企业的ESG评级和企业绿色创新活动的短板效应
Fuxian Zhu1, Xiaoli Xu1, Jiachang Sun2
1Department of Economics and Management, Xinjiang University, Urumqi, Xinjiang, China.
PloS one
|March 19, 2024
概括
环境,社会和治理 (ESG) 评级差异影响企业的绿色创新,由于短板效应,数量增加但质量下降. 改善信息披露和数字化转型可以减轻这种影响.
科学领域:
- 环境经济学环境经济学
- 企业的社会责任 企业的社会责任
- 创新管理 创新管理
背景情况:
- 环境,社会和治理 (ESG) 评级对企业业绩越来越重要.
- 了解ESG评级分歧对企业行为的影响对于可持续发展至关重要.
研究的目的:
- 调查ESG评级分歧对中国企业绿色创新行为的影响.
- 探索影响这种关系的机制和调节因素.
主要方法:
- 使用了来自中国公司的面板数据 (2009-2022) 的高阶固定效应模型.
- 进行了强度测试,机制分析和异质性分析.
主要成果:
- 对ESG评级的差异增加了绿色创新的数量,但降低了绿色创新的质量 (短板效应).
- 外部压力和内部战略调整道都调解了影响.
- 管理者的私利加剧了不对称性,而政府的质量减轻了它.
结论:
- 对于绿色创新的数量和质量,ESG评级差异具有双重影响.
- 异质性分析显示,大规模的,不严重污染的企业,以及环境法规严格的地区都有缓解措施.
- 改善信息披露和数字化转型可以减轻ESG评级分歧的短板效应.
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