统计与决策2024，Vol.40Issue(1)：142-147,6.DOI:10.13546/j.cnki.tjyjc.2024.01.025
数字金融与企业ESG表现:效应、机制与"漂绿"检验
Digital Finance and Enterprise ESG Performance:Effects,Mechanisms and"Greenwash"Test
摘要
Abstract
This paper utilizes the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2021 to examine the relationship between digital finance and enterprise ESG performance from four aspects:effect,transmission mechanism,mod-erating effect and economic consequences.The findings are as follows:(1)Digital finance development significantly enhances en-terprise ESG performance.(2)Under the constraint of reasonable and effective financial regulation,digital finance enhances enter-prise ESG performance more obviously.(3)Digital finance enhances enterprise ESG performance through four channels:improving environmental compliance,alleviating financing constraints,improving information asymmetry and reducing principal-agent.(4)Digital finance plays a stronger role in driving enterprise ESG performance in state-owned enterprises,heavily polluted enterpris-es,highly competitive market environments,and institutional investors'shareholdings.(5)Enterprise ESG performance can inhib-it greenhouse gas emissions,and there is no"greenwash"phenomenon in enterprise ESG in China.关键词
数字金融/企业ESG表现/金融监管/融资约束/ESG"漂绿"Key words
digital finance/enterprise ESG performance/financial regulation/financing constraints/ESG"greenwash"分类
管理科学引用本文复制引用
温亚东,陈艳..数字金融与企业ESG表现:效应、机制与"漂绿"检验[J].统计与决策,2024,40(1):142-147,6.基金项目
教育部人文社会科学基金资助项目(23YJA630014) （23YJA630014）
安徽省哲学社会科学规划项目(AHSKY2021D14) （AHSKY2021D14）
安徽省高校人文社会科学研究项目(SK2021A0232) （SK2021A0232）
