探讨气候政策不确定性影响下的管理者短视与企业ESG表现
Exploring the Impact of Climate Policy Uncertainty on Managerial Myopia and Corporate ESG Performance
摘要: 文章基于领导特质理论与信息不对称理论，以2011~2022年中国A股上市公司数据为样本展开实证研究。结果显示，管理者短视会降低企业ESG表现。此外，文章深入剖析了内部控制质量在其中的作用机制，并探讨了气候政策不确定性对企业ESG表现的调节效应。具体而言，管理者短视通过降低内部控制质量对企业ESG表现产生负面影响，而气候政策不确定性则能够缓解管理者短视，进而减轻其对企业ESG表现的不利影响。文章将气候政策不确定性与管理者短视及企业的ESG表现结合起来，拓展了企业ESG表现相关研究的同时也丰富了气候政策不确定性的研究。
Abstract: Based on the traits theories leadership and information asymmetry theory, this study takes the data of Chinese A-share listed companies from 2011 to 2022 as the sample for empirical research. The findings show that managerial myopia reduces ESG performance. In addition, this research analyzes the role of internal control quality and examines the moderating effect of climate policy uncertainty on corporate ESG performance. Specifically, managerial myopia negatively affects corporate ESG performance by reducing the quality of internal controls, while climate policy uncertainty mitigates managerial myopia, thereby reducing its negative impact on corporate ESG performance. By combining climate policy uncertainty with managerial myopia and corporate ESG performance, this study expands the research on corporate ESG performance and enriches the research on climate policy uncertainty.
文章引用：方婷婷. 探讨气候政策不确定性影响下的管理者短视与企业ESG表现[J]. 社会科学前沿, 2025, 14(8): 673-688. https://doi.org/10.12677/ass.2025.148763

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