| 摘要: |
| 摘要：绿色金融已成为经济高质量发展的强力助推器，同时也在逐渐影响企业的环境、社会和公司治理（以下简称“ESG”）表现行为。利用2010－2020年上海和深圳证券交易所A股上市的制造业企业数据，采用三向固定效应模型深入探究区域绿色金融发展水平对企业ESG表现能力的影响效应，并着重考察数字化转型对该影响的调节效应。研究结果表明，企业若致力于提升其绿色金融发展水平，其ESG表现能力也将得到显著提升。数字化转型在该过程中发挥重要的积极作用，为企业的ESG绩效提供了有益的正向调节。数字化转型使企业能够更有效地监测、评估和管理其环境影响，同时改善社会责任履行和治理机制，从而提高整体ESG表现。基于产权性质和地理位置的异质性分析发现，绿色金融发展水平对企业ESG表现能力的促进作用在国有企业和中部地区更加明显。本文为企业和政府部门提供重要的参考，有助于制定更加有效的绿色金融政策和数字化转型战略，推动可持续发展目标的实现。 |
| 关键词: 关键词：绿色金融；企业ESG；数字化转型 |
| DOI： |
| 分类号:F832；F273.1 |
| 基金项目:基金项目：2021年云南省社科规划社会智库项目“推动云南绿色能源产业高质量发展对策研究”（SHZK2021301）；云南民族大学2023年硕士研究生科研创新基金项目“关于劳动力流动、产业集聚与产业结构升级的联动关系研究”（2023SKY042）；云南民族大学2024年硕士研究生科研创新基金项目“区域绿色金融发展水平对企业ESG表现能力的影响效应研究”（2024SKY48）。 |
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| Research on the Impact of Regional Green Finance Development on ESG Performance Capability of Enterprises |
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LI Xin-wu1，HUANG Rui2，YAO Bao-shuai21,2
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1.(1.School of Education,Yunnan University for Nationalities;2.School of Economics,Yunnan University for Nationalities)
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| Abstract: |
| Abstract：Green finance has become a powerful booster for high-quality economic development,and is gradually influencing the environmental,social,and corporate governance performance behavior of enterprises (hereinafter referred to as ESG).Using data from manufacturing companies listed on A-shares of the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020,a three-way fixed effects model is used to explore the impact of regional green finance development level on ESG performance of enterprises,with a focus on examining the moderating effect of digital transformation on this impact.The research results indicate that if a company is committed to improving its level of green finance development,its ESG performance will also be significantly improved.Digital transformation plays an important positive role in this process,providing beneficial positive regulation for the ESG performance of enterprises.Digital transformation enables enterprises to more effectively monitor,evaluate,and manage their environmental impacts,while improving social responsibility and governance mechanisms,thereby enhancing overall ESG performance.Based on the heterogeneity analysis of property rights and geographical location,it is found that the promotion effect of green finance development level on ESG performance ability of enterprises is more pronounced in state-owned enterprises and central regions.This article provides important references for enterprises and government departments to formulate more effective green finance policies and digital transformation strategies,and promote the achievement of sustainable development goals. |
| Key words: Key words：Green Finance；Enterprise ESG；Digital Transformation |
