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Green R & D investment, ESG reporting, and corporate green innovation performance
Fawad Rauf1, Wang Wanqiu1, Khwaja Naveed2
1College of Economics and Management, Beijing University of Technology, Beijing, China.
Plos One
|March 28, 2024
Summary
Environmental, Social, and Governance (ESG) reporting positively influences the link between green R&D spending and corporate Green Innovation Performance (GIP). This supports businesses in developing sustainable environmental strategies.
Area of Science:
- Business and Management
- Environmental Science
- Economics
Background:
- Conflicting evidence exists regarding the relationship between green R&D expenditure and corporate Green Innovation Performance (GIP).
- The moderating role of Environmental, Social, and Governance (ESG) reporting in this relationship remains underexplored.
- Understanding this dynamic is crucial for corporate sustainability and environmental strategy development.
Purpose of the Study:
- To investigate the moderating impact of ESG reporting on the relationship between green R&D expenditure and corporate GIP.
- To provide empirical evidence on how ESG reporting influences the effectiveness of green R&D investments.
- To offer insights for policymakers and business leaders on fostering green innovation.
Main Methods:
- Utilized a dataset of 3,846 firm-year observations from Chinese A-share listed firms (2016-2022).
- Data sourced from CSMAR and Bloomberg databases.
- Employed multiple regression analyses with fixed effects to assess the relationship, measuring GIP by the number of green patents.
Main Results:
- ESG reporting demonstrates a significant positive moderating effect on the relationship between green R&D expenditure and corporate GIP.
- ESG reporting acts as a crucial supportive mechanism, translating green R&D inputs into tangible green outputs.
- Green signals from ESG reporting enhance the impact of green R&D on innovation performance.
Conclusions:
- ESG reporting is vital for amplifying the positive effects of green R&D investments on corporate Green Innovation Performance.
- The findings suggest that ESG reporting can compensate for potential inefficiencies in green R&D expenditure.
- This research provides valuable guidance for developing effective environmental strategies and promoting business sustainability, particularly in emerging economies.
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