【摘要】 基于我国2009—2022年上市公司数据，从文化视角出发探究商帮文化对企业ESG表现的影响及其作用机制。研究表明，企业办公地受商帮文化影响越大，其ESG表现越好，这种提升作用在非国有企业、CEO无“海外经历”企业、深受地缘性商帮文化影响的企业中更为显著。传导机制检验发现，商帮文化通过提高信任水平、增强信息沟通两条传导路径提升企业ESG表现，此外，商帮文化与法律制度在促进企业ESG表现中为互补关系。据此提出，相关部门在制定有关ESG方面的政策时要综合施策，既要完善法律制度，也要重视文化等非正式制度的改善，构建多方协同的政策治理体系，为提升企业ESG表现营造良好的环境，赋予我国经济高质量发展以深厚文化底蕴。更多还原

【Abstract】 Based on the data of listed companies in China from 2009 to 2022, this paper explores the impact of merchant gang culture on corporate ESG performance and its mechanism from a cultural perspective. The study shows that the greater the influence of merchant gang culture on a company’s office location, the better its ESG performance, and this enhancement is more significant in non-state-owned companies, companies with CEOs who have no “overseas experience”, and companies that are deeply influenced by geopolitical merchant gang culture. The transmission mechanism test finds that merchant gang culture enhances ESG performance through two transmission paths: improving trust and enhancing information communication, and that merchant gang culture and the legal system have a complementary relationship in promoting ESG performance. Accordingly, it is suggested that the relevant departments should adopt a comprehensive approach when formulating ESG policies, not only improve the legal system, but also pay attention to the improvement of culture and other informal systems, and build a multi-party synergistic policy and governance system, so as to create a favorable environment for the enhancement of ESG performance of enterprises, and to endow the high-quality development of China’s economy with a deep cultural heritage.更多还原