1.天津市中国特色社会主义理论体系研究中心,天津 300191 ;2.南开大学经济学院,天津 300071
郭浩(通信作者):天津市中国特色社会主义理论体系研究中心讲师,经济学博士。研究方向:国际贸易学。
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本文受国家社会科学基金一般项目"地缘政治博弈对我国高科技产业供应链韧性的影响及对策研究"(项目编号:25BJY011)的资助
1. Tianjin Research Center on the Theoretical System of Socialism with Chinese Characteristics, Tianjin 300191 , China ; 2. School of Economics, Nankai University, Tianjin 300071 , China
企业在可持续发展过程中积累的ESG优势能够成为增强出口竞争力的新动能。本文基于2008~2023年A股上市公司数据,考察ESG优势对企业出口竞争力的影响并开展机制分析。研究表明:ESG优势能够增强企业出口竞争力;机制分析表明,ESG优势增强企业出口竞争力主要依赖于收入效应而非成本优势,具体表现为通过研发创新效应、人力资本强化效应和供应链多元化效应增强企业出口竞争力。异质性分析发现,ESG优势对海外业务高依赖企业、非专精特新企业、工业企业和数字普惠金融发展程度较高地区企业的出口竞争力具有更强的促进效果。进一步分析发现,ESG优势产生的出口竞争力促进效果随企业数字化转型程度提升而增强,环境治理实践改善能够显著增强企业出口竞争力,社会和公司治理实践改善则不显著。本文研究结论有助于为企业增强出口竞争力、推动高质量对外贸易格局构建提供决策依据和政策参考。
The ESG advantages accumulated by enterprises in the process of sustainable development can become a new driving force for enhancing export competitiveness. Based on the data of A-share listed companies from 2008 to 2023, this paper examines the impact of ESG advantages on the export competitiveness of enterprises and conducts a mechanism analysis. Research shows that ESG advantages can enhance the export competitiveness of enterprises. Mechanism analysis indicates that the enhancement of an enterprise's export competitiveness by ESG advantages mainly relies on the income effect rather than the cost advantage. Specifically, it is manifested in the improvement of an enterprise's export competitiveness through the effects of R&D innovation, human capital enhancement and supply chain diversification. Heterogeneity analysis reveals that ESG advantages have a stronger promoting effect on the export competitiveness of enterprises with high reliance on overseas business, non-specialized and innovative enterprises, industrial enterprises, and regions with a high level of digital inclusive finance development. Further analysis reveals that the promoting effect of ESG advantages on export competitiveness increases with the degree of digital transformation of enterprises. Improvements in environmental governance practices can significantly enhance the export competitiveness of enterprises, while improvements in social and corporate governance practices are not significant. These research conclusions are conducive to providing decision-making basis and policy reference for enterprises to enhance their export competitiveness and promote the construction of a high-quality foreign trade pattern.
郭浩,李荣林. ESG与企业出口竞争力:成本优势还是收入效应[J].上海对外经贸大学学报,2026,33(5):19-33.
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