摘要
在我国致力于实现“碳达峰、碳中和”目标的背景下,作为企业个体通过提升ESG表现来提高企业创新绩效,对推动企业高质量发展和经济社会可持续发展起着重要的作用。文章将我国2015—2022年沪深A股上市公司作为研究对象、研发投入作为中介变量,分析企业ESG表现对创新绩效的影响机制。研究得出:企业良好的ESG表现有助于提高企业创新绩效;企业良好的ESG表现对企业研发投入有明显的促进作用;以研发投入为中介,良好的ESG表现可以通过增加研发投入来提升企业创新绩效。
Against the backdrop of China's commitment to achieving the goal of"carbon peak and carbon neutrality",as an individual enterprise,improving ESG performance to enhance innovation performance of enterprises plays an important role in promoting high-quality development and sustainable economic and social development.The article takes Chinese A-share listed companies in Shanghai and Shenzhen from 2015 to 2022 as the research object,and uses R&D investment as the mediating variable to analyze the impact mechanism of ESG performance on innovation performance.The results indicate that good ESG performance of enterprises helps to improve their innovation performance.Good ESG performance of enterprises has a significant promoting effect on R&D investment.By using R&D investment as a mediator,good ESG performance can enhance corporate innovation performance by increasing R&D investment.
作者
丁玉芳
阿依尼尕尔·库尔班
DING Yufang;KURBAN Aynigar(School of Management,Northwest Minzu University,Lanzhou 730030,China)
出处
《商业观察》
2024年第20期94-98,共5页
BUSINESS OBSERVATION
基金
西北民族大学会计学省级一流专业建设项目(100144010112)。
关键词
企业ESG表现
创新绩效
研发投入
ESG performance of enterprises
innovation performance
R&D investment
