ESG表现对企业绿色技术创新的影响  

The Impact of ESG Performance on Corporate Green Technology Innovation

作　　者：简妍 JIAN Yan(Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《哈尔滨学院学报》2025年第3期52-57,共6页Journal of Harbin University

摘　　要：文章基于“双碳”视角,研究企业ESG表现与绿色转型的关系。以2009-2020年沪深A股上市公司为样本,通过实证方法研究企业ESG表现对绿色技术创新的影响。研究表明,较好的ESG表现能够显著促进企业的绿色创新;政府补贴在此过程中起到了正向的调节作用,并且企业ESG表现促进企业的绿色创新在国有企业中表现更好。这些研究结果对推动我国企业绿色创新、完善上市企业社会责任披露制度有重要的参考价值。这些发现不仅对资产评估专业人员进行企业估值提供了科学依据,而且对引导投资者进行理性投资也具有指导意义。This article studies the relationship between corporate ESG performance and green transformation from the perspective of“dual carbon”.Using A share listed companies in Shanghai and Shenzhen from 2009 to 2020 as samples,it empirically examines the impact of corporate ESG performance on green technology innovation.The research indicates that better ESG performance can significantly promote corporate green innovation;government subsidies play a positive moderating role in this process,and the effect of ESG performance on green innovation is more pronounced in state owned enterprises.These findings provide important references for promoting green innovation among Chinese enterprises and improving the social responsibility disclosure system for listed companies.They not only offer a scientific basis for asset valuation professionals in evaluating companies but also serve as guidance for investors making rational investments.

关 键 词：ESG评分 企业绿色创新 绿色专利 双碳 

分 类 号：F273.1[经济管理—企业管理]