新质生产力如何赋能企业ESG履责？——基于绿色创新与数字化转型的中介效应检验

How Does New Quality Productive Forces Empower Corporate ESG Performance?—A Mediation Analysis of Green Innovation and Digital Transformation

摘要: 在“双碳”目标与高质量发展双重驱动下，新质生产力能否以及如何赋能企业ESG履责，是学界与实务界关注的重要议题。本文基于2015~2025年我国A股上市公司相关数据，构建“新质生产力–数字化转型/绿色创新–企业ESG表现”的理论分析框架，系统检验新质生产力对企业ESG表现的影响效应及传导机制。研究发现：新质生产力显著提升了企业ESG表现；数字化转型与绿色创新在其中均发挥部分中介作用，即新质生产力不仅直接促进ESG表现，还通过驱动数字化转型与绿色创新产生间接赋能效应。研究为政府精准施策培育新质生产力、推动企业数字化与绿色化协同转型提供了实证依据与决策参考。

Abstract: Against the dual drivers of the “Dual Carbon” goals and high-quality development, whether and how new quality productive forces empower corporate ESG performance has emerged as a critical issue for both academia and industry. Using data from Chinese A-share listed companies from 2015 to 2025, this study constructs a theoretical framework of “New Quality Productive Forces—Digital Transformation/Green Innovation—Corporate ESG Performance” to systematically examine the impact and transmission mechanisms of new quality productive forces on ESG performance. The findings reveal that new quality productive forces significantly enhance corporate ESG performance. Both digital transformation and green innovation play partial mediating roles; specifically, new quality productive forces not only directly improve ESG performance but also exert indirect empowering effects by driving digital transformation and green innovation. This research provides empirical evidence and decision-making references for governments to formulate targeted policies for cultivating new quality productive forces and promoting the synergistic transformation of digitalization and greening in enterprises.