碳中和背景下ESG表现对煤炭企业高质量发展的影响研究

Study on the in fluence over the High-quality development of Chinese listed coal euterprises by ESG performance against the background of Carbon Neutrality

为检验ESG表现对煤炭上市公司高质量发展的影响,基于A股煤炭上市公司数据,建立模型进行实证分析。分析结果表明:ESG表现对于煤炭上市公司高质量发展具有积极影响,ESG表现可以通过降低债务融资成本促进煤炭企业高质量发展,ESG表现能够加大技术研发投入,为煤炭企业的高质量发展提供推动力。因此,中国煤炭上市企业应该重视并且提升其ESG表现,促进公司高质量发展,助力完成碳中和目标。

In order to test the influence of ESG performance on the high-quality development of coal listed companies,based on the data of shanghai stock market and Shenzhen stock market coal listed companies,models are established for empirical analysis.The results show that ESG performance has a positive impact on the high-quality development of coal listed companies,ESG performance can promote high-quality development of coal enterprises by reducing debt financing costs and ESG performance can promote high-quality development of coal enterprises by increasing investment in technology research and development.Therefore,China’s coal listed companies should pay attention to and improve their ESG performance,promote the company’s high-quality development,and help achieve the target of carbon neutrality.