计算机与数字工程2024,Vol.52Issue(5):1331-1335,5.DOI:10.3969/j.issn.1672-9722.2024.05.012
基于ESG表现对上市公司绿色转型的影响研究
Research on the Impact of ESG Performance on Green Transformation of Listed Companies
王璐1
作者信息
- 1. 上海理工大学管理学院 上海 200093
- 折叠
摘要
Abstract
ESG rating is the three value-based assessment factors of environment,society and governance.ESG rating can pro-mote the improvement of enterprise performance.Based on the data of 76,651 listed companies from 2008 to 2021,this paper takes the green patent application data of listed companies as an indicator of the degree of green transformation of enterprises,and estab-lishes a mathematical model to investigate the impact of ESG performance on the green transformation of enterprises.The research re-sults show that the green transformation degree of enterprises with better ESG performance is deeper,and the enterprises will have more green patents.At the same time,through the mechanism analysis,it is concluded that ESG performance will increase the R&D investment and government subsidies of listed companies to further promote the green transformation of enterprises.关键词
ESG表现/企业绿色转型/企业绿色专利/作用机制Key words
ESG performance/green transformation of enterprises/green patents for enterprises/mechanism分类
资源环境引用本文复制引用
王璐..基于ESG表现对上市公司绿色转型的影响研究[J].计算机与数字工程,2024,52(5):1331-1335,5.