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企业ESG表现、高质量发展与融资约束

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随着"双碳"目标的提出,对企业可持续发展要求日趋增强,企业ESG表现从环境、社会、治理三方面综合衡量企业发展能力.以2012-2022年A股中上市高新技术行业为研究对象,探寻其高质量发展与ESG表现之间关系.研究结果表明,企业高质量发展与ESG之间存在正向相关关系,且融资约束起着负向调节作用.
Corporate ESG Performance,High-Quality Development and Financing Constraints
With the introduction of the"dual-carbon"goal,the requirements for sustainable development of enterprises are increasing,and the ESG performance of enterprises is a comprehensive measure of their development capability from the three aspects of environment,society and governance.This paper takes A-share listed high-tech industries from 2012 to 2022 as the research object to explore the relationship between their high-quality development and ESG performance.The empirical test shows that there is a positive correlation between high-quality development and ESG,and financing constraints play a negative moderating role.

high-quality developmentESG performancefinancing constraint

弓晗香、郭收库

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陕西理工大学经济管理与法学学院,陕西 汉中 723000

高质量发展 ESG表现 融资约束

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(6)
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