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绿色创新、内控质量与制造业企业可持续发展绩效探析

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选沪深A股制造业企业2018-2022年数据为研究样本,实证分析了绿色创新和内部控制质量对企业的可持续发展绩效的影响.研究发现,企业进行绿色创新和实施高质量内部控制,均能显著促进企业可持续发展绩效的提升.内部控制能够正向调节绿色创新与企业可持续发展绩效之间的关系,尤其在非国有企业中,表现得更加显著.研究结果可为制造业企业在绿色转型、生态文明建设和履行社会责任等方面提供重要参考,推动制造业可持续发展.
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

吴申梅

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陕西理工大学,陕西 汉中 723000

绿色创新 内部控制质量 可持续发展绩效

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(2)
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