As a non-financial performance rating standard,ESG is of great significance to the high-quality development of enterprises.In this paper,Shanghai and Shenzhen A-share listed companies from 2017 to 2022 are selected as research samples to empirically analyze the relationship between ESG information disclosure,internal control level and high-quality development of enterprises.The empirical results show that both ESG information disclosure and internal control level significantly promote the high-quality development of enterprises,and the internal control level plays an intermediary role in this process.This paper provides reference to strengthen the understanding of ESG information disclosure,encourage enterprises to improve the relevant system of corporate governance,and promote the high-quality development of enterprises.
关键词
ESG信息披露/全要素生产率/内部控制水平/高质量发展
Key words
ESG information disclosure/total factor productivity/internal control level/high-quality development
维普
万方数据