双碳目标下ESG表现对企业出口行为的影响研究

• 作者： 丁云卿 ¹ 于子轩 ¹ 刘晓函 ¹
• 作者单位：
  1.  长沙理工大学经济与管理学院
• 发布时间：2024-10-28

摘要: “双碳”战略目标的深入实施，正有力推动ESG理念在中国日益普及，并逐渐成为驱动企业高质量、可持续发展的重要引擎。当前，全球市场竞争激烈、贸易形势严峻，积极践行ESG理念不仅展现了企业的社会责任感，更可能成为企业重塑出口竞争优势、开辟国际市场的有效途径。基于此，本文选取2011—2020年沪深A股上市公司数据，使用双向固定效应模型，实证检验了双碳目标下企业ESG表现对其出口行为的影响。研究发现，企业ESG表现显著促进了企业出口规模扩大，但是对企业的出口倾向以及出口强度并没有显著影响；ESG表现对企业出口规模的促进效应在非国有企业中显著存在，而在国有企业中并不显著。本文的研究有助于重塑企业战略认知，重视ESG理念的实践，进一步提升出口产品的市场竞争力。

Abstract: The in-depth implementation of the "dual carbon" strategic goals is strongly promoting the growing popularity of the ESG (Environmental, Social, and Governance) concept in China, gradually becoming a signifi cant engine driving high-quality and sustainable development for enterprises. Currently, the global market is characterized by intense competition and a challenging trade environment. Actively practicing ESG principles not only demonstrates a company's sense of social responsibility but may also serve as an eff ective means for businesses to reshape their export competitive advantages and explore international markets.Based on this, this paper selects data from Shanghai and Shenzhen A-share listed companies from 2011 to 2020 and employs a two-way fi xed eff ects model to empirically examine the impact of corporate ESG performance on export behavior under the dual carbon goals. The research finds that corporate ESG performance signifi cantly promotes the expansion of export scale, although it does not have a signifi cant eff ect on export inclination or export intensity. Moreover, the positive eff ect of ESG performance on export scale is signifi cantly present in non-state-owned enterprises but not in state-owned enterprises.This study helps reshape corporate strategic understanding, emphasizes the practical application of ESG principles, and further enhances the market competitiveness of export products.

• 分类： 应用经济学 >> 国际贸易学
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第19期
• 引用： PSSXiv:202410.02434 (或此版本 PSSXiv:202410.02434V1)
  DOI:10.19699/j.cnki.issn2096-0298.2024.19.050
  CSTR:32012.36.PSSXiv.202410.02434
• 推荐引用方式： 丁云卿,于子轩,刘晓函.双碳目标下ESG表现对企业出口行为的影响研究.中国商论,2024(19).[DOI:10.19699/j.cnki.issn2096-0298.2024.19.050] (点此复制)