摘要
在“双碳”新格局下,践行ESG(环境、社会和治理三个英文单词的首字母缩写)理念,把握绿色低碳发展先机,是企业应当承担的社会使命。选取2012—2022年沪深A股上市企业数据为样本,实证检验了ESG表现对企业绿色创新产生的影响。结果表明:良好的ESG表现会推动企业进行绿色创新。进一步的研究发现,商业信用在ESG表现与绿色创新之间起到了一定程度的中介作用。媒体关注度在ESG表现与绿色创新之间具有正向调节作用。经过一系列内生性与稳健性检验,上述结论依然成立。从商业信用的角度,检验了企业ESG表现对企业绿色创新的影响机制。
Under the new paradigm of"dual carbon"goals,implementing the ESG concept and seizing the opportunities for green and low-carbon development is a social mission that enterprises should undertake.This paper selects data from listed companies on the Shanghai and Shenzhen A-share markets from 2012 to 2022 as a sample to empirically test the impact of ESG performance on corporate green innovation.The results indicate that good ESG performance promotes corporate green innovation.Further research reveals that business credit plays a certain mediating role between ESG performance and green innovation,and additionally,media attention has a positive moderating effect between ESG performance and green innovation.A series of endogeneity and robustness tests confirm the above conclusions.The study deepens the theoretical understanding of the internal drivers of corporate green development,enriches the research on the relationship between ESG and green innovation in line with the latest trends in corporate orientation,and examines the impact mechanism of corporate ESG performance on green innovation from the perspective of business credit.By introducing media attention as a moderating variable,the research provides theoretical reference and guidance for promoting corporate green innovation and improving corporate ESG performance.
作者
强群莉
余昕楠
QIANG Qunli;YU Xinnan(School of Economics and Management,Anhui University of Architecture,HeFei 230000,China)
出处
《河南工业大学学报（社会科学版）》
2024年第5期70-78,88,共10页
Journal of Henan University of Technology:Social Science Edition
基金
安徽省建筑经济与房地产管理研究中心、安徽省房地产与住房公积金研究院开放课题(2023FDC03)
安徽省科研编制计划重点项目(2023AH050159)。
关键词
ESG
绿色创新
商业信用
媒体关注
esg
green innovation
business credit
media attention
