企业ESG表现对技术创新的影响
The Impact of Enterprise ESG Performance on Technological Innovation
DOI: 10.12677/mm.2024.144078, PDF, 下载: 261  浏览: 286 
作者: 蒋嘉威：广东财经大学金融学院，广东 广州
关键词: 企业ESG责任；企业技术创新；企业数字化转型；Enterprise ESG Responsibility； Enterprise Technological Innovation； Enterprise Digital Transformation
摘要: 在我国致力于实现“碳达峰、碳中和”目标的背景下，企业能否通过提升环境、社会、治理表现(Environment, Social and Governance, ESG)来提高创新绩效，对推动经济和环境的双赢发展具有重要意义。文章基于2009~2021年我国A股上市公司样本，实证考察了企业ESG表现对技术创新的影响机制。研究结果表明：企业的ESG表现与创新呈现显著的正向关系。影响机制分析表明，企业数字化转型能够正向调节企业ESG责任表现对技术创新的影响。并对企业规模大小、是否属于重污染行业以及企业产权性质进行了异质性分析。
Abstract: In the context of China’s commitment to achieving the goals of “carbon peak and carbon neutrality”, whether enterprises can improve their innovation performance by enhancing environmental, social, and governance performance (ESG) is of great significance to promote win-win development of the economy and environment. Based on a sample of A-share listed companies in China from 2009 to 2021, the article empirically examines the impact mechanism of ESG performance on technological innovation. The research results indicate that there is a significant positive relationship between the ESG performance of enterprises and innovation. The analysis of the impact mechanism shows that digital transformation of enterprises can positively regulate the impact of ESG responsibility performance on technological innovation. And a heterogeneity analysis is conducted on the size of the enterprise, whether it belongs to a heavily polluting industry, and the nature of enterprise property rights.
文章引用：蒋嘉威. 企业ESG表现对技术创新的影响[J]. 现代管理, 2024, 14(4): 657-667. https://doi.org/10.12677/mm.2024.144078

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