随着ESG理念在海内外盛行，越来越多的企业在公司治理中开始关注ESG议题，并将其应用于公司治理中，以获得竞争优势。本文重点关注科技企业在ESG浪潮中的表现，首先使用2019-2023年海内外科技企业的ESG评分与ROE及ROA等财务指标，使用相关性分析及多元回归分析来研究ESG对于科技企业财务绩效的影响；随后归纳分析了小米集团2018-2022年在ESG治理中的具体表现来寻找ESG影响企业财务绩效的原因。研究发现，科技公司的ESG评分对于企业财务绩效存在促进作用，这一促进作用存在至少2年以上的长期促进作用，作用机制为：科技企业通过研发符合ESG理念的产品、在生产经营活动中主动节能减排以及在履行社会责任的过程中实现创新等三个方式来提升企业的财务表现。

With the widespread popularity of the ESG concept both domestically and internationally, an increasing number of companies have started to focus on ESG issues within corporate governance, in order to gain a competitive edge. This paper specifically examines the performance of internet companies in the ESG wave, using ESG scores of internet enterprises from 2019 to 2023, alongside financial metrics such as ROE and ROA. The study employs correlation analysis and multiple regression analysis to investigate the impact of ESG on the financial performance of internet companies. Subsequently, it summarizes and analyses the specific ESG governance performance of Xiaomi Group from 2018 to 2022 to identify the reasons how ESG affects corporate financial performance. The research finds that the ESG scores of internet companies positively enhance corporate financial performance, with this enhancing effect lasting over two years. The mechanism of action is as follows: Internet enterprises enhance their financial performance through three main approaches by developing ESG-concept-compliant products, proactively conserving energy and reducing emissions in production and operational activities, and combining social responsibility with company business to drive innovation.