ESG表现对商业银行盈利能力的影响
Impact of ESG Performance on Profitability of Commercial Banks
陈燕玲 1邓良钰1
作者信息
- 1. 安徽大学 经济学院,安徽合肥 230601
- 折叠
摘要
基于2012-2021年我国37家上市商业银行的季度数据,使用因子分析法构建了商业银行盈利能力指标,利用基本回归模型实证检验了 ESG表现对商业银行盈利能力的影响,并通过构建中介效应模型探索了 ESG表现影响商业银行盈利能力的路径.结果表明:良好的ESG表现可以通过降低商业银行的风险来提高其盈利能力.又通过异质性分析发现,良好的ESG表现能明显通过降低城市商业银行风险来提高盈利能力.
Abstract
Based on the quarterly data of 37 listed commercial banks in China from 2012 to 2021,factor analysis was used to construct commercial bank profitability indicators,the impact of ESG performance on commercial banks'profitability was empirically examined by using the basic regression model,and the path of ESG performance affecting the profitability of commercial banks was explored by constructing a mediation effect model.The results showed that good ESG performance could improve the profitability of commercial banks by reducing their risks.Through heterogeneity analysis,it was found that good ESG performance could significantly improve profitability by reducing the risk of urban commercial banks.
关键词
ESG表现/银行盈利能力/银行风险/"双碳"目标/可持续发展Key words
ESG performance/bank profitability/banking risk/"dual carbon"targets/sustainable development引用本文复制引用
基金项目
安徽省哲学社会科学规划项目(AHSKY2022D046)
出版年
2024
国家科技期刊平台
NSTL
万方数据