研发投入对企业ESG评级的影响研究

Research on the Impact of R&D Investment on ESG Rating of Enterprises

杨博怡¹

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作者信息

1. 天津工业大学经济与管理学院,天津 300000
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摘要

文章以2020-2022中国A股上市公司作为研究样本,参考华证系统对公司ESG评级的结果,探究加大研发投入是否会对企业ESG评级产生影响以及效果.研究表明,研发投入的加大有利于提升企业ESG评级,该结果经过稳健性检验后依旧成立.研究有助于相关利益人员清晰了解企业ESG评级构成和作用,还能够帮助企业增强对ESG概念的理解,促进我国ESG行业的发展.

Abstract

This paper takes China's A-share listed companies from 2020 to 2022 as research samples,and refers to the results of ESG rating of companies by China Securities System.It explores whether increasing R&D investment will have an impact on ESG rating of enterprises.The research shows that the increase of R&D investment is conducive to improving the ESG rating of enterprises,and this result is still valid after the robustness test.Research can help relevant stakeholders to clearly understand the composition and role of enterprise ESG rating,and can also help enterprises to enhance their understanding of the concept of ESG and promote the development of China's ESG industry.

关键词

ESG评级/研发投入/创新

Key words

ESG rating/research and development investment/innovation

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出版年

2024

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