Author(s)

Mengying Han ¹, Xuepeng Zhang ¹, Suchao He ¹

Affiliation(s)

¹ School of Management, Northwest Normal University, Lanzhou, Gansu, 730071, China

Corresponding Author

Xuepeng Zhang

ABSTRACT

China's economy is facing new challenges and opportunities during the critical period of transition from rapid development to high-quality development. In order to realize the goal of sustainable development, both companies and society need to focus on ESG, which is the responsibility and contribution of enterprises to the environment, society, and governance. This article analyzes the impact of economic policy uncertainty on ESG performance of all A-share listed companies in China from 2012 to 2022, as well as the role of corporate innovation. The main findings of this article include: (1) Economic policy uncertainty can stimulate enterprises to improve their ESG levels and innovation capabilities; (2) Enterprise innovation is an important way for economic policy uncertainty to affect the ESG performance of enterprises.

KEYWORDS

Economic policy uncertainty; corporate ESG performance; corporate innovation

CITE THIS PAPER

Mengying Han, Xuepeng Zhang, Suchao He, Research on the Impact Mechanism of Economic Policy Uncertainty on ESG Performance of Enterprises—Based on the Perspective of Enterprise Innovation. Accounting and Corporate Management (2024) Vol. 6: 16-22. DOI: http://dx.doi.org/10.23977/acccm.2024.060303.

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