重庆理工大学学报2025，Vol.39Issue(12)：66-81,16.DOI:10.3969/j.issn.1674-8425(s).2025.06.007
环境保护税能否提升企业ESG表现?
Can the environmental protection tax enhance corporate ESG performance?
摘要
Abstract
Environmental,Social and Governance(ESG)is a key indicator to measure the sustainable development ability of enterprises.As the main tax in the green tax system,environmental protection tax provides a new pathway to improve the ESG performance of enterprises.By using panel data from A-share listed companies from 2015 to 2021,a difference-in-differences model is constructed to analyze the effect of the environmental protection tax on corporate ESG performance.The findings are as follows.First,the implementation of the environmental protection tax can significantly improve corporate ESG performance.This effect is more pronounced in regions with increased tax rate standards,companies with strong political connections,high analyst attention,and high corporate information transparency.Secondly,mechanism analysis reveals that enhancing corporate green innovation capabilities and alleviating managerial myopia are crucial channels through which the environmental protection tax promotes the corporate ESG performance.Thirdly,further analysis shows that the environmental protection tax effectively curbs corporate"greenwashing"and"brownwashing"behaviors.The research conclusions provide practical implications for the perfection of the environmental protection tax system and the enhancement of corporate sustainable development capabilities.Based on the above observations,it is recommended to further improve the environmental protection tax system,incentivize green innovation through tax incentives,implement differentiated taxation methods to influence management decisions,and promote institutional reforms for ESG information disclosure.关键词
环境保护税/ESG/可持续发展/绿色创新/管理层短视主义/漂绿/漂棕Key words
environmental protection tax/ESG/sustainable development/green innovation/managerial myopia/greenwashing/brownwashing分类
管理科学引用本文复制引用
杨喆,李珂昕,薛文晧..环境保护税能否提升企业ESG表现?[J].重庆理工大学学报,2025,39(12):66-81,16.基金项目
国家社会科学基金项目"企业行为视角下环境保护税的地区异质性效应评估与优化设计研究"(21CJY011) （21CJY011）
