首页|放松卖空管制与企业"ESG表现":研究综述

放松卖空管制与企业"ESG表现":研究综述

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近年来,ESG在全球范围内得到广泛关注,越来越多的投资者将企业"ESG表现"纳入投资决策,相关政策法规也要求企业披露ESG报告.卖空机制作为一种外部治理机制,可以通过影响企业的行为选择,进而影响企业的"ESG表现".基于此,文章通过梳理相关文献,从中国资本市场放松卖空管制这一角度出发,探究放松卖空管制对企业ESG表现的作用机制和影响效果,有助于政策制定者全面地了解放松卖空管制的积极效果,同时也为促进企业履行社会责任提供了新思路.
Deregulation of Short Selling and"ESG Performance"of Enterprises:A Review of Research
In recent years,ESG has gained widespread attention globally,more and more investors have included the ESG performance of enterprises into their investment decisions,and relevant policies and regulations require the enterprises to disclose the ESG reports.As an external governance mechanism,short selling mechanism can influence the behavioral choices of enterprises,and then affect the ESG performance of enterprises.Based on this,the paper investigates the mechanism and effect of short selling deregulation on enterprises'ESG performance from the perspective of deregulation of short selling in China's capital market by combing the relevant literature,which helps policy makers understand the positive effect of deregulation of short selling in a comprehensive manner,and at the same time provides a new way of thinking for enterprises to promote the fulfillment of their social responsibility.

short selling mechanismESG performanceenterprise governanceinformation transmission

林旭琦、陈佳欣

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新疆财经大学 会计学院,新疆乌鲁木齐 830012

卖空机制 ESG表现 企业治理 信息传递

国家自然科学基金

72162031

2024

山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
年,卷(期):2024.41(2)
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