数字经济、ESG表现与企业高质量发展  

Digital Economy,ESG Performance and High-quality Development of Enterprises

作　　者：朱紫嫣 吴克平 汪宜香 严爱玲 ZHU Ziyan;WU Keping;WANG Yixiang;YAN Ailing(Faculty of Business Administration,Chaohu University,Chaohu 238024,China;Faculty of Economics and Law,Chaohu University,Chaohu 238024,China)

机构地区：[1]巢湖学院工商管理学院,安徽巢湖238024 [2]巢湖学院经济与法学学院,安徽巢湖238024

出　　处：《荆楚理工学院学报》2024年第6期62-73,共12页Journal of Jingchu University of Technology

基　　金：安徽省高校人文社科项目(SK2021A0604);巢湖学院学科建设质量提升工程项目(XWZ202304);安徽省社会科学创新发展研究课题(2022CX054);安徽省高等学校科学研究项目(2022AH051704)。

摘　　要：在我国大力倡导高质量发展和可持续发展的大背景下,如何敦促企业把握数字经济发展红利、承担社会责任、缓解环境压力、践行ESG发展理念具有重要意义。以2017—2021沪深A股上市公司的面板数据为样本,实证检验了数字经济对企业高质量发展的影响机制,并探究了ESG表现在其中的调节作用,研究发现,数字经济能显著提高企业的全要素生产率,ESG表现可以正向调节数字经济对企业高质量发展的影响。核心假设通过一系列稳健性检验后依然成立。异质性检验结果显示,数字经济对企业高质量发展的提升作用,在产权性质为国有、市场化高、非高新技术以及重污染的企业组表现得更加显著。研究结论拓展了数字经济驱动机制的研究,为“双碳”背景下数字经济促进企业高质量发展提供了实证支持和启示。Under the background of China vigorous advocacy of high-quality development and sustainable development,it is of great significance to urge companies to seize the dividends of digital economic development,assume social responsibilities,alleviate environmental pressure,and practice ESG development concepts.This article uses the panel data of Shanghai and Shenzhen A-share listed companies in the five years from 2017 to 2021 as a sample to empirically test the impact mechanism of the digital economy on the high-quality development of enterprises,and explore the moderating role of ESG realization in it.Research has found that the digital economy can significantly improve the total factor productivity of enterprises,and ESG performance can positively regulate the impact of the digital economy on the high-quality development of enterprises.The core assumptions still hold after a series of robustness tests.The heterogeneity test results show that the digital economy's effect on improving the high-quality development of enterprises is more significant in the group of enterprises with state-owned property rights,high marketization,non-high-tech,and heavy pollution.The research conclusions expand the research on the driving mechanism of the digital economy and provide empirical support and inspiration for the digital economy to promote the high-quality development of enterprises under the“double carbon”background.

关 键 词：数字经济 ESG表现 高质量发展 作用机制 

分 类 号：F275.5[经济管理—企业管理]