环境保护税对企业ESG责任履行的影响:绿色创新抑或资源配置
The Impact of Environmental Protection Tax on Corporate ESG Responsibility Fulfillment:Green Innovation or Resource Allocation
吴勋 1李东倡 2黄千禧1
作者信息
- 1. 西安石油大学 经济管理学院,西安 710065
- 2. 西安交通大学 经济与金融学院,西安 710061
- 折叠
摘要
环境保护税有效规制环境污染实现绿色发展,ESG责任履行理念与绿色发展高度契合.本文选取2018-2022 年中国A股上市公司作为研究样本,采用双向固定效应模型实证检验环境保护税对企业ESG责任履行的影响,研究发现:环境保护税与ESG责任履行呈"U"型关系,达到一定标准后随着环境保护税征收力度加强ESG履行情况不断改善;环境保护税对于绿色技术创新、管理绿色创新以及优化资源配置三条路径产生先抑制后促进的U型作用,绿色创新效应与资源配置效应共同促进ESG表现;在市场竞争程度越低、企业声誉得分越高、政商关系越亲清的环境中实现环境保护税对于ESG的促进作用需要更高的政策强度,然而一旦进入拐点,对于ESG绩效的提升正向影响更显著.
Abstract
Environmental protection tax effectively regulates environmental pollution to achieve green development,and the ESG responsibility fulfillment concept is highly consistent with green development.Selecting Chinese A-share listed companies from 2018 to 2022 as research samples,a two-way fixed effects model was used to empirically test the impact of environmental protection tax on corporate ESG responsibility fulfillment.The study found that:there is a"U"shaped relationship between environmental protection tax and ESG responsibility fulfillment,and after reaching a certain stand-ard,the ESG fulfillment of enterprises continues to improve with the strengthening of environmental protection tax collec-tion;The environmental protection tax has a U-shaped effect on the three paths of green technology innovation,manage-ment of green innovation,and optimization of resource allocation,with a first inhibitory and then promoting effect.The dual effects of green innovation and resource allocation promote ESG performance;The less intense the market competi-tion,the higher the reputation score of the enterprise,and the more friendly the political business relationship,the inhib-itory effect of environmental protection tax on ESG promotion.However,once entering a turning point,the positive im-pact on the improvement of ESG performance of the enterprise is more significant.
关键词
环境保护税/绿色创新/资源配置/ESG责任履行Key words
environmental protection tax/green innovation/resource allocation/ESG responsibility fulfillment引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据