环境保护税政策对企业可持续发展的影响研究

Research on the Impact of Environmental Protection Tax Policy on the Sustainable Development of Enterprises

文章以2015—2020年沪深A股上市公司为样本,实证检验环境保护税政策对企业可持续发展的影响作用。研究发现:环境保护税政策的实施显著促进了企业可持续发展;进一步研究表明,环境保护税政策对企业可持续发展的促进作用在国有企业与大型规模企业中显著存在,而在非国有企业与中小企业中并不显著。丰富了有关环境保护税政策与企业可持续发展的研究,对企业加强ESG表现和实现高质量发展也具有一定的启示意义。

Taking A-share listed companies in Shanghai and Shenzhen from 2015 to 2020 as a sample,the paper empirically tests the impact of environmental protection tax policy on the sustainable development of enterprises.It is found that the implementation of environmental protection tax policy significantly promotes the sustainable development of enterprises.Further research shows that the promotion effect of environmental protection tax policy on the sustainable development in enterprises is significant in state-owned enterprises and large-scale enterprises,but not in non-state enterprises and small and medium-sized enterprises.It enriches the research on environmental protection tax policy and sustainable development of enterprises,which also has certain enlightenment significance for enterprises to strengthen ESG performance and achieve high-quality development.