企业的环境,社会和治理绩效和绿色转型战略:提高技术效率或扩大技术边界
1Business School, Shanxi Datong University, 037009, Datong, China.
PloS one
|March 14, 2024
概括
通过提高技术效率,环境,社会和治理 (ESG) 的表现显著提高了绿色总因子生产率 (绿色TFP). 这项研究强调了ESG.
科学领域:
- 环境经济学环境经济学
- 企业的可持续性 企业的可持续发展
- 绿色创新是绿色的创新
背景情况:
- 越来越多地关注"双碳"目标,需要了解绿色创新的驱动因素.
- 关于环境,社会和治理 (ESG) 绩效影响绿色总因子生产率 (绿色TFP) 的具体机制的研究有限.
研究的目的:
- 调查ESG绩效对绿色TFP,绿色技术效率和绿色技术进步的影响.
- 阐明ESG对绿色TFP影响的调解机制.
主要方法:
- 在中国上海和深证券市场上市的A股上市公司 (2011-2021) 的实证分析.
- 检查ESG绩效指标及其与绿色TFP指标的相关性.
主要成果:
- 在良好的ESG绩效和改进的绿色TFP之间发现了积极和显著的关系.
- 在环境风险较低的行业以及在成长和成熟阶段的企业中,ESG的积极影响更为明显.
- 通过提高绿色技术效率,ESG表现主要提高绿色TFP,而不是通过扩大绿色技术边界.
结论:
- 实施ESG概念对于加强企业绿色TFP和促进可持续发展至关重要.
- 调查结果支持"心理账户"的路径,强调效率增长而不是边界扩张.
- 建议包括加强政府监管和专业监督,以促进微层可持续创新.
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