体育企业如何改善ESG表现？——来自A股上市公司的经验证据

• 作者： 韩松 ¹ 陈宗科 ¹
• 作者单位：
  1.  四川大学体育学院
• 通讯作者： 陈宗科 
• 发布时间：2024-08-05

摘要: 体育企业改善ESG表现成为提高企业新质生产力水平和实现可持续发展的重要途径。基于调试拓展后的TOE分析框架，采用NCA和动态QCA方法，分析2018—2022年间39家中国沪深Ａ股体育概念上市公司的面板数据，从时间纵轴上探讨体育企业ESG表现改善的组态效应。研究发现：对于改善体育企业ESG表现不存在单一的必要条件，但是提高环境信息披露质量在产生高企业ESG表现上发挥着较普适的作用；识别出两种有助于实现高体育企业ESG表现的组态，分别为持续扩展型和风险规避型；从时间维度看，两种组态的一致性整体呈现出渐进上升的趋势，并且总体解释力逐步增强；从空间维度看，体育企业在改善ESG表现过程中所选择的组态存在显著异质性。鉴于此，建议将ESG理念嵌入体育企业的发展脉络，构筑稳固高效的体育企业内部控制体系，筑牢体育企业向绿色技术创新领域探索的基础支撑。

Abstract: Improving the ESG performance of sports enterprises has become an important pathway to enhance the level of new productivity and achieve sustainable development. Based on the extended TOE analysis framework, this study uses NCA and dynamic QCA methods to analyze the panel data of 39 listed sports concept companies on China’s Shanghai and Shenzhen A-shares from 2018 to 2022. The study explores the configurational effects of improving the ESG performance of sports enterprises from a longitudinal perspective. The findings reveal that there is no single necessary condition for improving ESG performance in sports enterprises; however, enhancing the quality of environmental information disclosure plays a relatively universal role in achieving high ESG performance. Two configurations conducive to achieving high ESG performance in sports enterprises were identified: the continuously expanding type and the risk-averse type. From a temporal dimension, the consistency of both configurations shows a gradual upward trend, and their overall explanatory power gradually increases. From a spatial dimension, there is significant heterogeneity in the configurations chosen by sports enterprises in the process of improving ESG performance. In light of this, it is recommended to embed the ESG concept into the development framework of sports enterprises, build a solid and efficient internal control system, and lay a strong foundation for sports enterprises to explore the field of green technology innovation.

• 来自： 韩松
• 分类： 体育学 >> 体育人文社会学
• 稿件状态： 已投稿期刊
• 引用： PSSXiv:202408.00632 (或此版本 PSSXiv:202408.00632V1)
  DOI:10.12451/202408.00632
  CSTR:32012.36.PSSXiv.202408.00632
• 推荐引用方式： 韩松,陈宗科.体育企业如何改善ESG表现？——来自A股上市公司的经验证据.哲学社会科学预印本平台:https://zsyyb.cn/abs/202408.00632.[PSSXiv:202408.00632V1] (点此复制)