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引用次数: 0
摘要
实施环境、社会和治理战略在很大程度上取决于企业家精神。本文研究了企业家精神与企业环境、社会和治理(ESG)绩效之间的互动关系。本文研究了 2011 年至 2022 年间 A 股上市公司的信息,以了解创业精神如何影响企业的环境、社会和治理绩效。研究结果表明,鼓励创业能有效改善企业的 ESG 表现。此外,提高全要素生产率、增强承担风险的能力、支持与环境友好型创新相关的活动等都会带来良好的效果。特别是在鼓励重大发明方面,创业精神相当成功。此外,公司的所有权和内部控制程度也有不同的中介效应。内部控制能力越强、国有程度越高的公司,创业精神的声音就越大。本文证实了企业家精神的重大影响,并为指导企业环境、社会和公司治理活动的未来发展提供了有见地的分析。
How does entrepreneurship promote corporate ESG performance?
Implementing ESG strategies mostly depends on entrepreneurship. The interaction between entrepreneurship and corporate environmental, social, and governance (ESG) performance is examined in this paper. It examines information from A-share listed firms between 2011 and 2022 to understand how entrepreneurship affects business ESG performance. The findings show that encouraging entrepreneurship can effectively improve business ESG performance. Furthermore, good results come from raising general factor productivity, increasing capacity for risk-taking, supporting activities connected to environmentally friendly innovation, and so on. Especially in encouraging major inventions, entrepreneurship is quite successful. Furthermore, the company's ownership and internal control degrees have different mediation effects. Companies with more degrees of internal control capacity and state ownership can intensify the sound of entrepreneurship. This paper confirms the significant impact of entrepreneurship and offers insightful analysis to guide the future development of business ESG activities.
期刊介绍:
The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.