| 摘要: |
| 体育企业改善 ESG 表现成为提高企业新质生产力水平和实现可持续发展的重要途径。基于调试拓展后的 TOE分析框架,采用 NCA 和动态 QCA 方法,分析2018—2022年间39家中国沪深 A 股体育概念上市公司的面板数据,从时间纵轴上探讨体育企业 ESG 表现改善的组态效应。发现:对于改善体育企业 ESG 表现不存在单一的必要条件,但是提高环境信息披露质量在产生高企业 ESG 表现上发挥着较普适的作用;识别出两种有助于实现高体育企业 ESG 表现的组态,分别为持续扩展型和风险规避型;从时间维度看,两种组态的一致性整体呈现出渐进上升的趋势,并且总体解释力逐步增强;从空间维度看,体育企业在改善 ESG 表现过程中所选择的组态存在显著异质性。鉴于此,建议将 ESG 理念嵌入体育企业的发展脉络,构筑稳固高效的体育企业内部控制体系,筑牢体育企业向绿色技术创新领域探索的基础支撑。 |
| 关键词: 体育企业 ESG 表现 TOE框架 动态 QCA NCA |
| DOI： |
| 投稿时间：2024-11-28 |
| 基金项目:四川省哲学社会科学基金一般项目 “成渝地区双城经济圈背景下四川体育产业集聚创新驱动发展研究”(SCJJ23ND348) |
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| How Do Sports Companies Improve ESG Performance?———Empirical Evidence from A-share Listed Companies |
| HAN Song,CHEN Zongke |
| (Physical Education College, Sichuan University, Chengdu 610065 , China) |
| Abstract: |
| Improving the ESG performance of sports enterprises has become an important pathway toenhance the level of new productivity and achieve sustainable development. Based on the TOE analysisframework expanded by debugging, NCA and dynamic QCA methods are adopted to analyze the paneldata of 39 Chinese A-share sports concept listed companies in Shanghai and Shenzhen between 2018and 2022, and explore the configuration effect of ESG performance improvement of sports enterpriseson the time axis. It is found that there is no single necessary condition for improving the ESG performanceof sports companies, but enhancing the quality of environmental information disclosureplays a more universal role in generating high ESG performance; two configurations that help achievehigh ESG performance in sports companies have been identified, including continuous expansion andrisk aversion; from a temporal perspective, the consistency of these two configurations shows an overalltrend of gradual increase, with their explanatory power gradually strengthening; from a spatialperspective, there is significant heterogeneity in the configurations chosen by sports companies to improvetheir ESG performance. In view of this, it is suggested to embed the ESG concept into the developmentcontext of sports enterprises, build a stable and efficient internal control system of sportsenterprises, and lay a solid foundation for sports enterprises to explore the field of green technologyinnovation. |
| Key words: sports companies ESG performance TOE framework dynamic QCA NCA |
