关 键 词 :环境保护税;ESG;分析师关注;高管环保意识学科分类:经济学--会计学
随着工业化进程的加速迈进,在经济高速发展的同时也带来了严重的环境污染问题。随着文明生态理念深入人心,环境治理问题逐渐出现在大众视野。环境保护税的征收使得越来越多的企业将环境绩效指标纳入企业绩效的考核中,对企业履行环境责任和社会责任均产生深远意义。ESG思想要求企业在追求经济利益的同时,谋求社会整体福利的最大化。本文以2011年—2021年沪深A股上市公司作为研究对象,探索环境保护税对企业ESG表现的影响。结果表明环境保护税正向促进企业ESG表现,并且是通过提高分析师关注和高管环保意识两个途径实现。
With the acceleration of the industrialization process, the rapid economic development has also brought serious environmental pollution problems. With the deepening of the concept of civilization and ecology, the problem of environmental governance has gradually appeared in the public vision. The collection of environmental protection tax makes more and more enterprises incorporate environmental performance indicators into the assessment of corporate performance, which has far-reaching significance for enterprises to fulfill their environmental responsibility and social responsibility. ESG requires enterprises to maximize the overall social welfare while pursuing economic interests. This paper takes Shanghai-Shenzhen A-share listed companies from 2011 to 2021 as the research object to explore the impact of environmental protection tax on corporate ESG performance. The results show that the environmental protection tax positively promotes the ESG performance of enterprises, and it is achieved by improving the attention of analysts and the environmental awareness of executives.