首页|金融行业ESG表现对企业价值的影响研究

金融行业ESG表现对企业价值的影响研究

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随着ESG这一全新理念成为关于环境、社会以及公司治理在企业中如何实现可持续发展的重要指标,金融行业的ESG(环境、社会和治理)表现已成为投资者评估和选择投资标的的重要指标.文章选取62家A股金融行业上市公司,基于2016-2022年的ESG数据,通过实证分析探究ESG表现与企业价值之间的关系,运用回归分析模型研究ESG表现对企业价值的作用.研究结果表明,金融行业上市企业ESG表现对其企业价值具有积极影响,且对国有企业的影响更加显著.金融行业上市企业应重视ESG各指标的提升,积极提升自身的ESG表现,提升企业价值.
Research on the Impact of ESG Performance in the Financial Industry on Corporate Value
As the new concept of ESG has become an important indicator of how the environment,society and corporate governance can achieve sustainable development in enterprises,the ESG(environment,society and governance)performance of the financial industry has become an important index for investors to evaluate and select investments.This study selects 62 A-share listed companies in the financial industry,based on ESG data from 2016 to 2022,explores the relationship between ESG performance and corporate value through empirical analysis,and uses a regression analysis model to study the effect of ESG performance on corporate value.The research results show that the ESG performance of listed companies in the financial industry has a positive impact on their corporate value,and the impact on state-owned enterprises is more significant.Listed companies in the financial industry should pay attention to the improvement of ESG indicators,actively improve their ESG performance,and enhance corporate value.

ESG performancefinancial industrycorporate valuecorrelation analysis

张晨旭、魏锋

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广西科技大学经济与管理学院,广西柳州 545000

ESG表现 金融行业 企业价值 相关性分析

广西科技大学研究生教育创新计划项目

GKYC202341

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(20)