Research on the Impact of Financial Policy on Environmental, Social and Governance Performance of Enterprises under the Green and Low-carbon Development Goals

Kongchun Wang ()
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Kongchun Wang: Anhui University, Graduate student, School of Economics

A chapter in Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023), 2024, pp 264-270 from Springer

Abstract: Abstract The fiscal policy under the goal of green and low-carbon development is of great significance for promoting the environmental, social and governance development of enterprises. Taking A-share listed companies from 2009 to 2017 as samples, this paper analyzes the influence of the pilot policy of "comprehensive demonstration city of energy conservation and emission reduction fiscal policy" on the environmental, social and governance performance of enterprises by using multi-period double difference method. The results show that the pilot policy of demonstration cities can significantly improve the environmental, social and governance performance. The research in this paper provides decision-making reference for promoting green economic transformation and high-quality development.

Keywords: green and low-carbon development; fiscal policy; environmental; social and governance performance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-260-6_34

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DOI: 10.2991/978-94-6463-260-6_34

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