ESG责任履行、外部治理与工业上市公司高质量发展OACHSSCD

In order to explore the impact of ESG responsibility fulfillment on the high-quality develop-ment of industrial listed companies,and the moderating effect of external governance factors on the rela-tionship between ESG responsibility fulfillment and high-quality development,this paper uses the data of China's A-share industrial listed companies from 2011-2021 as samples to build a multidimen-sional fixed effect model for empirical analysis.It is found that fulfilling ESG responsibilities can pro-mote high-quality development of industrial listed companies,and that corporate governance has the greatest impact.Besides,external governance factors such as analyst attention,media attention,and en-vironmental regulations play a positive moderating role in the relationship between ESG responsibilities fulfilling and high quality development.The results indicate that industrial listed companies should in-crease the fulfillment of ESG responsibilities,while analysts,and media attention can be used to moti-vate industrial listed companies to actively fulfill their ESG responsibilities,and the government and regulatory authorities should improve the laws and regulations related to the fulfillment of to promote ESG responsibility industrial listed companies to achieve high-quality development.