| 作者 | 曾亚瑾
|
| 姓名汉语拼音 | Zeng yajin |
| 学号 | 2021000008081 |
| 培养单位 | 兰州财经大学 |
| 电话 | 15509435863 |
| 电子邮件 | 2259285158@qq.com |
| 入学年份 | 2021-9 |
| 学位类别 | 学术硕士 |
| 培养级别 | 硕士研究生 |
| 学科门类 | 管理学 |
| 一级学科名称 | 工商管理 |
| 学科方向 | 会计学 |
| 学科代码 | 120201 |
| 授予学位 | 管理学硕士 |
| 第一导师姓名 | 袁有赋 |
| 第一导师姓名汉语拼音 | Yuan youfu |
| 第一导师单位 | 兰州财经大学 |
| 第一导师职称 | 副教授 |
| 题名 | ESG 表现对企业创新的影响-- 基于 A 股上市公司的实证研究 |
| 英文题名 | The impact of ESG performance on firm innovation-- An empirical study of A-share listed companies |
| 关键词 | ESG 表现 企业创新 研发投入 股权集中度 产品市场竞争 |
| 外文关键词 | ESG performance；Enterprise innovation；R&D investment ； Equity concentration ；Product market competition |
| 摘要 | 摘要
党的二十大报告指出，创新在我国现代化建设全局中起着举足轻重的作用。 当前，我国自主创新能力越来越强，创新后劲越来越足，但是面对新一轮全球科 技革命与产业变革，仍然存在一些制约创新发展的障碍，必须加快步伐。企业作为创新的主体，以可持续发展为核心的 ESG 体系也将重塑企业的经营理念，深刻影响企业创新行为，由此成为推动企业高质量发展的有效抓手。创新驱动战略和生态文明建设,将可持续发展理念提到了新的高度,鉴于此，
本文以 2012 年作为研究的时间起点，选取 2012-2021 年 A 股上市公司十年数据为研究样本，实证检验企业加强 ESG 表现对于促进企业创新的助力作用。在梳理已有研究成果的基础上，基于资源依赖等相关理论，主要研究了以下几个问题：ESG 表现与企业创新的关系；研发投入在 ESG 表现与企业创新中的传导机制；股权集中度和产品市场竞争在 ESG 表现与企业创新之间如何发挥调节效应；ESG表现对实质性创新与策略性创新的影响以及 ESG 表现如何通过企业创新影响企业绩效。研究发现：（1）在其他条件不变的情况下，ESG 表现对企业创新具有正向促进作用，且通过稳健性检验证明该结论依旧稳健，以及通过内生性检验证明可以避免反向因果。（2）中介效应研究表明，企业 ESG 表现能够提高研发投
入进而促进企业创新。（3）调节效应研究表明，股权集中度会增强二者之间的正相关关系，产品市场竞争会削弱二者之间的正相关关系。（4）进一步分析表明，ESG 表现对实质性创新与策略性创新都有显著影响，且对实质性创新作用更强；ESG 表现能够促进企业创新进而提升企业绩效。国内现有 ESG 表现相关研究还处于起步阶段，大多数市场主体缺乏对 ESG表现的基本认知，投资者考虑 ESG 指标也主要是为了风险规避和风险管理，对ESG 领域的研究还需要深入探讨多个方面，以更全面地理解 ESG 表现的影响和效
果。本文可能的创新在于拓展了 ESG 表现和企业创新领域的研究，也为企业通过提高 ESG 表现促进企业创新提供了新的思路和启示。 |
| 英文摘要 | Abstract
As pointed out in the report of the 20th National Congress of the CPC, innovation plays a decisive role in China's overall modernization drive.At present, China's independen innovation capability is getting stronger and stronger, and the innovation momentum is getting stronger and stronger, but in the face of a new round of global scientific and technological revolution and industrial change, there are still some obstacles restricting innovation and development, and we must accelerate the pace. As the main body of innovation, the ESG system with sustainable development as the core will also reshape the business philosophy of enterprises, profoundly affect the innovation behavior of enterprises, and thus become an effective starting point to promote the high-quality development of enterprises. Innovation-driven strategy and ecological civilization construction raise the concept of sustainable development to A new height. In view of this, this paper takes 2012 as the starting point of the research, and selects the ten-year data of A-share listed companies from 2012 to 2021 as the research sample to empirically test the role of strengthening ESG performance in promoting enterprise innovation. Based on the existing
research results and related theories such as resource dependence, this paper mainly studies the following questions: the relationship between ESG performance and firm innovation; The transmission mechanism of R&D investment in the process of enterprise innovation; How ownership concentration and product market competition play a moderating effect between ESG performance and firm innovation; The impact of ESG performance on substantive and strategic innovation and how ESG performance affects firm performance through firm innovation. The findings are as follows: (1) When other conditions remain unchanged,
ESG performance has a positive promoting effect on enterprise innovation, and the robustness test proves that this conclusion is still robust, and the endogeneity test proves that reverse causality can be avoided. (2) Research on intermediary effect shows that ESG performance can improve R&D investment and promote innovation. (3) The moderating effect study shows that ownership concentration will enhance the positive correlation between the two, while product market competition will weaken the positive correlation between the two; (4) Further analysis shows that ESG performance has a significant impact on both substantive innovation and strategic innovation, and has a stronger effect on substantive innovation; ESG performance can improve enterprise performance through enterprise innovation. The existing research on ESG performance in China is still in its infancy, and most market players lack the basic understanding of ESG performance, and investors consider ESG indicators mainly for risk avoidance and risk management. The research on ESG field still needs to
explore multiple aspects in depth to understand the impact and effect of ESG performance more comprehensively. The possible innovation of this paper is that it expands the research in the field of ESG performance and enterprise innovation, and also provides new ideas and inspiration for
enterprises to promote enterprise innovation by improving ESG performance. |
| 学位类型 | 硕士 |
| 答辩日期 | 2024-05-26 |
| 学位授予地点 | 甘肃省兰州市 |
| 语种 | 中文 |
| 论文总页数 | 67 |
| 参考文献总数 | 95 |
| 馆藏号 | 0005991 |
| 保密级别 | 公开 |
| 中图分类号 | F23/1006 |
| 文献类型 | 学位论文 |
| 条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/37088 |
| 专题 | 会计学院 |
| 推荐引用方式 GB/T 7714 | 曾亚瑾. ESG 表现对企业创新的影响-- 基于 A 股上市公司的实证研究[D]. 甘肃省兰州市. 兰州财经大学,2024. |
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