Article(id=1321858834306548433, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858745504743853, articleNumber=PA20260928_YE3GqOZA, orderNo=null, doi=null, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1776182400000, receivedDateStr=2026-04-15, revisedDate=null, revisedDateStr=null, acceptedDate=null, acceptedDateStr=null, onlineDate=1793085305048, onlineDateStr=2026-10-27, pubDate=1782316800000, pubDateStr=2026-06-25, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1793085305047, onlineIssueDateStr=2026-10-27, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1793085305047, creator=admin, updateTime=1793085305047, updator=admin, issue=Issue{id=1321858745504743853, tenantId=1146029695717560320, journalId=1146123222451335185, year='2026', volume='26', issue='12', pageStart='1', pageEnd='325', issueExtLink='null', onlineDate='null', pubDate='1782316800000', pubDateStr='2026-06-25', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=0, articleOrder=1, issueType=-1, specialIssue=null, createTime=1793085283876, creator='ztmeta', updateTime=1793085782952, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1321860838856704139, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858745504743853, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1321860838856704140, tenantId=1146029695717560320, journalId=1146123222451335185, issueId=1321858745504743853, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=99, endPage=107, ext={CN=ArticleExt(id=1321858838685401811, articleId=1321858834306548433, tenantId=1146029695717560320, journalId=1146123222451335185, language=CN, title=ESG信息披露对中国企业对外直接投资的影响研究, columnId=null, journalTitle=科技和产业, columnName=null, runingTitle=null, highlight=null, articleAbstract=

企业ESG信息披露已成为增强跨国竞争优势的重要战略工具。基于2017—2023年中国A股数据,实证检验ESG信息披露对企业对外直接投资(OFDI)的影响。研究发现,ESG披露显著促进OFDI,且环境与治理维度的带动作用强于社会维度,并具有门槛特征。异质性分析显示,该效应对非国有及技术密集型企业更显著。机制检验表明,ESG披露通过提升信息透明度与声誉资本驱动投资,且自主披露的效果优于外部评级。据此提出完善披露框架、实施差异化激励建议。

, authors=null, authorsList=null, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=https://oss.bj-dx-dzqywjd-hlw-icp.inspurcloudoss.com:6063/cast-journal-prod/94fb98ccd44540148c7753a871ddd9f2.pdf?response-content-disposition=attachment%3B%20filename%3D%221671-1807-2026-12-0099.pdf%22&X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Date=20261027T065638Z&X-Amz-SignedHeaders=host&X-Amz-Expires=604800&X-Amz-Credential=NjRlNmUzOGMtM2Y3OC00MDQ3LThkMmYtN2JkODRmYmI3MTgw%2F20261027%2Fbj-dx-dzqywjd-hlw-icp%2Fs3%2Faws4_request&X-Amz-Signature=aaa14642b66965a87e70e61b68118f1e32a462dd724aa71a7f505ebed935eca4, pdf=dPSMdJfPwlT0S6cSd0WDZg==, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null)}, authors=[Author(id=1321858839222272732, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, orderNo=1, firstName=null, middleName=null, lastName=null, nameCn=王晓娟, orcid=null, stid=null, country=null, authorPic=null, dead=null, email=[], emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=2, ext={CN=AuthorExt(id=1321858839297770205, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, authorId=1321858839222272732, language=CN, stringName=王晓娟, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=¹, address=^1. 西安财经大学经济学院,西安710100 西安财经大学经济学院,西安710100, bio=王晓娟: 西安财经大学经济学院,西安710100 王晓娟(1998—),女,甘肃武威人,博士,讲师,研究方向为环境经济、农业经济, bioImg=null, bioContent=null, aboutCorrespAuthor=null)}, companyList=null), Author(id=1321858839398433502, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, orderNo=2, firstName=null, middleName=null, lastName=null, nameCn=郭欢尹, orcid=null, stid=null, country=null, authorPic=null, dead=null, email=[], emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=2, ext={CN=AuthorExt(id=1321858839679451871, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, authorId=1321858839398433502, language=CN, stringName=郭欢尹, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=², address=^2. 武汉大学经济与管理学院,武汉430072 武汉大学经济与管理学院,武汉430072, bio=郭欢尹: 武汉大学经济与管理学院,武汉430072 郭欢尹(2005—),女,江苏张家港人,研究方向为绿色金融, bioImg=null, bioContent=null, aboutCorrespAuthor=null)}, companyList=null), Author(id=1321858839767532256, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, orderNo=3, firstName=null, middleName=null, lastName=null, nameCn=张议匀, orcid=null, stid=null, country=null, authorPic=null, dead=null, email=[], emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=2, ext={CN=AuthorExt(id=1321858839830446817, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, authorId=1321858839767532256, language=CN, stringName=张议匀, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=³, address=^3. 