An Exploration of Social Capital, Management Education and Incentives from the Perspective of ESG and Corporate Social Responsibility

Abstract

Under the guidance of domestic sustainable development policies, ESG concepts and corporate social responsibility are gradually integrating and becoming the core dimensions of corporate strategic upgrading. To analyze the role of social capital in corporate ESG management and study the practical effects of management education and supporting incentive mechanisms, this article relies on authoritative industry macro statistical data and combines the current development status of the capital market to conduct theoretical and practical analysis. Based on publicly available literature from the State-owned Assets Supervision and Administration Commission (SASAC), China Association of Public Companies (CAPCO), and professional index institutions, this study aims to clarify the role of social capital in ESG practices, find methods for management education to help companies accumulate social capital, and construct a differentiated incentive system that is suitable for the development characteristics of enterprises. Relevant statistics show that in 2024, the ESG information disclosure rate of A-share listed companies reached 45.68%, and the disclosure ratio of central enterprise-controlled listed companies was as high as 99.6%; The comprehensive ESG development index of domestic enterprises is 54.6 points, steadily increasing year-on-year. This study has clarified the relationship between ESG, social capital, and management education incentives. The research results can provide theoretical basis and practical reference for enterprises to optimize their ESG governance structure, accumulate high-quality social capital, and achieve both operational and social benefits.