科研管理

科研管理 ›› 2024, Vol. 45 ›› Issue (8): 182-192.DOI: 10.19571/j.cnki.1000-2995.2024.08.019

• 论文 • 上一篇    

ESG与企业内共同富裕耦合协同发展对企业创新的影响研究

孙慧1,2,祝树森1,2,唐静1,2,张贝贝1,2   

  1. 1.新疆大学新疆创新管理研究中心，新疆 乌鲁木齐830046；
    2.新疆大学经济与管理学院，新疆 乌鲁木齐830046

  • 收稿日期:2023-04-07 修回日期:2024-05-08 出版日期:2024-08-20 发布日期:2024-08-08
  • 通讯作者: 孙慧
  • 基金资助:
    科技部重大科技项目暨第三次新疆综合科学考察项目：“吐哈盆地清洁能源考察和能源矿产开发的生态环境评估：吐哈盆地国家能源基地建设调查与碳减排潜力评估”(SQ2021xjkk01800，2021.11.15—2024.11.15)；新疆维吾尔自治区科技重大项目：“炼铁高炉节能减碳环境和经济效应评价研究”（2022A01003，2022.01.01—2025.12.31）。

A study of the impact of coupled and coordinated development of ESG and common prosperity within a firm on the firm innovation

Sun Hui1,2, Zhu Shusen1,2, Tang Jing1,2, Zhang Beibei1,2   

  1. 1. Center for Innovation Management Research of Xinjiang, Xinjiang University, Urumqi 830046, Xinjiang, China;
    2. School of Economics and Management, Xinjiang University, Urumqi 830046, Xinjiang, China
  • Received:2023-04-07 Revised:2024-05-08 Online:2024-08-20 Published:2024-08-08

摘要：     ESG与企业内共同富裕存在互动关系，二者耦合协同发展对企业创新具有重要影响。本文在对ESG与企业内共同富裕耦合协同发展促进企业创新的理论分析基础上，基于中国沪深A股上市公司数据，运用熵权法和耦合协同模型对ESG与企业内共同富裕耦合协同发展进行测度和评价，并进一步运用零膨胀泊松回归模型实证检验ESG与企业内共同富裕耦合协同发展对企业创新的影响作用及机制。研究表明：大部分企业的ESG与企业内共同富裕耦合协同发展水平濒临失调，随着时间推移，空间分布格局从“中间低、四周高”转变为低水平“均衡”分布；ESG与企业内共同富裕耦合协同发展对企业创新存在驱动效应；企业声誉和政府补贴在ESG与企业内共同富裕耦合协同发展和企业创新之间起中介作用；数字化转型在ESG与企业内共同富裕耦合协同发展和企业创新之间起调节作用；非国有企业和非重污染企业ESG与企业内共同富裕耦合协同发展对企业创新的驱动效应更强。本文拓展了ESG、企业内共同富裕和企业创新的相关研究，为通过ESG与企业内共同富裕耦合协同发展促进企业创新提供了决策参考。

关键词: ESG, 企业内共同富裕, 耦合协同发展, 企业创新

Abstract:     There is an interactive relationship between ESG and common prosperity within a firm, and the coupled and coordinated development of the two has an important impact on the firm innovation. In this paper, based on the theoretical analysis of the coupled and coordinated development of ESG and common prosperity within a firm to promote the firm innovation, and based on the data of A-share listed firms in Shanghai and Shenzhen from 2011 to 2021, we used the entropy weight method and coupled and coordinated evaluation model to measure and evaluate the coupled and coordinated development of ESG and common prosperity within a firm, and further used the zero-inflated Poisson regression model to investigate the effect and mechanism of the coupled and coordinated development of ESG and common prosperity within a firm on the firm innovation. The results showed that: first, the level of coupled and coordinated development of ESG and common prosperity within a firm in most firms is on the verge of being out of tune, and the spatial distribution pattern changes from "low in the middle and high around" to a low level of "equilibrium" distribution over time. Second, the coupled and coordinated development of ESG and common prosperity within a firm has a driving effect on the firm innovation. Third, the firm reputation and government subsidies play a mediating role between the coupled and coordinated development of ESG and the common prosperity within a firm and the firm innovation. Fourth, digital transformation has a positive moderating effect in the process of the firm innovation driven by the coupled and coordinated development of ESG and the common prosperity within a firm. Fifth, non-SOEs and non-heavily-polluting firms have a more significant effect of the coupled and coordinated development of ESG and common prosperity within a firm on driving the firm innovation. This paper has expanded the research on ESG, common prosperity within a firm and the firm innovation, and will provide a decision-making reference for promoting the firm innovation through the coupled and coordinated development of ESG and common prosperity within a firm.

Key words:  environmental, social and governance (ESG), common prosperity within a firm, coupled and coordinated development, firm innovation