Heterogeneity of Carbon Emission Intensity between Manufacturing and E-Commerce Economy on ESG Performance—Mediating Effect Based on Green Technology Innovation
Year: 2025
Type: article
Abstract: 随着全球低碳转型加速，制造业与电商经济因碳排放特征差异对ESG (环境、社会、治理)表现的影响机制尚不明确。本研究基于2013~2023年上市企业数据，采用固定效应模型和中介效应模型，对比分析两类行业碳排放强度对ESG表现的异质性影响，以及绿色技术创新的中介作用。With the acceleration of global low-carbon transformation, the impact mechanism of differences in carbon emission characteristics between manufacturing and e-commerce economies on ESG (environmental, social, governance) performance is still unclear. This study is based on data from listed companies from 2013 to 2023, using fixed effects and mediation models to compare and analyze the heterogeneous effects of carbon emission intensity on ESG performance in two industries, as well as the mediating role of green technology innovation.
Source: E-Commerce Letters
Author: 治宁 刘
Institution: Jiangsu University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413038440