Based on the data of China's A-share listed companies from 2009 to 2019, this paper empirically examines the relationship between internal control and total factor productivity of enterprises in the presence of environmental uncertainty. The research shows that high quality internal control can effectively improve the total factor productivity of enterprises. Environmental uncertainty negatively moderates the relationship between internal control quality and total factor productivity. Further research in this paper shows that there are heterogeneous effects on the adjusting effects of different life cycles, property rights and regional distribution of enterprises, that is, when enterprises are in the growth stage, the quality of internal control has a significant effect on the improvement of total factor productivity of enterprises. For enterprises and non-state-owned enterprises located in the eastern region, the inhibition and adjustment effect of environmental uncertainty is more significant. At the same time, the supplementary research finds that internal control directly affects the total factor productivity of enterprises through the intermediary role of promoting enterprise development and innovation and easing financing constraints. The research conclusions enrich the literature on the mechanism of internal control affecting enterprises' total factor productivity and provide a new reference and basis for enterprises to effectively manage the internal environment, strengthen the risk control management mechanism and improve the enterprise value.

文章基于2012—2021年我国A股上市公司数据,实证检验ESG表现与企业绿色创新绩效两者间的关系以及环境不确定性调节效应的影响机理.研究发现,良好的ESG表现能够有效提高企业绿色创新绩效;而环境不确定性负向调节ESG表现与企业绿色创新绩效的关系.进一步研究表明,对于企业不同产权性质和地区分布,调节效应存在异质性影响,具体地:对于身处东部地区的企业和非国有企业,环境不确定性的抑制调节效应更加显著.同时,补充研究表明,ESG表现通过推动企业发展创新、缓解融资约束的中介作用,直接影响企业绿色创新绩效.

随着可持续发展理念深入人心,ESG报告信息披露质量越来越受到利益相关方的重视.作为评价企业长期可持续发展的依据和价值体现,企业ESG披露意识逐步增强,国有企业的披露意愿高于民营企业,但无论是国企还是民企都存在一定的"漂绿"现象."漂绿"行为的产生主要有ESG信息披露标准不统一、披露要求差异大、评价体系的构建尚待完善等外因,也有企业谋求绿色融资或补贴、内部信披制度不健全、数据采集困难和保护商业机密等内因.对ESG报告的"漂绿"行为,须以多种评价体系为基础,锚定四级评价指标体系的量化指标,通过量化指标实际披露数据与行业平均标准、最高标准和最低标准进行比对加以甄别,同时应从构建中国特色的ESG生态系统、完善上市公司ESG信息披露标准、建立ESG数据信息采集体系、强化企业ESG责任担当等方面采取治理举措.

气候变化在全球范围内引起广泛关注,气候相关风险对企业生产经营活动产生的影响不可忽视.农业上市公司因其特殊性需将气候变化纳入职责范围,重视气候风险及机遇并进行全面评估.文章基于TCFD框架,阐明与剖析农业上市公司气候相关财务信息披露的必要性,并提出四要素要求下的披露内容建议,以期为我国农业上市公司气候相关财务信息披露的发展提供一定的借鉴与参考.

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