Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)

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Research on the Impact of Financial Policy on Environmental, Social and Governance Performance of Enterprises under the Green and Low-carbon Development Goals

Evidence from the pilot project of "Comprehensive Demonstration City of Energy Conservation and Emission Reduction Fiscal Policy"

Authors
Kongchun Wang1, *
1Graduate student, School of Economics, Anhui University, Bengbu, China
*Corresponding author. Email: wkcjy1124@163.com
Corresponding Author
Kongchun Wang
Available Online 28 September 2023.
DOI
10.2991/978-94-6463-260-6_34How to use a DOI?
Keywords
green and low-carbon development; fiscal policy; environmental; social and governance performance
Abstract

The fiscal policy under the goal of green and low-carbon development is of great significance for promoting the environmental, social and governance development of enterprises. Taking A-share listed companies from 2009 to 2017 as samples, this paper analyzes the influence of the pilot policy of "comprehensive demonstration city of energy conservation and emission reduction fiscal policy" on the environmental, social and governance performance of enterprises by using multi-period double difference method. The results show that the pilot policy of demonstration cities can significantly improve the environmental, social and governance performance. The research in this paper provides decision-making reference for promoting green economic transformation and high-quality development.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
28 September 2023
ISBN
978-94-6463-260-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-260-6_34How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kongchun Wang
PY  - 2023
DA  - 2023/09/28
TI  - Research on the Impact of Financial Policy on Environmental, Social and Governance Performance of Enterprises under the Green and Low-carbon Development Goals
BT  - Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)
PB  - Atlantis Press
SP  - 264
EP  - 270
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-260-6_34
DO  - 10.2991/978-94-6463-260-6_34
ID  - Wang2023
ER  -