四川大学经济学院,成都610065 四川大学经济学院,成都610065, bio=张议匀: 四川大学经济学院,成都610065 张议匀(2005—),女,山西吕梁人,研究方向为环境经济, bioImg=null, bioContent=null, aboutCorrespAuthor=null)}, companyList=null), Author(id=1321858839905944290, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, orderNo=4, firstName=null, middleName=null, lastName=null, nameCn=刘轶芳, orcid=null, stid=null, country=null, authorPic=null, dead=null, email=[], emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=2, ext={CN=AuthorExt(id=1321858839973053155, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, authorId=1321858839905944290, language=CN, stringName=刘轶芳, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=⁴, address=^4. 中央财经大学经济学院,北京100081 中央财经大学经济学院,北京100081, bio=刘轶芳: 中央财经大学经济学院,北京100081 刘轶芳(1981—),女,黑龙江大庆人,博士,教授,研究方向为环境经济、可持续发展。, bioImg=null, bioContent=null, aboutCorrespAuthor=null)}, companyList=null)], keywords=[Keyword(id=1321858840077910756, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, language=CN, orderNo=1, keyword=ESG信息披露), Keyword(id=1321858840153408229, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, language=CN, orderNo=2, keyword=对外直接投资), Keyword(id=1321858840220517094, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, language=CN, orderNo=3, keyword=企业国际化), Keyword(id=1321858840300208871, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, language=CN, orderNo=4, keyword=信号传递)], refs=null, funds=null, companyList=[AuthorCompany(id=1321858838815425236, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, xref=1, ext=[AuthorCompanyExt(id=1321858838828008149, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, companyId=1321858838815425236, language=CN, country=null, province=null, city=null, postcode=null, companyName=西安财经大学经济学院,西安710100, departmentName=null, remark=^1. 西安财经大学经济学院,西安710100)]), AuthorCompany(id=1321858838928671446, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, xref=2, ext=[AuthorCompanyExt(id=1321858838937060055, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, companyId=1321858838928671446, language=CN, country=null, province=null, city=null, postcode=null, companyName=武汉大学经济与管理学院,武汉430072, departmentName=null, remark=^2. 武汉大学经济与管理学院,武汉430072)]), AuthorCompany(id=1321858839008363224, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, xref=3, ext=[AuthorCompanyExt(id=1321858839016751833, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, companyId=1321858839008363224, language=CN, country=null, province=null, city=null, postcode=null, companyName=四川大学经济学院,成都610065, departmentName=null, remark=^3. 四川大学经济学院,成都610065)]), AuthorCompany(id=1321858839088055002, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, xref=4, ext=[AuthorCompanyExt(id=1321858839096443611, tenantId=1146029695717560320, journalId=1146123222451335185, articleId=1321858834306548433, companyId=1321858839088055002, language=CN, country=null, province=null, city=null, postcode=null, companyName=中央财经大学经济学院,北京100081, departmentName=null, remark=^4. 中央财经大学经济学院,北京100081)])], figs=null, attaches=null, journal=Journal(id=1146119232468656133, delFlag=0, nameCn=科技和产业, nameEn=Science Technology and Industry, nameHistory1=null, nameHistory2=null, issn=1671-1807, eissn=, cn=11-4671/T, coden=null, periodic=3, language=CN, oaType=是, ccby=null, superviseOffice=null, ownerOffice=null, pubOffice=null, editorOffice=null, officeType=null, aims=null, clcCode=null, officeProv=null, officeCity=null, officeAddr=null, officeZip=null, officeEmail=null, officePhone=null, editDirector=null, officeDirector=null, officeDirectorPhone=null, officeStaffNum=null, officeEmpNum=null, coverPicUrl=65omA9nasEwsJtKyya4q2A==, journalPrice=null, startedYear=null, abbrevIsoEn=Sci Technol Ind, journalRemark=null, publicationField=null, createdTime=null, updatedTime=1788948806777, createdBy=null, updatedBy=13041195026, firstLetterCn=K, firstLetterEn=K, subjectCode=Multidisciplinary, subjectName=null, subjectCodeEn=Multidisciplinary, subjectNameEn=null, picCn=65omA9nasEwsJtKyya4q2A==, picEn=/wwFtLNQXxKpecNSjAf1AQ==, jcr=null, cjcr=null, exts=[JournalExt(id=1304509103758398326, language=CN, name=科技和产业, nameHistory1=null, nameHistory2=null, managedBy=中国科学技术协会, sponsoredBy=中国技术经济学会, publishedBy=《科技和产业》编辑部, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=http://www.kjhcy.org/kjycy/home, createdTime=1788948806943, updatedTime=1788948806943, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=http://www.kjhcy.org/kjycy/site/menu/20110121105642001, submissionAuthorUrl=http://www.kjhcy.org/kjycy/author/login, submissionEditorUrl=http://www.kjhcy.org/kjycy/editor/login, submissionReviewUrl=http://www.kjhcy.org/kjycy/user/login, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""}), JournalExt(id=1304509103808729975, language=EN, name=Science Technology and