Green Innovation,Internal Control Quality and Sustainable Performance of Manufacturing Firms
Selecting the 2018-2022 data of Shanghai and Shenzhen A-share manufacturing enterprises as the research sample,the impact of green innovation and internal control quality on the sustainable development performance of enterprises is empirically analysed.It is found that both green innovation and the implementation of high-quality internal control by enterprises can significantly contribute to the improvement of enterprises'sustainable development performance.Internal control positively moderates the relationship between green innovation and firms'sustainability performance,especially in non-state-owned enterprises.The results of the study can provide important references for manufacturing enterprises in green transformation,ecological civilisation construction and fulfilling social responsibility.
green innovationinternal control qualitysustainable development performance