绩效反对企业ESG绩效的影响:环境战略的调解作用
1Department of Business Administration, Ningde Normal University, Ningde, China.
PloS one
|March 7, 2024
概括
企业绩效反对企业ESG绩效产生积极影响. 环境战略作为一个关键机制,特别是当绩效预期缺口发生时,影响ESG结果.
科学领域:
- 企业社会责任和环境,社会和治理 (ESG) 绩效
- 行为金融和企业战略
- 组织管理和绩效测量
背景情况:
- 了解企业环境,社会和治理 (ESG) 绩效的驱动因素对于可持续的商业实践至关重要.
- 业绩反,包括与预期相对的余和赤字,可以显著影响管理决策和企业业绩.
- 环境战略作为绩效反和ESG绩效之间的关系中介因素的作用需要进一步研究.
研究的目的:
- 检查绩效反 (余和赤字) 对企业ESG绩效的直接影响.
- 调查环境战略在企业绩效反和企业ESG绩效之间的关系中的调解作用.
主要方法:
- 利用上海和深证券交易所上市的3679家公司的数据 (2009-2021年).
- 衡量了企业环境战略的强度.
- 采用固定效应模型来测试研究假设.
主要成果:
- 企业绩效反表明对企业ESG绩效产生积极影响.
- 环境战略在很大程度上调解了绩效反和ESG绩效之间的关系.
- 业绩预期余对ESG业绩产生负面影响,而业绩预期赤字对ESG业绩产生积极影响,而环境战略在后者中发挥着关键作用.
结论:
- 调查结果为企业建立科学环境管理系统和加强监督提供了一个框架.
- 该研究强调了考虑绩效反细微差别和环境战略在推动ESG绩效方面的重要性.
- 通过将绩效反理论与环境策略相结合,为文献做出贡献,以解释企业的ESG绩效动态.
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