关键词:
ESG信息披露机制
ESG评级
商业银行
绿色金融发展
正相关
摘要:
ESG信息披露机制兼顾经济、环境、社会和治理效益的可持续发展价值观,促进绿色金融发展和经济社会全面绿色低碳转型。商业银行作为金融市场的主体,在“十四五”时期大力推动绿色金融,如今已成为在近几年中ESG信息披露率最高的行业。本文以2012~2022年中国商业银行为研究对象,探究ESG评级与商业银行绿色金融发展水平的关系和影响。研究发现:ESG评级与商业银行绿色金融发展水平之间呈现显著的正相关关系,且绿色信贷余额的增加,能够推动商业银行的可持续发展,提高发展绿色金融的内驱力。研究结果表明,ESG信息披露机制是一个评判商业银行绿色金融发展的优异指标,为商业银行及更多企业提高ESG评级分数、扩大绿色信贷规模、推进可持续发展和绿色金融发展提供新的参考。The ESG information disclosure mechanism takes into account the sustainable development values of economic, environmental, social and governance benefits and promotes the development of green finance and the comprehensive green and low-carbon transformation of economy and society. As the main body of the financial market, commercial banks vigorously promoted green finance during the “14th Five-Year Plan” period and now have become the industry with the highest ESG information disclosure rate in recent years. This paper takes Chinese commercial banks from 2012 to 2022 as the research object to explore the relationship and influence of ESG rating on the development level of green finance of commercial banks. It is found that there is a significant positive correlation between ESG ratings and the level of green finance development of commercial banks, and the increase in green credit balance can promote the sustainable development of commercial banks and improve the internal drive to develop green finance. The results show that the ESG information disclosure mechanism is an excellent indicator to judge the development of green finance in commercial banks. It provides a new reference for commercial banks and more enterprises to improve ESG rating scores, expand green credit scale, and promote sustainable development and green finance development.