Journal of Computational Methods in Sciences and Engineering,
Год журнала:
2024,
Номер
24(4-5), С. 2719 - 2731
Опубликована: Авг. 14, 2024
The
fixed
effects
regression
has
become
an
important
method
for
estimating
causal
from
panel
data.
Drawing
on
a
sample
of
282
companies
in
heavily-polluting
industries
China
2018
to
2021,
this
study
utilized
the
linear
empirically
examine
relationship
between
ESG
and
financial
performance.
Specifically,
employed
variable
replacement
IV-GMM
approaches
conduct
robustness
tests.
empirical
results
reveal
significant
positive
correlation
composite
scores
Among
dimensions
(E,
S,
G),
E
dimension
shows
correlation,
while
S
G
lack
correlation.
Notably,
most
prominently
promotes
In
China,
impact
is
East
but
not
Central
or
Western
regions.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Окт. 9, 2024
Abstract
This
study
examines
the
impact
of
green
bond
issuance
on
companies'
environmental
social
and
governance
(ESG)
performances
greenwashing
behavior
a
sample
Chinese‐listed
firms.
We
find
that
bonds
significantly
bolsters
corporate
ESG
performance
through
financing
signaling
mechanisms.
The
moderating
effect
policy
uncertainty
proves
to
have
mutually
reinforcing
performance.
By
commitment
low‐carbon
transformation,
offsets
negative
effects
firm's
Extended
analysis
discerns
no
notable
differences
among
firms
with
different
polluting
conditions
politically
connected
levels.
primarily
improves
(E)
(S)
dimensions,
negligible
influence
(G)
aspect
ESG.
Our
findings
suggest
potential
propensity
in
China's
market.
Business Strategy and the Environment,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 6, 2025
ABSTRACT
This
study
examines
the
interrelations
among
pay
incentives,
board
sustainability
committee
initiative,
carbon
performance
and
market
value.
Using
data
from
listed
firms
in
emerging
economies,
we
find
that
incentives
initiative
increase
firms'
process‐based
but
have
no
similar
effect
on
outcome‐based
performance.
We
detect
has
a
positive
moderating
association
between
also
higher
level
of
is
associated
with
low
value,
does
not
seem
to
impact
Accordingly,
two
factors,
namely,
enhanced
initiatives
increased
performance,
are
found
be
channels
through
which
affects
Our
findings
call
for
firms,
practitioners
policymakers
design
implement
effective
incentive
mechanisms
improve
actual
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3308 - 3308
Опубликована: Апрель 8, 2025
For
a
country
like
China,
which
places
equal
emphasis
on
economic
development
and
environmental
governance,
the
exploration
of
potential
digital
transformation
to
enhance
corporate
Environmental,
Social,
Governance
(ESG)
performance
is
paramount
importance
in
achieving
carbon
peak
target
by
2030.
Accordingly,
this
paper
employs
two-way
fixed-effects
model
analyze
impact
ESG
performance,
based
annual
data
from
Chinese
listed
companies
2014
2023.
On
basis,
we
established
theoretical
framework
implemented
dual
model.
The
findings
argue
that
materially
enhances
primarily
enhancing
resource
allocation
efficiency
narrowing
technological
gap.
research
results
are
confirmed
be
valid
through
rigorous
robustness
testing
endogeneity
analysis,
with
evident
effects
observed
large-scale,
technology-intensive,
asset-intensive,
central–eastern
regions,
high-tech
enterprises.
This
offers
both
foundations
practical
insights
for
pursuing
enhancement
while
also
providing
valuable
point
reference
policymakers
working
toward
green
peaking
target.
