Abstract
ESG provides quantitative indicators of corporate sustainable development, which is currently an important reference basis for evaluating the development of enterprises in various countries. However, fewer scholars have studied corporate ESG performance based on the perspective of high-speed railway opening. Therefore, this paper takes China, where high-speed rail is developing rapidly, as the study area, and uses the relevant data of Chinese listed companies from 2010 to 2021 to study the relationship between high-speed rail opening and corporate ESG performance. We find that (1) the opening of high-speed rail will enhance firms' ESG performance. (2) Firms with higher external attention have better ESG performance. (3) Financing constraints play a moderating role.
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