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我国经济已进入高质量发展阶段，加速催生新质生产力已成为企业应对时代挑战、把握发展机遇的必要选择。ESG作为从环境、社会和治理三维度综合推动企业面向高质量发展的战略工具，与新质生产力的内在要求不谋而合。为明晰ESG表现对企业新质生产力的作用机制，文章借助社会认同理论进行实证检验，结果表明：ESG表现显著促进企业新质生产力的发展；雇员关系优势在ESG表现和企业新质生产力发展之间起中介作用；当政府补贴越高、产权性质为国有、社会信任程度越高时，ESG表现对企业新质生产力的促进作用越强。文章丰富了社会认同理论在ESG研究方面的应用，揭示了社会认同视域下ESG对企业新质生产力的影响机制，为企业高度重视并扎实推进ESG发展，发挥雇员关系优势，以及正确发挥政府补贴的支持作用、国有企业的示范作用、社会信任的规范作用等方面给出建议和管理措施。
Abstract：China's economy has entered a stage of high-quality development, accelerating the development of new productive forces has become a necessary choice for enterprises to respond to contemporary challenges and seize development opportunities.ESG, as a strategic tool that promotes high-quality development from the dimensions of environment, society, and governance,aligns with the intrinsic requirements for the development of new productive forces. To clarify the mechanism by which ESG performance impacts the development of new productive forces in enterprises, this paper employs social identity theory to empirically test the relationship. The test results indicate that ESG performance promotes the development of new productive forces in enterprises; employee relationship advantage plays a mediating role between ESG performance and the development of enterprise new quality productivity; the higher the government subsidies, in state-owned enterprises, and the higher the degree of social trust in the region, the positive effect of ESG performance on the development of new productive forces is more pronounced. This study enriches the application of social identity theory in ESG research by revealing the mechanism through which ESG influences enterprises' new productivity from the perspective of social identity. It provides recommendations and management measures for enterprises to emphasize and solidly promote ESG development, leverage the advantages of employee relations, and correctly harness the supportive role of government subsidies, the exemplary role of state-owned enterprises, and the normative role of social trust.
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基本信息:
DOI：10.14134/j.cnki.cn33-1336/f.2025.02.004
中图分类号:F273
引用信息:
[1]辛杰.社会认同视域下ESG对企业新质生产力的影响机制研究[J].商业经济与管理,2025,No.400(02):47-61.DOI:10.14134/j.cnki.cn33-1336/f.2025.02.004.
基金信息:
教育部人文社会科学基金项目“面向新质生产力的中国特色企业ESG构建与生态化治理研究”(24YJA630110); 山东省社会科学规划重点项目“面向新质生产力的中国特色企业ESG评价体系、价值效应与生态治理研究”(24BGLJ03); 山东大学人文社会科学研究重大项目“基于量子范式的元宇宙企业价值共生理论研究”(22RWZD18)