绿色创新对企业环境绩效的影响研究——基于因果森林算法的分析
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引用本文:王耀中,黄选爱,胡尊国.绿色创新对企业环境绩效的影响研究——基于因果森林算法的分析[J].财经理论与实践,2024,(3):125-130
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作者单位
王耀中,黄选爱,胡尊国 (长沙理工大学 经济与管理学院湖南 长沙 410114) 
中文摘要:基于因果森林算法的分析,依据2013—2020年A股359家上市公司样本数据,测度绿色创新对企业环境绩效的影响。结果显示,企业绿色创新有助于降低运营成本和排污费用支出,提升环境绩效。异质性分析揭示,企业绿色创新的环境绩效与其债权结构和股权集中度紧密相关。鉴于此,需完善绿色创新评价体系,优化企业资产负债表,增强股东在环保议题上的影响力等,加速社会绿色转型发展。
中文关键词:绿色创新  企业环境绩效
 
Green Innovation and Corporate Environmental Performance: Evidence Based on Machine Learning Models
Abstract:Based on the analysis of the causal forest algorithm and data from a sample of 359 A-share listed companies from 2013 to 2020, this study measures the impact of green innovation on corporate environmental performance. The results show that corporate green innovation helps reduce operating costs and pollution expenses, thereby improving environmental performance. Heterogeneity analysis reveals that the environmental performance of corporate green innovation is closely related to the company's debt structure and equity concentration. In view of this, it is necessary to improve the green innovation evaluation system, optimize corporate balance sheets, and enhance shareholder influence on environmental issues to accelerate the green transition of society.
keywords:green innovation  corporate environmental performance
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