【摘要】 本文采用我国沪深两市2010—2016年A股上市公司数据与哥伦比亚大学社会经济数据和应用中心发布的PM2.5浓度数据,基于固定效应模型研究了雾霾污染对企业环境社会责任履行情况的影响。实证分析结果表明:我国各地市的雾霾污染对企业环境社会责任具有正向影响,即本地雾霾污染越严重,企业承担环境社会责任就越多。进一步的分析发现:雾霾污染会削弱经营绩效对企业环境社会责任履行情况的正向影响,即雾霾污染越严重,经营绩效对企业环境社会责任的正向影响越弱。本文的研究结论不仅揭示了雾霾对企业环境社会责任的正向影响,也揭示了雾霾污染对经营绩效和企业环境责任之间关系的调节影响。该结论对于加强雾霾治理和推动企业良好履行环境社会责任具有积极的作用。更多还原

【Abstract】 The data of A-share listed companies in Shanghai and Shenzhen in 2010-2016 and PM2.5 concentration data released by Columbia University Center for Social and Economic Data and Applications were used in this paper. Based on the fixed-effect regression method, we studied the influence of smog pollution on corporate environmental social responsibility. The results of empirical analysis showed that the smog pollution in various cities of China had a positive impact on the corporate environmental social responsibility, that is, the more serious the local smog pollution, the more corporate environmental social responsibility were undertaken. This paper further tested that smog pollution weakened the positive impact of business performance on the performance of corporate environmental social responsibility, that is, the more serious the smog pollution, the weaker the positive impact of business performance on the corporate environmental social responsibility. The research conclusions of this paper not only revealed the positive impact of smog pollution on corporate environmental social responsibility, but also the adjustment effect of smog pollution on the relationship between business performance and corporate environmental social responsibility. This conclusion has a positive effect on strengthening the governance of smog pollution and promoting the good performance of corporate environmental social responsibility.更多还原