摘要目前,我国正处在经济转轨的重要发展阶段。2020年“双碳”目标的提出体现了我国在积极参与和引领全球绿色低碳发展。在此背景下,上市公司进行绿色治理尤为重要,大力发展ESG(Environmental, Social and Governance;环境、社会和治理),协调企业发展与环境保护势在必行。在经济全球化的影响下,越来越多中国企业开始实施“走出去”战略,在中国香港、纽约、伦敦等证券市场发行股票,实现交叉上市。
7Banerjee S B. Managerial Perceptions of Corporate Environmentalism : Interpretations from Industry and Strategic Im-plications for Organizations [ J ]. Journal of Management Stud-ies, 2001,38(4) : 489 -513.
8OrlitzkyM, Schmidt F L, Rynes S L Corporate Social andFinancial Performance: A Meta - Analysis [ J]. OrganizationStudies, 2003, 24(3) :403 -441.
9Menguc B, Ozanne L K. Challenges of the “Green Imper-ative” : A Natural Resource - based Approach to the Environ-mental Orientation 一 business Performance Relationship [ J].Journal of Business Research, 2005, 58(4) :430 -438.
10Biesebroeck J V. Exporting Raises Productivity in Sub -Saharan African Manufacturing Firms [ J ]. Journal of Interna-tional Economics, 2005,67(2) : 373 -391.
