ESG信息披露、绿色创新与企业高质量发展
ESG Information Disclosure,Green Innovation,and High Quality Development of Enterprises
张杰 1张鑫1
作者信息
- 1. 兰州理工大学 经济管理学院,甘肃 兰州 730050
- 折叠
摘要
采用面板数据方法,整理了 2017-2022 年沪深A股制造业上市企业的样本数据,分别研究了环境信息披露、社会信息披露、公司治理信息披露与企业高质量发展之间的联系,以及绿色创新在三者之间的中介作用.实证检验结果显示:环境信息披露、社会信息披露和公司治理信息披露与企业高质量发展间存在较强的正相关性;绿色创新在三者之间具有一定的中介作用.研究结论有助于从绿色创新视角验证ESG信息披露对企业高质量发展的影响,为企业提升高质量发展水平提供理论依据.
Abstract
Using panel data method,sample data of manufacturing listed companies in the Shanghai and Shenzhen A-share markets 2017-2022 were organized to study the relationship between environmen-tal,social,corporate governance information disclosure and high-quality development of enterprises,as well as the mediating effect of green innovation between them.The empirical test results show that there is a strong positive correlation between environmental,social,and corporate governance informa-tion disclosure and high-quality development of enterprises.In addition,green innovation plays a certain intermediary role between them.The research conclusion helps to verify the impact of ESG information disclosure on high-quality development of enterprises from the perspective of green innovation,and pro-vides theoretical basis for enterprises to improve their level of high-quality development.
关键词
ESG信息披露/绿色创新/企业高质量发展Key words
ESG Information Disclosure/Green Innovation/High Quality Development of Enterprises引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据