|
| ESG责任履行与企业高质量发展—基于组织韧性的中介作用研究 |
| ESG Responsibility Fulfillment and High-Quality Development of Enterprises: The Mediating Role of Organizational Resilience |
| 投稿时间：2025-03-13 修订日期：2025-05-01 |
| DOI： |
| 中文关键词: ESG 企业高质量发展 组织韧性 资源获取 资源配置 |
| English Keywords:ESG High-quality development of enterprises Organizational resilience Resource acquisition Resource allocation |
| Fund Project: |
|
| 摘要点击次数: 0 |
| 全文下载次数: 0 |
| 中文摘要: |
| ESG责任履行与可持续发展理念一脉相承,是企业迈向高质量发展的重要路径。如何在易变性(Volatility)、不确定性(Uncertainty)、复杂性(Complexity)、模糊性(Ambiguity)交织的VUCA时代中贯彻可持续发展理念、增强组织韧性、实现高质量发展是所有企业面临的重要命题。本文以2013—2023年A股上市公司为研究对象,实证检验了ESG责任履行对企业高质量发展的影响,并从组织韧性的视角探讨ESG责任履行与企业高质量发展关系的底层逻辑。研究发现：ESG责任履行对企业高质量发展具有显著推动作用,且组织韧性在其中发挥中介作用,经过一系列稳健性检验后结论依然成立。异质性分析发现,ESG责任履行对企业高质量发展的提升作用在处于衰退期的企业、大规模企业和位于省会城市或直辖市的企业中更显著。本研究丰富了ESG领域的研究内容,为企业积极履行ESG责任提供新动力,为企业高质量发展的实现提供新思路。 |
| English Summary: |
| ESG performance, inherently aligned with sustainable development principles, serves as a critical pathway for enterprises to achieve high-quality development. In the VUCA era characterized by volatility, uncertainty, complexity, and ambiguity, how to implement sustainable practices, enhance organizational resilience, and realize high-quality development constitutes a paramount challenge for all corporations. This study empirically examines the impact of ESG performance on corporate high-quality development using data from Chinese A-share listed companies during 2013–2023, while exploring the underlying mechanisms through the lens of organizational resilience. The findings reveal that ESG performance significantly promotes corporate high-quality development, with organizational resilience playing a pivotal mediating role. The heterogeneity analysis reveals that the enhancing effect of ESG performance on corporate high-quality development is more pronounced in firms in recession periods, large-sized enterprises, and those located in provincial capitals or centrally-administered municipalities.These conclusions remain robust across a battery of sensitivity tests. The research contributes to the ESG literature by providing new theoretical impetus for corporate ESG engagement and offering practical insights for achieving sustainable high-quality development. |
| 查看/发表评论 下载PDF阅读器 |
|
| 关闭 |
|
|
|