ESG影响企业绩效机制研究--基于企业融资决策视角

Research on the Mechanism of ESG Influencing Corporate Performance--From the Perspective of Corporate Financing Decision

企业如何基于可持续发展导向提升企业绩效成为学界关注的焦点议题。在我国新时期碳达峰、碳中和目标背景下,更多企业寻求更可持续发展的道路,ESG能够有效评价企业可持续发展水平,但是如何基于ESG提升企业绩效为企业带来竞争价值的内在机理依然缺乏研究。本文采用实证研究方法考察企业ESG表现在企业融资决策的中介作用下,对企业绩效的影响效应。

How to improve enterprise performance based on sustainable development orientation has become the focus of academic attention.Under the background of carbon peak and carbon neutralization in the new period of China,more enterprises seek the path of more sustainable development.ESG can effectively evaluate the level of sustainable development of enterprises.However,the internal mechanism of how to improve enterprise performance to bring competitive value to enterprises based on ESG is still lacking.This paper uses the empirical research method to investigate the influence of ESG performance on corporate performance under the mediating effect of corporate financing decisions.