首页|社会责任信息披露能否提升企业绿色全要素生产率?

社会责任信息披露能否提升企业绿色全要素生产率?

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绿色发展背景下,如何有效提升企业绿色全要素生产率是决定中国经济能否实现高质量发展的关键.以2012-2019年沪深A股上市的工业企业为样本,以企业社会责任信息披露为切入点,探究其对绿色全要素生产率的影响.结果发现,社会责任信息披露水平越高,越有助于绿色全要素生产率的提升,并且社会责任信息披露主要通过资源集聚效应(聚集资金与人力资源)与效率改善效应(提高管理效率与资本配置效率)两条路径对绿色全要素生产率产生促进作用.异质性分析结果表明,当企业属于自愿披露与重污染行业、企业信息环境较好、产权性质为国有企业、所处行业市场竞争程度较为激烈时,社会责任信息披露对绿色全要素生产率的影响更明显.研究丰富社会责任信息披露与绿色全要素生产率的相关理论,并为政策制定者完善社会责任信息披露制度、促进企业绿色健康可持续发展提供决策依据.
Can Social Responsibility Information Disclosure Improve Green Total Factor Productivity of Enterprises?
In the context of green development,effectively enhancing enterprises'green total factor productivity is crucial for achieving high-quality development in China's economy.Using industrial enterprises listed on the Shanghai and Shenzhen A-shares between 2012 and 2019 as samples,this study investigates the impact of corporate social responsibility information disclosure on green total factor productivity.The findings indicate that higher levels of social responsibility information disclosure enhance green total factor productivity,primarily through resource agglomeration(pooling funds and human resources)and efficiency improvement(boosting management and capital allocation effi-ciency).Heterogeneity analysis reveals that the impact of social responsibility information disclosure on green total factor productivity is more pronounced for enterprises engaging in voluntary disclosure,operating in heavily polluted industries,possessing a favorable information environment,being state-owned,and facing intense market competition.This study aims to deepen the understanding of how social respon-sibility information disclosure influences green total factor productivity and offers insights for policymakers to refine disclosure systems and foster sustainable,green growth in enterprises.

social responsibility information disclosuregreen total factor productivityresources agglomeration effectefficiency improve-ment effecthigh-quality developmentgreen development

张志红、王露露、宋艺

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山东财经大学会计学院,山东济南 250014

浪潮集团有限公司,山东济南 250101

社会责任信息披露 绿色全要素生产率 资源集聚效应 效率改善效应 高质量发展 绿色发展

教育部人文社科项目山东高速集团课题山东省重点研发计划(软科学项目)

22YJA630118SDGS-YJYKJ-2021-112023RZB01004

2024

审计与经济研究
南京审计学院

审计与经济研究

CSSCICHSSCD北大核心
影响因子：4.643
ISSN：1004-4833
年,卷(期)：2024.39(4)
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