ESG表现对制造业企业绿色低碳转型的影响研究
Research on the Impact of ESG Performance on Green and Low-carbon Transformation of Manufacturing Enterprises
郑蕊 1王婧暄1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
选取我国2012-2020年沪深A股制造业上市公司为样本,探究企业高ESG表现能否促进其绿色低碳转型.研究表明,企业高ESG表现促进其绿色低碳转型;企业高ESG表现显著缓解其融资约束、增加政府环保补助,从而加速企业绿色低碳转型;企业管理层薪酬越高,ESG表现对企业绿色低碳转型的促进作用越强;企业数字化程度在ESG表现促进企业绿色成果产出中起正向调节作用.
Abstract
Selecting Shanghai and Shenzhen A-share listed manufacturing companies from 2012 to 2020 as samples,this paper explores whether high ESG performance of enterprises can promote their green and low-carbon transformation.The results show that the high ESG performance of enterprises promotes their green and low-carbon transformation;The high ESG performance of enterprises significantly alleviates their finan-cing constraints and increases government environmental protection subsidies,thus accelerating the green and low-carbon transformation of enterprises.The higher the management salary of the enterprise,the stronger the promotion effect of ESG performance on the green and low-carbon transformation of the enterprise.The degree of enterprise digitalization plays a positive role in the promotion of ESG performance on the output of enterprise green achievements.
关键词
ESG表现/绿色低碳转型/融资约束/政府补助/管理层薪酬Key words
ESG performance/green and low-carbon transformation/financing constraints/government subsidies/management compensation引用本文复制引用
基金项目
陕西省教育厅青年创新团队科研计划项目(23JP126)
出版年
2024
国家科技期刊平台
NSTL
维普
万方数据