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智慧城市试点政策对企业环境社会治理(ESG)表现的影响机制

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以企业环境社会治理(ESG)表现视角,运用多时点双重差分的固定效应模型,通过2010-2021年A股上市企业数据研究探讨智慧城市试点政策对企业ESG表现的影响及作用机制,同时运用平行趋势检验、安慰剂检验、PSM-DID检验等一系列方法对结论进行检验.研究发现智慧城市试点政策对企业ESG表现起到显著的促进作用;智慧城市试点政策通过提高企业绿色技术创新和缓解企业融资约束两条路径加强企业ESG表现;智慧城市试点政策背景下,在导入期、成熟期、非国有企业、非重污染企业的样本中,企业ESG表现提升更为显著.建议以智慧城市的推进为契机,帮助企业将ESG理念融入企业战略、促进市场投资者更好地理解ESG和加快政府完善ESG体系的步伐.
The Impact Mechanism of Smart City Pilot Policies on Enterprise ESG Performance
From the perspective of enterprise ESG performance,this paper uses a multi-time point difference-in-difference fixed effects model to explore the impact and mechanism of smart city pilot policies on enterprise ESG performance through data research on A-share listed companies from 2010 to 2021.At the same time,a series of methods such as parallel trend test,placebo test,and PSM-DID test are used to consolidate the conclusions.The study found that smart city pilot policies have significantly promoted enterprise ESG performance;smart city pilot policies enhance enterprise ESG performance through two paths:improving enterprise green technology innovation and easing enterprise financing constraints;under the background of smart city pilot policies,in the samples of introduction period,mature period,non-state-owned enterprises and non-heavy polluting enterprises,the improvement of enterprise ESG performance is more significant.The research conclusion takes the promotion of smart cities as an opportunity to help enterprises integrate ESG concepts into their corporate strategies,promote better understanding of ESG by market investors,and accelerate the pace of government improvement of the ESG system.

ESG performancesmart city pilot policymulti-period difference in differencegreen technology innovationfinancing constraints

刘会洪、张哲源

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湖南工业大学经济与贸易学院,湖南株洲 412007

环境社会治理(ESG)表现 智慧城市试点政策 多期双重差分 绿色技术创新 融资约束

教育部人文社会科学研究青年基金湖南省社会科学成果评审委员会项目湖南省教育厅科学研究重点项目

18YJC790095XSP22YBZ09922A0407

2024

10.3969/j.issn.1000-7695.2024.3.003

科技管理研究
广东省科学学与科技管理研究会

科技管理研究

CSTPCDCHSSCD
影响因子：0.779
ISSN：1000-7695
年,卷(期)：2024.44(3)
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