制造业企业ESG表现、绿色创新与企业价值  

ESG performance,green innovation and enterprise value of manufacturing companies

作　　者：唐艺军[1] 刘津歌 TANG Yijun;LIU Jinge(School of Business Administration,Liaoning Technical University,Huludao 125105,China)

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报(社会科学版)》2025年第2期150-155,共6页Journal of Liaoning Technical University(Social Science Edition)

基　　金：中国煤炭教育协会基金项目(2021MXJG116)。

摘　　要：针对制造业企业ESG表现、绿色创新与企业价值之间的关系问题,以2018—2022年制造业企业为研究样本,采用实证研究的方法,分析ESG表现、绿色创新对企业价值的影响,并分析绿色创新的调节作用。研究表明:ESG表现与企业价值显著正相关;绿色创新与企业价值显著正相关;绿色创新在ESG表现与企业价值之间发挥正向调节作用。研究结论为制造业企业提升ESG表现、加大绿色创新力度、提高企业价值提供参考。Regarding the relationship between ESG performance,green innovation,and enterprise value of manufacturing enterprises,this study takes manufacturing enterprises from 2018 to 2022 as research samples,adopts empirical research methods to analyze the impact of ESG performance and green innovation on enterprise value,and analyzes the moderating effect of green innovation.Research shows that ESG performance is significantly positively correlated with enterprise value;Green innovation is significantly positively correlated with enterprise value;Green innovation plays a positive moderating role between ESG performance and enterprise value.The research conclusion provides reference for manufacturing enterprises to improve ESG performance,increase green innovation efforts,and enhance enterprise value.

关 键 词：制造业企业 ESG表现 绿色创新 绿色发展 企业价值 

分 类 号：F275[经济管理—企业管理]