ESG表现、公司透明度与企业声誉

被引：71

作者：

孙慧 ^{[1
,2
]}

祝树森 ^{[1
,2
]}

张贤峰 ^{[1
,2
]}

机构：

[1] 新疆大学新疆创新管理研究中心

[2] 经济与管理学院

来源：

软科学 | 2023年 / 37卷 / 12期

关键词：

ESG表现; 企业声誉; 公司透明度; 机制研究;

D O I：

10.13956/j.ss.1001-8409.2023.12.16

中图分类号：

F275 [企业财务管理]; F832.51 []; X322 [部门环境规划与管理];

学科分类号：

1202 ; 120202 ; 1201 ; 020204 ; 083305 ;

摘要：

以2011—2019年中国沪深A股上市公司为研究样本，基于公司透明度考察企业环境、社会和公司治理表现(ESG)对企业声誉的影响效应。研究表明：(1)ESG表现对企业声誉具有显著的促进效应和延续效应，环境、社会和公司治理表现3个维度在促进过程中具有协同效应。(2)公司透明度对ESG表现与企业声誉的关系具有中介效应，且在公司透明度的作用下，ESG表现对企业声誉的促进效应逐渐增强，存在显著的双重门槛效应。(3)异质性分析表明，产权性质和污染性质对ESG表现与企业声誉的关系具有调节效应，非国有企业和污染企业ESG表现对企业声誉的促进作用更大；非国有企业和非污染企业公司透明度的中介效应更强。

引用

页码：115 / 121

页数：7

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