Ảnh hưởng của Môi trường, Xã hội, và Quản trị đến Chi phí sử dụng vốn: Tiếp cận theo phân tích tổng hợp

Các tác giả

  • Nguyễn Thu Hương Trường Đại học Công nghiệp Hà Nội
  • Đặng Ngọc Hùng Trường Đại học Công nghiệp Hà Nội

Từ khóa:

Chi phí sử dụng vốn, ESG, phân tích tổng hợp, trách nghiệm xã hội

Tóm tắt

Ảnh hưởng của Môi trường, Xã hội, và Quản trị (ESG) đến chi phí sử dụng vốn của doanh nghiệp đã được nghiên cứu nhưng kết quả chưa đồng nhất, chưa có nghiên cứu nào sử dụng phương pháp phân tích tổng hợp để xem xét toàn diện. Qua phân tích tổng hợp có hệ thống, nhóm tác giả đánh giá tác động ESG đến chi phí sử dụng vốn với mẫu gồm 28 bài báo đã xuất bản, quy mô ảnh hưởng 116 công bố trong giai đoạn 2020 đến 2024. Đây là nỗ lực đầu tiên nghiên cứu tác động của ESG đến chi phí sử dụng vốn để đánh giá ý nghĩa của quy mô hiệu ứng trung bình ước tính theo tổng thể và từng khía cạnh. Kết quả là ESG có quan hệ ngược chiều với chi phí sử dụng vốn. Nghiên cứu cũng xem xét ảnh hưởng của ESG đến chi phí sử dụng vốn trong bối cảnh khác nhau. Phát hiện này hàm ý rằng các nhà quản lý có thể yên tâm đầu tư vào ESG vì ESG giúp giảm thiểu chi phí sử dụng vốn.

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Tải xuống

Đã Xuất bản

31-03-2025

Cách trích dẫn

Nguyễn, T. H., & Đặng, N. H. (2025). Ảnh hưởng của Môi trường, Xã hội, và Quản trị đến Chi phí sử dụng vốn: Tiếp cận theo phân tích tổng hợp. Tạp Chí Kinh Tế Và Phát triển, (333(2), 55–66. Truy vấn từ http://js.ktpt.edu.vn/index.php/jed/article/view/2200