公司一级的碳风险感知和ESG绩效
Borui Guo1, Zhiming Yang2,3
1School of Economics and Management, University of Science and Technology Beijing, Beijing, 100083, China.
Environmental science and pollution research international
|January 17, 2024
概括
认为碳风险较高的公司往往具有更好的环境,社会和治理 (ESG) 绩效. 分析师的报道和媒体的关注放大了这种积极的联系,指导了更好的企业可持续发展实践.
科学领域:
- 经济学 经济学 经济学
- 环境科学 环境科学
- 企业管理 企业管理
背景情况:
- 关于企业碳风险感知与环境,社会和治理 (ESG) 绩效之间的联系的研究有限.
- 了解这种关系对于促进可持续经济和企业责任至关重要.
研究的目的:
- 调查企业一级碳风险感知对ESG绩效的影响.
- 探索分析师报道和媒体关注的调节作用.
- 确定碳风险感知影响ESG组件 (E,S和G) 的机制.
主要方法:
- 从2011年到2020年,对中国A股上市公司的实证分析.
- 回归分析以确定碳风险感知与ESG评分之间的关系.
- 调节分析,以评估分析师报道和媒体关注的影响.
主要成果:
- 在一家公司对碳风险的看法与其ESG绩效之间发现了显著的积极关系.
- 分析师的报道和媒体的关注被认为是重要的调节因素,加强了积极的关系.
- 碳风险感知通过不同的道对环境 (E),社会 (S) 和治理 (G) 评分产生积极影响.
结论:
- 对碳风险的提高意识推动了企业ESG绩效的改善.
- 外部监测机制,如分析师的报道和媒体的关注,提高了对ESG碳风险感知的有效性.
- 该研究为促进ESG实践和企业可持续性提供了有价值的见解.
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