With the continuous popularization and promotion of ESG(environmental,social and governance)concept,how to achieve the improvement of financial performance of agricultural enterprises through green technology innovation under this background has become a hot topic of public concern.Therefore,78 agricultural enterprises in China from 2012 to 2021 were selected,and a fixed-effect model was built to evaluate the impact of agricultural companies'performance of ESG responsibilities on their financial performance,as well as the regulatory role of green technology innovation in the relationship between the two.The results show that the performance of ESG responsibilities in agricultural enterprises can improve financial performance.In the relationship between ESG and its financial performance,green technology innovation has played a regulatory effect.
关键词
ESG(环境、社会和治理)责任履行/绿色技术创新/企业财务绩效
Key words
ESG(environmental,social and governance)responsibility fulfillment/green technology innovation/enterprise financial perform-ance
维普
万方数据