摘要
在双碳政策背景下,企业不能只关注经济效益,需要关注企业的可持续发展,全面提升企业的ESG水平,以契合时代的发展。这篇文章选取2011年至2021年间在中国沪深A股上市的公司作为研究对象,探讨了不同的大股东如何影响其ESG的表现。据研究结果,首先,众多的大股东对公司ESG的表现产生了显著的推动效果。其次,多个大股东的影响力在企业ESG的表现上起到了调控的作用,当管理层的能力提升时,他们对企业ESG的积极影响将会减少。本文结论为提升企业ESG表现水平提供了一定的理论指导和管理启示。
In the context of dual-carbon policy, enterprises should not only pay attention to economic benefits, but also pay attention to the sustainable development of enterprises and comprehensively improve the ESG level of enterprises to meet the development of The Times. In this paper, companies listed on Shanghai and Shenzhen A-shares between 2011 and 2021 are selected as research objects to explore how different major shareholders affect their ESG performance. According to the research results, first of all, many major shareholders have a significant effect on the company’s ESG performance. Secondly, the influence of multiple major shareholders plays a regulating role in the performance of enterprise ESG. When the ability of management improves, their positive impact on enterprise ESG will be reduced. The conclusion of this paper provides some theoretical guidance and management enlightenment for improving the ESG performance level of enterprises.
出处
《电子商务评论》
2024年第2期3222-3231,共10页
E-Commerce Letters
