环境规制、政府补助与企业ESG表现
Environmental Regulation,Government Subsidies,and Enterprise ESG Performance
陆梦园 1李中源2
作者信息
- 1. 浙江工业大学经济学院 杭州 310014
- 2. 温州大学商学院 温州 325000
- 折叠
摘要
在稳步实施可持续发展的大背景下,有必要分析我国政府采用的监管手段与补贴政策是否以及如何推动了企业对环境、社会和治理因素(ESG)的履行.基于2009-2021 年上市企业数据,实证分析了环境规制对ESG表现的影响,研究发现:①区域环境规制显著促进了企业ESG表现;②政府科技补助以及环保补助正向强化了环境规制对企业ESG表现的促进作用;③企业国有背景、所属行业以及区域的市场化竞争程度对环境规制与ESG表现的关系具有异质性影响.
Abstract
In the context of steadily implementing sustainable development,it is necessary to analyze whether and how the regulatory measures and subsidy policies adopted by the Chinese government have promoted the fulfillment of environmental,social,and governance factors(ESG)by enterprises.Based on data from listed companies from 2009 to 2021,an empirical analysis was conducted on the impact of environmental regulations on ESG perform-ance.The study found that:(1)regional environmental regulations significantly promote ESG performance of enter-prises;(2)Government technology subsidies and environmental protection subsidies have positively strengthened the promoting effect of environmental regulations on the ESG performance of enterprises;(3)The degree of marketization competition in the state-owned background,industry,and region of enterprises has heterogeneous effects on the rela-tionship between environmental regulation and ESG performance.
关键词
环境规制/ESG表现/政府科技补助/政府环保补助Key words
Environmental Regulations/ESG Performance/Government Technology Subsidies/Government En-vironmental Subsidies引用本文复制引用
基金项目
国家社会科学基金项目(20BJY189)
浙江省哲学社会科学规划课题(21NDJC319YBM)
出版年
2024
NETL
NSTL
万方数据