Industry, nameHistory1=null, nameHistory2=null, managedBy=, sponsoredBy=, publishedBy=, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=http://www.kjhcy.org/kjycy/home, createdTime=1788948806955, updatedTime=1788948806955, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=, submissionAuthorUrl=http://www.kjhcy.org/kjycy/author/login, submissionEditorUrl=http://www.kjhcy.org/kjycy/editor/login, submissionReviewUrl=http://www.kjhcy.org/kjycy/user/login, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""})], databaseList=null, tenantJournalId=1146123222451335185, websiteList=[Website(id=1148243202395595182, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1146123222451335185, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/kjhcy/CN, language=CN, createTime=1751692112778, createBy=18614031015, updateTime=1753522130587, updateBy=18614031015, name=科技和产业-中文站点, tplId=1146099689490845704, title=科技和产业, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1155919343281103033, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=articleTextType, value=kx, createTime=1753522247381, updateTime=1753522247381, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343260131510, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=banner, value=null, createTime=1753522247376, updateTime=1753522247376, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343251742901, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=logo, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic?fileId=NeDGaoVSnAwTO5bjjrifjg==, createTime=1753522247374, updateTime=1753522247374, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343272714424, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic, createTime=1753522247379, updateTime=1753522247379, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919343268520119, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1148243202395595182, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_cn_619/, createTime=1753522247378, updateTime=1753522247378, creator=18614031015, updator=18614031015)]), Website(id=1155919131955314719, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1146123222451335185, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/kjhcy/EN, language=EN, createTime=1753522197002, createBy=18614031015, updateTime=1753522207756, updateBy=18614031015, name=科技和产业-英文站点, tplId=1146101810881728533, title=Science Technology and Industry, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1155919498877194448, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=articleTextType, value=kx, createTime=1753522284478, updateTime=1753522284478, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498860417229, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=banner, value=null, createTime=1753522284474, updateTime=1753522284474, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498852028620, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=logo, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic?fileId=NeDGaoVSnAwTO5bjjrifjg==, createTime=1753522284472, updateTime=1753522284472, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498873000143, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/kjdb/CN/file/pic, createTime=1753522284477, updateTime=1753522284477, creator=18614031015, updator=18614031015), WebsiteProps(id=1155919498864611534, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1155919131955314719, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_cn_619/, createTime=1753522284476, updateTime=1753522284476, creator=18614031015, updator=18614031015)])], journalTitle=科技和产业, weixinUrl=null, journalUrl=null, iacademicId=null, status=1, seqNo=null, journalTitleEn=Science Technology and Industry, journalPhotoCn=65omA9nasEwsJtKyya4q2A==, journalPhotoEn=/wwFtLNQXxKpecNSjAf1AQ==, journalFirstLetter=K, journalRecommend=null, journalNew=null, journalCollection=null, jcrJf=null, cjcrJf=null, jcrJfStr=null, cjcrJfStr=null, submissionFirstDecision=null, sciSubjectClassification=null, casSubjectClassification=null, citeScore=null, totalCitationFrequency=null, icpCode=null, psCode=null, advertisingLicenseCode=null, copyrightInformation=null, country=null, option=, provinceCode=null, provinceName=null, collectFlag=false, interPubPlatform=, interPubPlatformUrl=null), detailUrlCn=https://castjournals.cast.org.cn/joweb/kjhcy/CN/Y2026/V26/I12/99, detailUrlEn=https://castjournals.cast.org.cn/joweb/kjhcy/EN/Y2026/V26/I12/99, pdfUrlCn=https://castjournals.cast.org.cn/joweb/kjhcy/CN/PDF/Y2026/V26/I12/99, pdfUrlEn=https://castjournals.cast.org.cn/joweb/kjhcy/EN/PDF/Y2026/V26/I12/99, aliStartDate=null, aliEndDate=null, collectionFlag=false, citedCount=null, citedUrl=null, previewStatus=0, delFlag=0, hasFullText=0, orderTime=1782316800000, fullTextJson=null, articleText=null, reference=null)