ESG表现对中国高新技术企业品牌资产价值的影响研究——基于技术创新的调节作用  

Study on the Impact of ESG Performance on the Brand Equity Value of Chinese High-Tech Enterprises:Based on the Regulatory Effect of Technological Innovation

作　　者：卢丹 LU Dan(Sichuan Technology and Business University,Meishan 620000,China)

机构地区：[1]四川工商学院,四川眉山620000

出　　处：《商业观察》2024年第16期57-60,64,共5页BUSINESS OBSERVATION

摘　　要：随着全球可持续发展议题的兴起,企业社会责任(CSR),以及环境、社会及治理(ESG)标准已成为衡量企业综合表现的关键指标。高新技术企业作为我国经济增长的推动力量,其ESG的优良表现不仅可以提升企业的社会形象,还能增强消费者和投资者的信任,进而提升品牌价值。高新技术企业的技术创新作为企业持续成长和竞争力的核心,可以有效调节ESG表现与品牌价值的关系。因此,文章基于技术创新的调节作用,探讨ESG表现对我国高新技术企业品牌资产价值的影响,以期为企业管理者提供理论参考。With the rise of the global sustainable development issue,corporate social responsibility(CSR)and environmental,social,and governance(ESG)standards have become key indicators for measuring comprehensive performance of enterprises.As a driving force for China's economic growth,high-tech enterprises can enhance their social image and the trust of consumers and investors through the excellent performance of ESG,thereby enhancing their brand values.As the core of sustained growth and competitiveness,the technological innovation of high-tech enterprises can effectively regulate the relationship between ESG performance and brand values.Therefore,based on the regulatory effect of technological innovation,this article explores the impact of ESG performance on the brand equity value of high-tech enterprises in China to provide a theoretical reference for enterprise managers.

关 键 词：ESG表现 高新技术企业 品牌资产价值 技术创新 调节作用 

分 类 号：F276.44[经济管理—企业管理]