摘要
以沪深A股上市公司为样本,按照企业归属地进行省际分类,采用2011—2020年的北大数字省级普惠金融指数以及华证ESG评级数据,使用双向固定效应模型研究数字普惠金融对于沪深A股上市企业ESG表现的影响。研究结果显示:数字普惠金融对于沪深A股上市企业的ESG表现存在明显的正向促进作用。进行稳健性检验和异质性分析后,结果仍显著。基于实证结论提出了数字金融普惠对企业发展影响的建议。
Taking Shanghai and Shenzhen A-share listed companies as the sample and with carrying out the inter-provincial classification according to the place of ownership of the enterprises,this paper used the Peking University Digital Provincial Inclusive Financial Index and CESI ESG rating data from 2011 to 2020 to study the impact of digital financial inclusion on the ESG performance of Shanghai and Shenzhen A-share listed companies using a two-way fixed-effect model.The research results showed that digital financial inclusion had a significant positive effect on the ESG performance of Shanghai and Shenzhen A-share listed companies.In order to ensure the robustness of the empirical results,the core variables were replaced and the lag was tested.Based on the empirical conclusions,it proposed the impact of digital financial inclusion on enterprise development.
作者
曾紫燕
ZENG Zi-yan(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2023年第6期142-146,共5页
China Forestry Economics
关键词
数字普惠金融
ESG
环境保护
企业转型
Digital inclusive finance
ESG
Environmental protection
Enterprise transformation
作者简介
曾紫燕(2000-),女,海南东方人,硕士研究生。
