ESG的价值内核与我国高质量发展等战略目标高度契合,对于推动企业实现成长具有重要意义。本文以2010—2022年智能制造企业为研究对象,探究ESG表现与智能制造企业成长之间的关系,并进一步分析其影响机制。研究发现:良好的ESG表现可以促进智能制造企业的成长,资源获取在其中起到中介作用。数字化程度在ESG表现与资源获取间的调节作用显著为负,且会弱化资源获取的中介作用。本研究还发现,ESG表现对自愿披露企业信息和非国有智能制造企业成长的促进作用更明显。本文丰富了智能制造企业成长动因的研究,不仅为智能制造企业主动承担环境责任与社会责任、改善公司治理结构、积极获取各类资源提供了理论依据,也为促进智能制造企业实现成长提供重要结论和政策启示。
ESG表现对智能制造企业成长的影响——基于一个有调节的中介模型
摘要
参考文献
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引用本文
单标安, 刘克难, 徐雨乔, 等. ESG表现对智能制造企业成长的影响——基于一个有调节的中介模型[J]. 外国经济与管理, 2025, 47(7): 70-84.
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