摘要
ESG责任越来越受到社会的关注,以2012年证监会行业分类为标准,选取2015—2023年沪深A股上市公司进行研究,实证研究结果表明:内部控制质量与企业ESG表现呈正相关关系;股权集中度在内部控制对企业ESG表现的影响中起中介作用。政府在推动ESG发展方面应当发挥核心引领作用,企业要加快ESG实践步伐,应当提升内部控制质量。研究丰富了企业ESG表现的影响因素研究,为企业如何提升ESG表现提供了新的视角和方向,指导企业充分发挥内部控制在提升ESG信息披露中的重要作用。
ESG responsibility is receiving increasing attention from society.This article uses the industry classification of the China Securities Regulatory Commission in 2012 as the standard and selects A-share listed companies in Shanghai and Shenzhen from 2015 to 2023 for research.The empirical research results show that:firstly,there is a positive correlation between internal control quality and corporate ESG performance;Secondly,equity concentration plays a mediating role in the impact of internal control on corporate ESG performance.Based on this,this article proposes the following suggestions:the government should play a core leading role in promoting ESG development.To accelerate the pace of ESG practice,enterprises should improve the quality of internal control.This study enriches the research on the influencing factors of corporate ESG performance,providing new perspectives and directions for how companies can improve their ESG performance and guiding companies to fully leverage the important role of internal control in enhancing ESG information disclosure.
作者
陈珑瑞
Chen Longrui(Jiangsu Normal University,Xuzhou Jiangsu 221000)
出处
《对外经贸》
2025年第8期103-109,共7页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
上市公司
ESG
内部控制
股权集中度
Listed Companys
ESG
Internal Controls
Concentration of Equity
作者简介
陈珑瑞(2000-),男,汉族,江苏连云港人,硕士研究生,研究方向:财务管理。
