企业环境责任对企业绩效的影响研究——以绿色技术创新为中介变量

Study on the Impact of Corporate Environmental Responsibility on Corporate Performance——With Green Technology Innovation as a Mediating Variable

党的二十大报告提出,推动经济社会发展绿色化、低碳化是实现高质量发展的关键环节。从可持续发展的角度来看,以过度消耗资源、污染环境为代价来换取经济的快速发展是不可取的,因此,在新的转型发展时期,必须高度重视和妥善处理经济增长与环境保护的关系。为探讨企业履行环境责任企业财务和环境绩效的影响,本文基于利益相关者理论,以绿色技术创新为中介变量,构建企业环境责任影响企业绩效的理论模型,对284份企业数据样本进行了层次分析和Bootstrap检验实证分析。结果表明,企业环境责任对企业财务、环境绩效有显著正向影响,绿色技术创新在企业环境责任与企业绩效之间起部分中介作用。因此,建议企业要进一步履行好环境责任,加快绿色转型,促使绿色发展为企业带来环境效益的同时也促进经济效益的提升。

The report of the 20th Party Congress proposed that promoting green and low-carbon economic and social development is key to high-quality development.From the perspective of sustainable development,it is undesirable to exchange rapid economic development with excessive consumption of resources and pollution of the environment;therefore,the relationship between the two must be highly valued and properly handled in the new period of transformation.In this paper,a theoretical model is constructed to examine the impact of corporate environmental responsibility on corporate performance based on stakeholder theory,with green technological innovation as the mediating variable.Next,a hierarchical analysis and a Bootstrap empirical analysis are carried out on 284 corporate data samples.The results suggest that the former exerts a significant positive impact on the latter,and green technological innovation plays a mediating role.Therefore,it is suggested that enterprises should better fulfill their environmental responsibility,accelerate green transformation and boost green development to bring environmental benefits as well as economic benefits.