政府环境注意力对企业绿色转型的影响研究——基于A股煤炭上市企业的实证分析
Research on the influence of government environmental attention on enterprises green transformation:Based on the empirical analysis of a-share coal listed enterprises
郭俐娇 1高瑞龙1
作者信息
- 1. 西安建筑科技大学公共管理学院,陕西西安 710055
- 折叠
摘要
以2011-2022年沪深A股煤炭上市企业为样本,实证分析了政府环境注意力对煤炭企业绿色转型的影响,并进一步将企业社会责任和融资约束纳入研究范围,探究其对政府环境注意力与企业绿色转型两者关系的影响.研究结果表明,政府环境注意力对煤炭企业的绿色转型具有正向促进作用.进一步研究发现:企业社会责任会促进政府环境注意力与煤炭企业绿色转型之间的正相关关系;而融资约束会抑制这两者之间的正相关关系;政府环境注意力对企业绿色转型的正向促进作用在年轻企业、大规模企业以及东部地区的企业中更加明显.上述结论丰富了政府环境注意力对企业绿色转型的影响研究,为煤炭企业积极履行社会责任,实现企业绿色转型提供了新的思路与管理启示.
Abstract
Taking the a-share coal listed companies in Shanghai and Shenzhen from 2011 to 2022 as a sample,we empirically analyse the impact of government environmental attention on the green transformation of coal enterprises,and further incorporate corporate social responsibility and financing constraints into the scope of the study to explore their impacts on the relationship between the government's environmental attention and the green transformation of enterprises.The results of the study show that government environmental attention has a positive facilitating effect on the green transformation of coal enterprises.Further research finds that:corporate social responsibility promotes the positive relationship between government environmental attention and green transformation of coal enterprises;financing constraints inhibit the positive relationship between government environmental attention and green transformation of coal enterprises;and the positive promotion effect of government environmental attention on the green transformation of enterprises is more obvious in young enterprises,large-scale enterprises,and enterprises in the eastern region.The above findings enrich the research on government environmental attention on enterprise green transformation,and provide new ideas and management insights for coal enterprises to actively fulfil their social responsibility and achieve enterprise green transformation.
关键词
政府环境注意力/绿色转型/企业社会责任/融资约束/煤炭上市企业Key words
government environmental attention/green transition/corporate social responsibility/financing constraints/coal listed companies引用本文复制引用
出版年
2024
NETL
NSTL
万方数据