财经理论与实践2024，Vol.45Issue(2)：128-135,8.DOI:10.16339/j.cnki.hdxbcjb.2024.02.016
企业ESG表现对企业韧性的影响研究
Research on the Impact of Enterprise ESG Performance on Enterprise Resilience
摘要
Abstract
Based on the data of A-share listed companies from 2009 to 2022,A multiple linear regression model is constructed to empirically test the impact of ESG performance on enterprise resilience and its mechanism.The results indicate that the enterprise's ESG performance has a significant positive impact on enterprise resilience.The better the ESG performance is,the stron-ger the enterprise resilience is,and this positive effect is more significant in the main polluted in-dustry trades and enterprises located in the eastern regions;Good ESG performance primarily en-hances enterprise resilience through two channels:alleviating financial constraints and improving innovation efficiency.Therefore,enterprises should strive to enhance their ESG performance,while government departments and regulators should guide and encourage enterprises to strength-en their ESG construction.Stakeholders should play a supervisory role to strengthen enterprise resilience and contribute to the high-quality development of the enterprise.关键词
ESG表现/企业韧性/融资约束/创新效率Key words
ESG performance/enterprise resilience/financial constraints/innovation efficiency分类
管理科学引用本文复制引用
陈银娥,李春燕,谭欢,汪亚楠..企业ESG表现对企业韧性的影响研究[J].财经理论与实践,2024,45(2):128-135,8.基金项目
国家社会科学基金重点项目(21AJL007) （21AJL007）
国家资助博士后研究人员计划(GZC20231969) （GZC20231969）
