银行ESG表现对盈利能力的影响  

Impact of Bank ESG Performance on Profitability

作　　者：赵海华 程静[1] 陈姗姗 ZHAO Haihua;CHENG Jing;CHEN Shanshan(School of Economics,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《沈阳大学学报(社会科学版)》2025年第1期52-63,共12页Journal of Shenyang University:Social Science

基　　金：安徽省高校科研计划重点项目(2023AH050042)。

摘　　要：基于2011—2022年中国37家商业银行的面板数据,使用双向固定效应对银行ESG表现与盈利能力的关系进行研究,结果表明:银行ESG表现对整体盈利能力具有正向促进作用;ESG分项回归结果显示,相较于环境保护,社会责任与公司治理对银行盈利能力的促进作用体现得更加明显;通过异质性分析发现,银行ESG表现对盈利能力的提升作用在非国有银行及大规模银行中体现得更明显;通过机制检验发现,银行ESG表现通过改善业务收入结构来提高盈利能力,并且数字化转型在银行ESG表现影响盈利能力的过程中起到正向调节作用。基于结论提出了加强环保措施、履行社会责任与完善公司治理体系等建议,为促进银行盈利能力提供经验证据。Based on the panel data of 37 commercial banks in China from 2011 to 2022,the relationship between banks ESG performance and profitability was studied by using the two-way fixed effects.The results show that banks ESG performance has a positive promoting effect on overall profitability.The results of ESG sub-item regression indicate that compared with environmental protection,social responsibility and corporate governance have a more obvious promoting effect on banks profitability.Through heterogeneity analysis,it is found that the role of banks ESG performance in enhancing profitability is more obvious in non-state-owned banks and large-scale banks.Through mechanism testing,it is found that banks ESG performance promotes profitability by improving the business income structure,and digital transformation plays a positive regulatory role in the process of banks ESG performance affecting profitability.Based on the conclusions,suggestions such as strengthening environmental protection measures,fulfilling social responsibilities and improving the corporate governance system were put forward to provide empirical evidence for promoting banks profitability.

关 键 词：ESG表现 盈利能力 收入结构 数字化转型 可持续发展 

分 类 号：F832[经济管理—金融学]