ESG信息披露对企业高质量发展的影响研究

Research on the Impact of ESG Information Disclosure on the High-Quality Development of Enterprises

ESG作为一种非财务绩效评级标准,对企业高质量发展具有重要意义。文章研究对象选取为2017—2022年我国沪深A股上市公司,实证分析ESG信息披露、内部控制水平与企业高质量发展的关系。实证结果表明企业ESG信息披露与内部控制水平均显著促进企业高质量发展,在这个过程中,企业内部控制水平起到了中介作用。文章研究对加强我国企业对ESG信息披露影响的认识,激励企业完善公司治理相关制度,推动企业高质量发展具有一定参考意义。

As a non-financial performance rating standard,ESG is of great significance to the high-quality development of enterprises.In this paper, Shanghai and Shenzhen A-share listed companies from 2017 to 2022 are selected as research samples to empirically analyze the relationship between ESG information disclosure, internal control level and high-quality development of enterprises. The empirical results show that both ESG information disclosure and internal control level significantly promote the high-quality development of enterprises, and the internal control level plays an intermediary role in this process. This paper provides reference to strengthen the understanding of ESG information disclosure, encourage enterprises to improve the relevant system of corporate governance, and promote the high-quality development of enterprises.