ESG表现对企业绿色技术创新的影响及作用机制研究  

Research on the Impact and Mechanism of ESG Performance on Corporate Green Technology Innovation

作　　者：刘兰[1,2] 陈太平 韩淼 LIU Lan;CHEN Taiping;HAN Miao(School of Business,Jianghan University,Wuhan Hubei 430056,China;Manufacturing Industry Development Research Center Around Wuhan Urban Clusters,Wuhan Hubei 430056,China)

机构地区：[1]江汉大学商学院,湖北武汉430056 [2]武汉城市圈制造业发展研究中心,湖北武汉430056

出　　处：《金融理论与教学》2025年第2期1-10,共10页Financial Theory and Teaching

基　　金：江汉大学武汉城市圈制造业发展研究中心主任基金项目;江汉大学“城市圈经济与产业集成管理”学科群资助项目。

摘　　要：实现可持续发展和“双碳”目标离不开企业绿色转型,ESG表现能够为企业绿色技术创新和绿色转型提供强大动力支持。以2013年—2022年中国A股上市公司数据为样本,系统探讨了企业ESG表现对企业绿色技术创新的影响。研究发现,良好的ESG表现能扩大市场需求、缓解融资约束和增加高技能劳动力占比,显著提升企业绿色技术创新的数量与质量。在非重污染行业、环境规制较弱的地区和竞争程度较高的行业,ESG表现能更好地促进企业绿色技术创新。未来应引导企业加强ESG理念,将绿色发展理念贯穿到企业日常的生产经营和管理决策中,因地制宜推进环境规制政策,充分发挥ESG表现对企业绿色技术创新的支持作用。Achieving sustainable development and the“dual carbon”goals is inseparable from corporate green transition,and ESG performance can provide strong impetus for corporate green technology innovation and green transition.Using data from China’s A-share listed companies from 2013 to 2022 as a sample,this paper systematically explores the impact of corporate ESG performance on corporate green technology innovation.The study finds that good ESG performance can expand market demand,alleviate financing constraints and increase the proportion of highly skilled labor force,thereby promoting the quantity and quality of corporate green technology innovation.In non-heavily polluting industries,regions with weaker environmental regulations,and industries with higher level of competition,ESG performance can better promote corporate green technology innovation.In the future,enterprises should be guided to strengthen the ESG ideas,integrate the ideas of green development into the daily production,operation and management decisions of enterprises,promote environmental regulation policies according to local conditions,and give full play to the supportive role of ESG performance in the green technology innovation of enterprises.

关 键 词：ESG表现 绿色技术创新 非常规高技能劳动力 

分 类 号：F832[经济管理—金融学]