科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (11): 161-172.DOI: 10.19571/j.cnki.1000-2995.2025.11.016

• 论文 • 上一篇    下一篇

标准制定者身份对企业ESG表现的影响研究

王彧1，戴亿坤1，冯敬杰1，方放2   

  1. 1.中南财经政法大学工商管理学院，湖北 武汉430073；
    2.湖南大学公共管理学院，湖南 长沙410082
  • 收稿日期:2024-05-13 修回日期:2024-11-18 接受日期:2024-11-18 出版日期:2025-11-20 发布日期:2025-11-07
  • 通讯作者: 王彧
  • 基金资助:
    国家自然科学基金面上项目：“标准化视角下高技术产业全球价值链治理机理与政府政策研究”(72274054，2023—2026)；湖北省高校专业与标准化教育融合试点建设项目(鄂市监标函〔2023〕102，2023—2025)。

Research on the impact of standard setters′ identity on the ESG performance of enterprises

Wang Yu1, Dai Yikun1, Feng Jingjie1, Fang Fang2   

  1. 1. School of Business Administration, Zhongnan University of Economics and Law, Wuhan 430073, Hubei, China; 
    2. School of Public Administration, Hunan University, Changsha 410082, Hunan, China
  • Received:2024-05-13 Revised:2024-11-18 Accepted:2024-11-18 Online:2025-11-20 Published:2025-11-07

摘要：    ESG理念作为企业可持续发展的要义备受关注。从社会认同理论出发，基于2011－2022年A股上市公司面板数据，利用固定效应模型探析中国现实情境下标准制定者身份如何影响企业ESG表现。研究发现：国家标准制定对企业ESG表现产生了积极影响，且对环境（E）维度的提升作用最为明显，这一结论在进行内生性问题处理和稳健性检验后依然成立。在作用机制方面，外部关注压力、内部控制质量和企业伦理文化是标准制定企业提升自身ESG水平的三条传导路径。异质性分析表明，从外部因素来看，环境规制较强地区、市场竞争较大行业中的企业参与标准制定可以更好地提高ESG水平；在内部因素上，标准制定的促进作用更多体现在非国有、企业家精神较好、处于成熟期的企业中。此外，标准制定对企业ESG实践存在行业溢出效应，但尚未产生地区溢出效应。本文丰富了标准制定社会效益和企业ESG表现驱动因素的相关研究，对于如何积极发挥标准引领作用、释放企业可持续发展动能具有启示意义。

关键词: 标准制定者, ESG表现, 社会认同理论, 可持续发展

Abstract:    The ESG concept, as a key to the sustainable development of enterprises, has garnered significant attention. Drawing from the social identity theory and based on the panel data of A-share listed companies from 2011 to 2022, this study employed a fixed-effects model to analyze how the identity of standard setters influences corporate ESG performance within the Chinese context. The findings indicated that national standard setting has a positive impact on corporate ESG performance, with the most pronounced effect on the environmental (E) dimension, a conclusion that holds after addressing endogeneity issues and conducting robustness tests. In terms of the mechanisms, external pressure, internal control quality and corporate ethical culture are identified as three pathways through which standard-setting companies enhance their ESG standards. The heterogeneity analysis revealed that, (1) externally, companies in regions with strong environmental regulations and industries with intense market competition benefit more from standard setting in terms of ESG improvement; (2) internally, the positive effect of standard setting is more evident in non-state-owned enterprises, those with a strong entrepreneurial spirit, and companies in the maturity stage; and (3) additionally, standard setting has an industry spillover effect on corporate ESG practices but has not yet generated regional spillover effects. This paper will enrich the research on the social benefits of standard setting and the drivers of corporate ESG performance, thus offering insights into how to actively leverage the leading role of standards to unleash the momentum for corporate sustainable development.

Key words: standard setter, ESG performance, social identity theory, sustainable development