企业ESG表现、研发投入与出口绩效提升  

ESG Performance,R&D Investment,and Export Performance Improvement of Enterprises

作　　者：安然 陈艺毛 AN Ran;CHEN Yimao(School of Taxation,Jilin University of Finance and Economics,Changchun Jilin 130117)

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《经济纵横》2023年第8期98-106,共9页Economic Review Journal

基　　金：吉林省社科基金项目“创新型省份建设目标下吉林省营商环境效应研究”(编号:2022C35);吉林省教育厅项目“创新型省份建设目标下吉林省产业链创新链融合发展路径研究”(编号:JJKH20230168SK)的成果。

摘　　要：近年来,环境、社会和治理(ESG)的实践与发展受到各方关注。为推动全球可持续发展,企业践行ESG理念可能成为推动我国对外贸易转型升级的重要途径。本文探究了企业ESG表现对出口绩效的影响及作用机制,并利用2011—2020年A股上市公司数据进行检验。结果表明:企业ESG表现与出口绩效呈U型关系,ESG表现的改善在短期内会抑制出口绩效,但长期会促进出口绩效的提升;技术研发是企业加强ESG表现促进出口绩效提升的关键因素;企业环境责任改善与出口绩效正相关,加大研发投入能更好地发挥环境责任改善对出口绩效的推动作用。ESG评价标准倒逼企业改革生产和管理方式来维持国际竞争力,关键在于如何充分发挥技术创新的调节作用,实现企业可持续经营和外贸高质量发展。因此,应重视价值重塑,将ESG理念融入发展战略;重视价值转换,构建ESG绩效管理体系;重视价值提升,发挥科技创新的关键作用。In recent years,importance has been attached to the practices and development of environmental,social,and governance(ESG).The ESG practices of enterprises may become a driving factor for the upgrading of China's foreign trade and promote global sustainable development.This study explored the impact and mechanism of ESG performance on export performance and used the data of companies listed on the Ashare market from 2011 to 2020 for validation.The results showed that the relationship between ESG performance and export performance fitted a U-shaped curve.The improvement of ESG performance would suppress export performance in the short term but improve export performance in the long term.The R&D of technology was a key factor for enterprises to improve ESG performance and export performance.The improvement of enterprises'environmental responsibility was positively correlated with export performance,and increasing R&D investment can leverage the driving effect of environmental responsibility improvement on export performance.ESG criteria forced enterprises to reform production and management methods to maintain international competitiveness.How to give full play to the regulatory role of technological innovation is the key for sustainable business and high-quality foreign trade.Therefore,suggestions were put forward in terms of value reshaping(integrating ESG into development strategies),value conversion(building an ESG performance management system),and value enhancement(giving full play to the key role of technological innovation).

关 键 词：ESG 出口绩效 研发投入 外贸转型升级 

分 类 号：F752.62[经济管理—国际贸易]