文章摘要
企业ESG表现、营销能力与债务融资的关系研究
Research on the Relationship between Corporate ESG Performance,Marketing Capability and Debt Financing
  
DOI:
中文关键词: 企业ESG表现;债务融资水平;营销能力
英文关键词: corporate ESG performance; debt financing level; marketing capability
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作者单位
单诗懿  
顾 艳  
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中文摘要:
      ESG理念强调企业在追求经济效益的同时,也要重视环境保护、社会责任和企业治理三个方面。论文选取2018—2022年中国沪深A股上市公司为样本,研究企业ESG表现与债务融资水平之间的关系,尤其关注企业营销能力在其间发挥的作用。结果表明,企业ESG表现与债务融资水平之间存在显著的正相关,公司的营销能力在企业ESG表现与债务融资水平之间起到了正向调节作用。
英文摘要:
      The ESG concept emphasizes that while pursuing economic benefits, enterprises should also pay attention to three aspects: environmental protection, social responsibility and corporate governance. This paper selects Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2018 to 2022 as samples to study the relationship between corporate ESG performance and debt financing levels, with a particular focus on the role of corporate marketing capability in this relationship. The results indicate a significant positive correlation between corporate ESG performance and debt financing levels, and the company's marketing capability plays a positive moderating role between corporate ESG performance and debt financing levels.
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