“双碳”目标下ESG表现对企业绿色技术创新的影响研究

Impact of ESG Performance on Green Technology Innovation in Enterprises Under the Background of "Dual Carbon" Goal

在“双碳”目标下,基于绿色技术创新视角,采用2010-2020年沪深两市A股公司为样本,引用上海华证评分内容衡量企业ESG表现,实证分析ESG表现情况对绿色技术创新的影响。根据分析结果可得企业ESG表现能够促进绿色技术创新活动,同时在研究过程中还发现公司规模、营业收入增长率对企业绿色技术创新也具有显著的正向作用。参考数据实证结果,结合ESG发展现状进行分析并给出建议。当前我国ESG评价体系数据质量有望提升,同时应加速构建具有中国特色的ESG评价维度,提高上市公司对ESG数据的认知及敏感度,以助于推动企业绿色转型,厚植我国高质量发展绿色底色。

In the context of"dual-carbon"goal,based on the perspective of green technology innovation,the A-share companies in Shanghai and Shenzhen from 2010 to 2020 are adopted as samples,and the score content of Shanghai Huaseng is used to measure the ESG performance of enterprises,and the impact of ESG performance on green technology innovation is empirically analyzed.According to the analysis results,it can be concluded that the ESG performance of enterprises can promote green technology innovation activities.At the same time,during the research process,it was also found that company size and revenue growth rate have a significant positive effect on green technology innovation of enterprises.At the end of the paper,based on the empirical results of the reference data,the current development status of ESG is analyzed and suggestions are put forward.The current ESG evaluation system in China is expected to improve the quality of data.At the same time,it is necessary to accelerate the construction of ESG evaluation dimensions with Chinese characteristics,improve the awareness and sensitivity of listed companies to ESG data,and help promote the green transformation of enterprises and cultivate a green background for high-quality development in China.