworks that not only comply with domestic and international standards but also foster innovation, risk mitigation, and value creation.