摘要
随着全球对企业ESG管理理念关注度的攀升,ESG表现已成为企业可持续发展的关键衡量标准。当前极端天气事件的频发,成为人类社会面临的共同挑战,积极探索气候变化风险带来的“机遇”,对企业的可持续发展具有重要的意义。基于此,选取我国2014—2023年沪深A股上市企业财务数据,检验气候风险对企业ESG表现的影响效应和作用机制。研究发现,气候风险对企业ESG表现具有积极的提升作用,绿色技术创新、媒体关注在气候风险与企业ESG表现相关性中分别起到中介作用和调节作用。
As global attention to corporate ESG management principles continues to rise,ESG performance has become a key metric for sustainable corporate development.The frequent occurrence of extreme weather events has emerged as a shared challenge for human society.It is of great significance for corporate sustainability to actively explore the"opportunities"presented by climate change risks.Based on this,the financial data of Shanghai and Shenzhen A-share listed companies from 2014 to 2023 are selected to examine the effect and underlying mechanisms of climate risk on corporate ESG performance.The study finds that climate risks play a positive role in enhancing corporate ESG performance.Green technological innovation and media attention play mediating and moderating roles,respectively,in the correlation between climate risks and corporate ESG performance.
作者
朱华蓉
周晓惠
ZHU Huarong;ZHOU Xiaohui(Yunnan Minzu University,Kunming 650504,China)
出处
《商业观察》
2025年第34期65-70,共6页
BUSINESS OBSERVATION
关键词
气候风险
企业ESG表现
绿色技术创新
媒体关注
调节效应
climate risk
corporate ESG performance
green technology innovation
media attention
moderating effect
