西安石油大学学报（社会科学版）2024，Vol.33Issue(1)：38-46,9.
ESG表现对制造业企业绿色低碳转型的影响研究
Research on the Impact of ESG Performance on Green and Low-carbon Transformation of Manufacturing Enterprises
摘要
Abstract
Selecting Shanghai and Shenzhen A-share listed manufacturing companies from 2012 to 2020 as samples,this paper explores whether high ESG performance of enterprises can promote their green and low-carbon transformation.The results show that the high ESG performance of enterprises promotes their green and low-carbon transformation;The high ESG performance of enterprises significantly alleviates their finan-cing constraints and increases government environmental protection subsidies,thus accelerating the green and low-carbon transformation of enterprises.The higher the management salary of the enterprise,the stronger the promotion effect of ESG performance on the green and low-carbon transformation of the enterprise.The degree of enterprise digitalization plays a positive role in the promotion of ESG performance on the output of enterprise green achievements.关键词
ESG表现/绿色低碳转型/融资约束/政府补助/管理层薪酬Key words
ESG performance/green and low-carbon transformation/financing constraints/government subsidies/management compensation分类
管理科学引用本文复制引用
郑蕊,王婧暄..ESG表现对制造业企业绿色低碳转型的影响研究[J].西安石油大学学报（社会科学版）,2024,33(1):38-46,9.基金项目
陕西省教育厅青年创新团队科研计划项目(23JP126). （23JP126）
