ESG信息披露影响企业高质量发展的机理及实证研究——基于电力企业的实证检验  

The Mechanism And Empirical Study on the Impact of ESG Information Disclosure on High Quality Development of Enterprises--Empirical Verification Based on Power Enterprises

作　　者：韩宇 Han Yu(Huadian Power International Corporation LimitedShiliquan Power Plant,Zaozhuang Shandong 277101)

机构地区：[1]华电国际电力股份有限公司十里泉发电厂,山东枣庄277101

出　　处：《对外经贸》2025年第4期105-109,共5页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：选取2015—2022年期间A股电力行业上市公司作为研究样本,实证分析环境、社会和治理(ESG)信息披露对电力企业发展的影响,并进一步分析ESG披露驱动高质量发展的内在机理,研究结果表明ESG披露可以促进电力企业高质量发展,建议企业提高对ESG披露的重视程度,持续完善ESG绩效评价体系,提升企业的ESG信息披露质量。Select the listed company listed on the A-share power industry from 2015 to 2022 as a research sample to empirical analysis of the impact of environmental,social and governance information disclosure on the development of power companies,and further analyze the inherent mechanism of ESG disclosure of high-quality development.It shows that ESG disclosure can promote the high-quality development of power companies.It is recommended that enterprises increase their attention to ESG disclosure,continue to improve the ESG performance evaluation system,and enhance the quality of ESG information disclosure of enterprises.

关 键 词：ESG信息披露 高质量发展 电力企业 总资产收益率 净资产收益率 

分 类 号：F275[经济管理—企业管理]