文献类型：期刊文献

英文题名：Green R & D investment, ESG reporting, and corporate green innovation performance

作者：Rauf, Fawad[1];Wanqiu, Wang[1];Naveed, Khwaja[2];Zhang, Yanqiu[3]

第一作者：Rauf, Fawad

通讯作者：Zhang, YQ[1]

机构：[1]Beijing Univ Technol, Coll Econ & Management, Beijing, Peoples R China;[2]United Arab Emirates Univ, Dept Accounting, Coll Business & Econ, Al Ain, U Arab Emirates;[3]Beijing Union Univ, Coll Management, Beijing, Peoples R China

第一机构：Beijing Univ Technol, Coll Econ & Management, Beijing, Peoples R China

通讯机构：[1]corresponding author), Beijing Union Univ, Coll Management, Beijing, Peoples R China.|[1141755]北京联合大学管理学院;[11417]北京联合大学;

年份：2024

卷号：19

期号：3

外文期刊名：PLOS ONE

收录：;Scopus(收录号：2-s2.0-85188884901);WOS:【SCI-EXPANDED(收录号:WOS:001194753900046)】；

基金：The Humanities and Social Science Project of the Ministry of Education: Research on the Driving Mechanism and Implementation Path of ESG Information Disclosure in Chinese Enterprises under the "Dual Carbon" Goal (22YJA630115).

语种：英文

摘要：Given the contradictory empirical evidence on the relationship between green R&D expenditure and corporate Green Innovation performance (GIP), The present research study is a distinctive investigation into the moderating impacts of ESG reporting on this relationship. We utilized a data collection of 3,846, firm-year observations of A-share listed firms in China from 2016 to 2022 from CSMAR and Bloomberg databases. The firm's Corporate GIP is assessed and measured by looking at the total quantity of green patents. Lastly, models with multiple regression analyses and fixed effects were employed. The findings show that ESG reporting has a positive and significant impact on the association between corporate GIP and green R&D expenditure, implying its compensating and supportive function in the form of green signals in green outputs. This research could help executives and lawmakers, especially in developing countries to build innovative environmental strategies for business sustainability.