沈阳大学学报（社会科学版）2024，Vol.26Issue(2)：31-39,69,10.
ESG表现对商业银行盈利能力的影响
Impact of ESG Performance on Profitability of Commercial Banks
摘要
Abstract
Based on the quarterly data of 37 listed commercial banks in China from 2012 to 2021,factor analysis was used to construct commercial bank profitability indicators,the impact of ESG performance on commercial banks'profitability was empirically examined by using the basic regression model,and the path of ESG performance affecting the profitability of commercial banks was explored by constructing a mediation effect model.The results showed that good ESG performance could improve the profitability of commercial banks by reducing their risks.Through heterogeneity analysis,it was found that good ESG performance could significantly improve profitability by reducing the risk of urban commercial banks.关键词
ESG表现/银行盈利能力/银行风险/"双碳"目标/可持续发展Key words
ESG performance/bank profitability/banking risk/"dual carbon"targets/sustainable development分类
管理科学引用本文复制引用
陈燕玲,邓良钰..ESG表现对商业银行盈利能力的影响[J].沈阳大学学报（社会科学版）,2024,26(2):31-39,69,10.基金项目
安徽省哲学社会科学规划项目(AHSKY2022D046). （AHSKY2022D046）
