科学与管理2025，Vol.45Issue(2)：70-77,8.DOI:10.3969/j.issn.1003-8256.2025.02.009
需求规模与企业ESG责任履行
The Scale of Demand and the Fulfillment of Corporate ESG Responsibilities:An Analysis of the Moderating Effect Based on the"Two-Way Mixed Reform"
摘要
Abstract
In the context of the prevalence of ESG concepts,resources are a necessary condition for shaping corporate ESG behavior,and the resource accumulation effect brought about by the expansion of demand scale provides an opportunity for them to fulfill their ESG responsibilities.Based on the data of China's A-share listed companies from 2009 to 2021,this paper examines the actual impact and mechanism of demand scale on the fulfillment of corporate ESG responsibilities.The results show that the scale of demand significantly improves the degree of ESG responsibility fulfillment of enterprises,and this positive impact is more significant in the sample of companies in competitive industries,growth and maturity than those in monopoly industries and in recession.The mechanism test finds that the scale of demand plays a role in the performance of ESG responsibilities by promoting the accumulation of redundant resources and the improvement of technical resources.Further analysis shows that the"two-way mixed reform"can enhance the promotion effect of demand scale on the performance of corporate ESG responsibilities.This study provides a new perspective for constructing a promotion mechanism for the fulfillment of corporate ESG responsibilities,and also provides a new idea for a comprehensive understanding of the scale of demand to promote the high-quality development of listed companies.关键词
需求规模/"双向混改"/ESG/责任履行Key words
scale of demand/"two-way mixed reform"/ESG/fulfillment of responsibilities分类
经济学引用本文复制引用
马红,田敏敏..需求规模与企业ESG责任履行[J].科学与管理,2025,45(2):70-77,8.基金项目
山东省自然科学基金项目(ZR2022MG013) （ZR2022MG013）
