双碳目标背景下ESG评级对企业价值的影响——基于信息传输、软件和信息技术服务业公司的实证研究  

The Impact of ESG Ratings on Corporate Value Under the Dual Carbon Goals——An Empirical Study Based on Information Transmission,Software,and Information Technology Services Industries

作　　者：蔡文柳 CAI Wenliu(School of Digital Finance,Guangzhou Huashang College,511300,Guangzhou,Guangdong,China)

机构地区：[1]广州华商学院数字金融学院,广东广州511300

出　　处：《特区经济》2025年第2期56-59,共4页Special Zone Economy

基　　金：广州华商学院学校青年项目(2023HSQX037)。

摘　　要：在“双碳”目标背景下,本文研究了ESG(环境、社会与治理)评级对信息传输、软件和信息技术服务业公司企业价值的影响。通过对2020年至2022年上市公司数据进行实证分析发现,优良的ESG表现能够显著提升企业的财务绩效,进而提高企业价值。稳健性检验进一步证明了该结论在不同模型下的一致性。研究表明,企业提升ESG表现不仅有助于增强其市场竞争力和可持续发展能力,还在企业价值创造中发挥了关键作用。Under the context of the“Dual Carbon”goals,this study investigates the impact of ESG(Environ⁃mental,Social,and Governance)ratings on the corporate value of companies in the information transmission,software,and information technology services sectors.Empirical analysis based on data from publicly listed companies from 2020 to 2022 shows that superior ESG performance can significantly enhance financial performance,thereby increasing corporate value.Robustness tests further confirm the consistency of this conclusion across different models.The study demonstrates that improving ESG performance not only helps en⁃hance market competitiveness and sustainable development capabilities but also plays a crucial role in cor⁃porate value creation.

关 键 词：双碳目标 ESG评级 企业价值 信息传输 软件和信息技术服务业 

分 类 号：F832.5[经济管理—金融学]