年度报告文本的积极基调和企业的绿色创新:来自中国的证据
PloS one
|July 29, 2024
概括
积极的年度报告语气提高了企业绿色创新的数量和质量. 这是通过缓解融资约束和增加外部关注来实现的,最终提高了公司的长期价值.
科学领域:
- 环境,社会和治理 (ESG) 研究
- 企业金融公司财务
- 创新管理 创新管理
背景情况:
- 年报是上市公司的关键沟通工具.
- 企业沟通的语气可以影响利益相关者的看法和企业行为.
- 了解文本语调与有形创新成果之间的联系对于可持续的商业实践至关重要.
研究的目的:
- 调查年度报告文本的积极基调与企业绿色创新之间的关系.
- 探索这种关系运作的潜在机制.
- 检查经济政策不确定性和行业类型的缓和效应.
主要方法:
- 对2010-2022年上市公司年度报告文本语调的分析.
- 计量经济学分析,以确定积极基调和绿色创新指标 (数量和质量) 之间的相关性.
- 机制和异质性分析以确定传输道和上下文因素.
主要成果:
- 年度报告中的积极语气显著提高了企业绿色创新的数量和质量.
- 这种积极的影响是由缓解融资约束和增加外部关注的媒介.
- 这种效应在面临高经济政策不确定性的企业和那些不严重污染的行业中更为明显.
结论:
- 积极的年度报告语气是企业绿色创新的重要推动力.
- 这些发现为利用沟通策略来促进环境创新提供了实证支持.
- 这项研究为年度报告语言学的文献做出了贡献,并为企业的可持续性战略提供了洞察力.
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