辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(3)：183-189,7.DOI:10.11955/j.issn.1008-391X.20250304
企业ESG表现、独立董事与投资水平
Corporate ESG performance,independent directors and investment level
摘要
Abstract
Regarding the relationship between companies'ESG performance,independent directors,and investment levels,this study employs empirical analysis.Using Chinese A-share listed companies from 2004 to 2021 as the research sample,it examines the relationship between ESG performance and investment levels while exploring how independent directors moderate the effect of ESG performance on investment.The findings reveal a significant positive correlation between ESG performance and investment levels.Specifically,independent directors with overseas educational backgrounds moderate this relationship,as do female independent directors.These conclusions thus provide a reference for enhancing corporate ESG performance,boosting enterprise vitality,and achieving quality and efficiency improvement.关键词
企业ESG表现/投资水平/独立董事/企业活力/提质增效Key words
corporate ESG performance/investment level/independent directors/corporate vitality/quality and efficiency improvement分类
经济学引用本文复制引用
石越,王小林..企业ESG表现、独立董事与投资水平[J].辽宁工程技术大学学报（社会科学版）,2025,27(3):183-189,7.基金项目
国家社会科学基金重大项目(19ZDA051) （19ZDA051）
