Environmental protection tax law and corporate ESG performance

被引：2
|
作者：
Li, Yujie [1 ]
Hua, Ziyan [2 ]
机构：
[1] Nanjing Police Univ, Fdn Dept, Nanjing 210042, Jiangsu, Peoples R China
[2] Southeast Univ, Sch Law, Nanjing 211189, Jiangsu, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2024年 / 64卷
关键词：
Environmental protection tax law; Corporate ESG performance; Corporate green technological innovation;
D O I：
10.1016/j.frl.2024.105423
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We analyze the bond between environmental protection tax law (EPTL) and corporate environmental, social, and governance (ESG) performance and explore the mediating role of corporate green technological innovation between the two. The study reveals a significant positive correlation between implementing EPTL and corporate ESG performance, with corporate green technological innovation acting as an intermediary. Furthermore, we find heterogeneity in the influence of EPTL on corporate ESG performance, which is primarily concentrated in non-stateowned enterprises. This study's conclusions remain valid after robustness and parallel trend tests.
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页数：9
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