Research on the Impact of Esg Level on the Performance of Mineral Industry Enterprises Under the"Dual Carbon"Strategy:Based on Data of A-Share Listed Companies in the Mineral Industry from 2017 to 2021
Since China proposed the"dual carbon"goal in 2020,the mineral industry has undergone transforma-tion and upgrading,and achieving sustainable development is an inevitable choice for enterprises.To explore how environmental protection,social responsibility and the level of corporate governance(ESG)of enterprises affect their performance,this study takes A-share mineral industry listed companies as the sample,selects relevant data from 2017 to 2021,and takes market performance(TobiniQ)and financial performance(EVA)as the dependent variables,ESG level(ESG)as the independent variable,as well as enterprise size(SIZE)and policy release time(POLICY)as moderating variables to conduct an empirical research by fixed effect model.The results show that in mineral enterprises,ESG has a positive impact on TobinQ and EVA,and SIZE and POLICY have a positive moderating effect.Therefore,based on the research conclusions,combined with the challenges faced by the min-eral industry,this study puts forward corresponding suggestions from the perspectives of enterprises,governments,and intermediary institutions,in terms of management,systems,ratings,etc.,to improve enterprise ESG level and accelerate the realization of the"dual carbon"goal.
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