西安石油大学学报（社会科学版）2025，Vol.34Issue(4)：20-36,17.
绿色发展愿景与企业ESG表现
Green Development Vision and ESG Performance of Enterprises
摘要
Abstract
ESG is an important means to promote the economic transformation of enterprises and achieve sustainable development goals.Based on the investor question and answer data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2023 on online interactive platforms,this paper empirically examined the impact and mechanism of green development vision on corporate ESG performance.Research shows that both investors green development vision and enterprises' green development vision can promote the ESG performance of enterprises,and information transparency and green innovation play a mediating role in this process.Further research shows that different question-and-answer structures have different impacts on corporate ESG per-formance.Heterogeneity analysis shows that this effect is more significant in companies listed on the Shanghai Stock Exchange,with better external information environment and large ESG rating divergence.Economic con-sequence tests reveal that the vision of green development can promote high-quality enterprise development by enhancing the ESG performance of enterprises.关键词
绿色发展愿景/信息透明度/绿色创新/ESG表现Key words
vision of green development/information transparency/green innovation/"ESG performance"分类
管理科学引用本文复制引用
董小红,何缘龙..绿色发展愿景与企业ESG表现[J].西安石油大学学报（社会科学版）,2025,34(4):20-36,17.基金项目
国家社会科学基金一般项目"新退市制度驱动企业高质量发展的作用机理和效应研究"(21BJY260) （21BJY260）
安徽省社科项目"安徽乡村振兴战略推进中政策落实跟踪审计的作用机理与实施路径"(AHSKQ2020D02). （AHSKQ2020D02）
