首页|企业ESG表现对企业韧性的影响研究

企业ESG表现对企业韧性的影响研究

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依据 2009-2022 年 A股上市公司数据,构建多元线性回归模型,考量企业 ESG表现对企业韧性的影响。结果显示:企业 ESG表现对企业韧性正向影响显著,企业 ESG表现越好,企业韧性越强,且在重污染行业和东部地区企业中更为显著;良好的企业 ESG表现主要通过缓解企业融资约束和提高企业创新效率两个渠道增强企业韧性。鉴于此,企业应努力提升自身 ESG表现,政府主管部门要引导并鼓励企业加强ESG建设,各利益相关方发挥监督作用,强化企业韧性,助力企业高质量发展。
Research on the Impact of Enterprise ESG Performance on Enterprise Resilience
Based on the data of A-share listed companies from 2009 to 2022,A multiple linear regression model is constructed to empirically test the impact of ESG performance on enterprise resilience and its mechanism.The results indicate that the enterprise's ESG performance has a significant positive impact on enterprise resilience.The better the ESG performance is,the stron-ger the enterprise resilience is,and this positive effect is more significant in the main polluted in-dustry trades and enterprises located in the eastern regions;Good ESG performance primarily en-hances enterprise resilience through two channels:alleviating financial constraints and improving innovation efficiency.Therefore,enterprises should strive to enhance their ESG performance,while government departments and regulators should guide and encourage enterprises to strength-en their ESG construction.Stakeholders should play a supervisory role to strengthen enterprise resilience and contribute to the high-quality development of the enterprise.

ESG performanceenterprise resiliencefinancial constraintsinnovation efficiency

陈银娥、李春燕、谭欢、汪亚楠

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长沙理工大学 经济与管理学院,湖南 长沙 410014

武汉大学 经济与管理学院,湖北 武汉 430072

华南理工大学 经济与金融学院,广东 广州 510006

ESG表现 企业韧性 融资约束 创新效率

国家社会科学基金重点项目国家资助博士后研究人员计划

21AJL007GZC20231969

2024

财经理论与实践
湖南大学

财经理论与实践

CSTPCDCSSCICHSSCD北大核心
影响因子:1.112
ISSN:1003-7217
年,卷(期):2024.45(2)
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