企业社会责任表现对公司雇员决策的影响—基于中国A股上市公司的实证分析

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摘要

本研究选取2011—2021年沪深A股上市公司为样本，依托多类理论，探究ESG评分对企业就业水平的影响，以及工资水平、成长能力、所有制的调节作用，弥补现有研究边界条件分析的短板。研究采用双向固定效应模型开展实证检验，结果表明：ESG评分在1%水平上显著正向影响企业就业水平，评分每提升一单位，就业水平平均提升3.49%；工资水平、成长能力分别在10%、1%水平发挥正向调节作用，所有制调节效应不显著。稳健性检验证实结论可靠。本研究拓展了ESG相关理论应用，具备一定学术价值。

文献引用

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