“双碳”背景下新型基础设施建设与企业ESG表现

New Infrastructure Construction and Enterprise ESG Performance under the Background of"Dual Carbon"

本文以智慧城市建设作为准自然实验,利用多时点差分模型考察了新型基础设施建设对企业ESG表现的影响。研究表明,智慧城市建设对企业ESG表现提升具有显著的促进作用,且该作用通过促进企业创新与数字化转型实现;异质性分析表明,在国有企业,高新技术行业与非重污染企业,智慧城市建设对企业ESG表现提升的促进作用更明显。本文的研究为我国更好地利用新型基础设施建设,促进企业绿色发展,实现经济效益与绿色效益的提升提供了理论证据。

This article takes the construction of smart cities as a quasi natural experiment and uses a multi time difference model to examine the impact of new infrastructure construction on the ESG performance of enterprises.Research shows that smart city construction has a significant promoting effect on the improvement of enterprise ESG performance,and this activity is achieved by promoting enterprise innovation and digital transformation.Heterogeneity analysis shows that in state-owned enterprises,high-tech industries,and non heavily polluting enterprises,the construction of smart cities has a more significant promoting effect on the improvement of ESG performance of enterprises.The research in this article provides theoretical evidence for China to better utilize new infrastructure construction,promote green development of enterprises,and achieve the improvement of economic and green benefits.