基地副主任吕勇斌教授（通讯作者）与中南财经政法大学财政税务学院吴雷教授（第一作者）、翟震凯博士的合作论文“A cross-cultural study of ESG impact on corporate performance and equity”在Accounting and Finance在线发表。

Accounting and Finance是澳洲会计与金融学会（AFAANZ）旗下学术杂志，创刊于1979年，影响因子为3.1，JCR二区，在ABDC列表中位列A类，是金融、会计领域的国际知名期刊。

摘要：Utilising A-share corporate data and quantitative and empirical methodologies, this study examines the potential influence of environmental, social, and governance (ESG) and Confucianism on two critical dimensions of corporate governance: corporate profitability and equity in compensation. The findings indicate that while ESG practices contribute to enhanced profitability, they are also associated with an increased disparity in fair pay, indicating more pronounced salary variations. Significantly, the incorporation of Confucian principles appears to moderate these disparities, aligning ESG efforts more closely with principles of equitable compensation. This research analyses the interplay between contemporary sustainability initiatives and traditional cultural norms, offering valuable insights for the formulation of balanced corporate management strategies.

链接：https://doi.org/10.1111/acfi.13345

作者简介

吕勇斌，教授、博导，中南财经政法大学金融学院副院长，数字技术与现代金融学科创新引智基地副主任。主要研究方向：数字金融、气候金融、普惠金融。

吴雷，中南财经政法大学财政税务学院教授，收入分配与现代财政学科创新引智基地研究员，国际期刊Fundamental Research青年编委。主要研究方向：决策论、数据运筹学、数字财税。