科学与管理2025，Vol.45Issue(5)：84-92,9.DOI:10.3969/j.issn.1003-8256.2025.05.011
政府数据开放对企业ESG表现的影响研究
Research on the Impact of Government Data Openness on Corporate ESG Performance
摘要
Abstract
Government data openness policy is an important strategic measure for high-quality development of enterprises.However,does government data openness have a significant impact on the ESG performance of enterprises?This article constructs a multi time point double difference model based on the pilot policy of government data openness,and systematically examines the impact of government data openness policies on corporate ESG performance.The results indicate that government data openness significantly improves corporate ESG performance.Mechanism analysis found that government data openness improves corporate ESG performance by enhancing financial strength,promoting technological progress,and accelerating digital transformation;Heterogeneity analysis shows that the policy has a more significant impact on enterprises belonging to non high tech industries,labor-intensive industries,central and western regions,and state-owned enterprises.The research conclusion provides empirical basis and policy inspiration for promoting high-quality development of enterprises through the in-depth implementation of government data openness policies.关键词
政府数据开放/企业ESG表现/高质量发展Key words
government data openness/corporate ESG performance/high quality development分类
资源环境引用本文复制引用
唐玉兰,孔剑飞..政府数据开放对企业ESG表现的影响研究[J].科学与管理,2025,45(5):84-92,9.基金项目
2024年湖南省社会科学成果评审委员会一般课题(XSP25YBC396) （XSP25YBC396）
2023年湖南省自然科学基金面上项目(2023JJ30218) （2023JJ30218）
