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Impact of ESG Responsibility of Manufacturing Enterprises on Green Technology Innovation under the “Dual Carbon” Goals
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Yingmin CHEN, Yiwei ZHAO, Chenxuan HUAN
Science Technology and Industry | 2025, 25(11) : 251 - 260
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Science Technology and Industry | 2025, 25(11): 251-260
• Enterprise Application •
Impact of ESG Responsibility of Manufacturing Enterprises on Green Technology Innovation under the “Dual Carbon” Goals
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Yingmin CHEN, Yiwei ZHAO, Chenxuan HUAN
Affiliations
  • School of Management, Xi’an University of Finance and Economics, Xi’an 710100, China
Published: 2025-06-10
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Under the “dual carbon” goals, the awareness of social sustainable development has been enhanced, and ESG(environmental, social, and governance)responsibility has received increasing attention, with an increasingly prominent impact on corporate green technology innovation. Selecting 2656 A-share listed manufacturing companies from 2013 to 2022 as samples, a multidimensional fixed effects model and a difference in differences model were constructed to explore the impact of ESG responsibility on green technology innovation in manufacturing companies. It is found that firstly, fulfilling ESG responsibilities in manufacturing enterprises can promote green technology innovation, especially in state-owned and technology intensive enterprises. Secondly, ESG accountability enhances the ability of enterprises to absorb knowledge and skills by promoting human education and skill upgrading, thereby improving green technology innovation. This mechanism is particularly significant in state-owned and technology intensive enterprises. Finally, the impact of the “dual carbon” goals on green technology innovation is that low-carbon enterprises have better implementation effects than high carbon enterprises.

“dual carbon” goals  /  ESG(environmental, social, and governance) accountability  /  human capital structure  /  absorptive capacity  /  green technology innovation
Yingmin CHEN, Yiwei ZHAO, Chenxuan HUAN. Impact of ESG Responsibility of Manufacturing Enterprises on Green Technology Innovation under the “Dual Carbon” Goals[J]. Science Technology and Industry, 2025 , 25 (11) : 251 -260 .
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Year 2025 volume 25 Issue 11
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  • Receive Date：2024-12-08
  • Online Date：2025-12-12
  • Published：2025-06-10
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  • Received：2024-12-08
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Affiliations
    School of Management, Xi’an University of Finance and Economics, Xi’an 710100, China
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光柄菇属 Pluteus 5 2.39
红菇属 Russula 17 8.13
栓菌属 Trametes 5 2.39
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