Year: 2024
Type: article
Abstract: ESG (Environmental, Social, and Governance) is a key non-financial evaluation standard for measuring a company’s performance in environmental, social, and governance aspects. It provides an important leverage point for promoting corporate sustainable development. This paper theoretically examines the impact of ESG performance on corporate value and its underlying mechanisms. The study finds that the three dimensions of corporate ESG performance significantly enhance corporate value. The integration of digital intelligence and green technology innovation, driven by new productivity, plays a mediating role in the relationship between ESG performance and corporate value, becoming a pathway for companies to enhance their value. This paper deepens the research on the relationship between ESG performance and corporate value under the new productivity paradigm and provides theoretical support for utilizing ESG to promote corporate sustainable development.
Author: Yaoyao Zhou
Institution: Guangxi University of Finance and Economics
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405821152