ESG表现对企业新质生产力的影响研究——基于A股上市公司的经验数据
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阜阳师范大学商学院,安徽 阜阳 236037

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安徽省教育厅人文社科重点项目(2023AH050359、2022AH051292);安徽省哲学社会科学规划项目(AHSKY2023D109)。


The Impact of ESG Performance on New Quality Productivity of Enterprises: Based on the Empirical Data of A-share Listed Companies
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School of Business, Fuyang Normal University, Fuyang 236037, Anhui, China

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    摘要:

    在“双碳”目标背景下,环境、社会和治理(ESG)表现能否提升企业新质生产力进而推动企业高质量发展,成为值得关注的问题。基于2018—2022年中国A股上市公司数据,实证分析ESG表现对企业新质生产力的影响。研究发现:ESG表现对企业新质生产力具有显著的促进作用,经过稳健性检验和内生性分析后结论依然成立;ESG表现通过促进企业绿色技术创新进而提高企业新质生产力,即绿色技术创新在ESG表现与企业新质生产力的关系中发挥显著的中介作用。进一步研究发现,ESG表现对企业新质生产力的促进作用在非国有企业、非重污染企业、高科技企业中表现得更明显。

    Abstract:

    In the context of the "dual carbon" goal, whether environment, social and governance(ESG) performance can improve the new quality productivity of enterprises and promote the high-quality development of enterprises has become an issue worthy of attention.Based on the data of China''s A-share listed companies from 2018 to 2022, this paper empirically analyzes the impact of ESG performance on new quality productivity of enterprises. It is found that ESG performance has a significant role in promoting the new quality productivity of enterprises, and the conclusion is still valid after robustness test and endogeneity analysis. ESG performance plays a significant role in promoting the new quality productivity of enterprises. In other words, green technology innovation plays a significant mediating role in the relationship between ESG performance and new quality productivity.Further research shows that the promotion effect of ESG performance on the new quality productivity of enterprises is more obvious in non-state-owned enterprises, non-heavy polluting enterprises and high-tech enterprises.

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殷晓兰,韦娜. ESG表现对企业新质生产力的影响研究——基于A股上市公司的经验数据[J].西昌学院学报(自然科学版),2024,38(3):26-35.

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  • 收稿日期:2024-09-05
  • 最后修改日期:2024-09-20
  • 录用日期:2024-09-23
  • 在线发布日期: 2024-11-25