生态创新与企业废物管理:ESG绩效的调节作用

Eco-innovation and corporate waste management: The moderating role of ESG performance

Review of Quantitative Finance and Accounting · 2024
被引 49 · 同刊同年前 1%
ABS 3

中文导读

基于G7国家企业样本,研究发现生态创新能减少企业废物总量并增加废物再利用和回收,且ESG绩效正向调节这一关系。

Abstract

Abstract Based on a sample of companies from G7 countries, we investigate the effect of eco-innovation on waste management as well as the moderating role of firms’ environmental, social, and governance (ESG) on this relationship. Our findings indicate that a higher level of eco-innovation might lead to a decline in firms’ total waste produced and an increase in firms’ magnitude of reusing and recycling waste. Likewise, our findings are associative with a moderating effect of ESG on the eco-innovation-waste management nexus. We argue that eco-innovation, along with better ESG performance, leads to a reduction in waste produced and thus better business waste management. Our study has several implications on micro- and macroeconomic levels. Countries should revisit their national strategies and domestic policies about circular economies to form international alliances and embrace more technological development.

生态创新废物管理ESG绩效企业治理循环经济