A Study on the Positive Promotion Effect and Heterogeneity of Corporate Profit Margins on ESG Development

DOI

10.2991/978-94-6239-701-9_44How to use a DOI?

Keywords

Corporate profit margins; ESG; High-quality development

Abstract

Corporate profit margins serve as a crucial indicator for measuring a company's profitability and a key reference for strategic decision-making. Clarifying the impact of profit margins on a company’s ESG (Environmental, Social, and Governance) development helps enhance the efficiency of profit utilization and holds practical significance for the company's long-term growth. This study employs a two-way fixed effects model to examine the impact of corporate profit margins on ESG performance, utilizing ESG rating data from 2011 to 2024. The research findings reveal: Corporate profit margins significantly enhance ESG performance, a conclusion that remains robust after undergoing stability tests and other methodologies. This study highlights the crucial role of corporate profit margins in driving ESG performance, providing valuable insights for related research in this field. It also offers important policy implications for how different types of enterprises should allocate resources to support high-quality ESG development.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fengming Tang
PY  - 2026
DA  - 2026/07/30
TI  - A Study on the Positive Promotion Effect and Heterogeneity of Corporate Profit Margins on ESG Development
BT  - Proceedings of the 2026 11th International Conference on Social Sciences and Economic Development (ICSSED 2026)
PB  - Atlantis Press
SP  - 429
EP  - 435
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-701-9_44
DO  - 10.2991/978-94-6239-701-9_44
ID  - Tang2026
ER  -