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
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.