当代经济管理2024,Vol.46Issue(6):1-11,11.DOI:10.13253/j.cnki.ddjjgl.2024.06.001
ESG发展对企业新质生产力影响的研究
Research on the Impact of ESG Development on New Quality Productive Forces of Enterprises
摘要
Abstract
This article is based on financial statement data of listed companies from 2015 to 2022,and empirically studies the impact of ESG develop-ment on new quality productive forces of enterprises.The results show that ESG development has a significant promoting effect on the level of new quali-ty productive forces of enterprises.Mechanism research shows that ESG development can improve the relationship between enterprises and stakeholders,reduce intermediate and debt financing costs,increase institutional shareholding ratios,and promote the improvement of new quality productive forces levels of enterprises.The results of heterogeneity analysis show that the development of ESG has a more significant impact on promoting the level of new quality productive forces in non-state-owned enterprises,small and micro enterprises,and entity enterprises.The research results provide useful empiri-cal evidence for promoting the development of enterprise ESG,accelerating the formation of new quality productive forces,and promoting high-quality development of enterprises.关键词
ESG/新质生产力/利益相关者/熵值法Key words
ESG/new quality productive forces/stake holders/entropy method分类
管理科学引用本文复制引用
宋佳,张金昌,潘艺..ESG发展对企业新质生产力影响的研究[J].当代经济管理,2024,46(6):1-11,11.基金项目
中国社会科学院重大创新工程"中国制造业企业全要素生产率研究"(2101000100020086). (2101000100020086)