企業(yè)ESG表現(xiàn)、獨(dú)立董事與投資水平

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中圖分類號：F832 文獻(xiàn)標(biāo)志碼：A 文章編號：1008-391X（2025）03-0183-07

Corporate ESG performance， independent directors and investment level

SHIYue，WANGXiaolin*

（Institute for Six-SectorEconomy，F(xiàn)udan University， Shanghai2oo433，China）

Abstract：Regarding the relationship between companies'ESG performance，independent directors，and investment levels，this study employs empirical analysis.Using Chinese A-share listed companies from 2004 to 2021 as the research sample，it examines the relationship between ESG performance and investment levels while exploring how independent directors moderate the efectof ESG performance on investment.The findings reveal a significant positive correlation between ESG performance and investment levels.Specifically，independent directors with overseas educational backgrounds moderate this relationship，as do female independent directors. These conclusions thus provide a reference for enhancing corporate ESG performance，boosting enterprise vitality，and achieving quality and efficiency improvement.

Keywords： corporate ESG performance; investment level; independent directors; corporate vitality; quality and efficiency improvement

0 引言

ESG）理念倡導(dǎo)的將環(huán)境、社會和治理因素融入企業(yè)戰(zhàn)略和決策的理念和做法，與中國的新發(fā)展理念高度契合。（剩余6825字）