辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(2)：144-149,6.DOI:10.11955/j.issn.1008-391X.20250209
高耗能企业ESG表现对内部控制质量的影响
Impact of ESG performance on internal control quality in high energy consuming enterprises
摘要
Abstract
Regarding the impact of ESG performance on internal control quality in high energy consuming enterprises,this study takes A-share listed companies in China's high energy consuming industry from 2013 to 2022 as research samples and uses empirical analysis methods to analyze the influence of ESG performance on internal control quality.Research shows that ESG performance is significantly positively correlated with internal control quality,Compared to non-state-owned enterprises,the impact of ESG performance on internal control is more significant in state-owned enterprises.The research conclusion provides reference for further improving the ESG performance of enterprises,improving the quality of internal control quality of euterprises.关键词
高耗能企业/ESG表现/内部控制质量/内部监督体系/风险评估Key words
high energy consuming enterprises/ESG performance/internal control quality/internal supervision system/risk assessment分类
经济学引用本文复制引用
赵硕嫱,陈帅霖..高耗能企业ESG表现对内部控制质量的影响[J].辽宁工程技术大学学报（社会科学版）,2025,27(2):144-149,6.基金项目
葫芦岛市哲学社会科学研究课题(HLDSKY2023045) （HLDSKY2023045）
