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September 10, 2026China Accounting and Finance ReviewOpen Access

From risk to resilience: how ESG uncertainty drives R&D investment

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Authors

XHXinhui HuangLYLukai YangAQAn Qin

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Overview

Econometric panel analysis reveals that ESG uncertainty boosts R&D investment in firms, suggesting businesses innovate proactively to hedge against regulatory and operational risks.

Key Points

  • Investigate the impact of environmental, social, and governance (ESG) uncertainty on corporate innovation and evaluate whether firms leverage R&D investment as a strategic response to regulatory ambiguity.
  • Estimated the relationship between ESG uncertainty and R&D spending using multidimensional ordinary least squares (OLS) regressions on firm-level panel data.
  • Conducted channel and moderation analyses across firm production costs, baseline ESG performance, and state ownership status.
  • Employed variations in fine particulate matter (PM2.5) concentrations as an instrumental variable to control for potential endogeneity.
  • Identified a significant positive relationship between ESG uncertainty and corporate R&D investment, demonstrating proactive innovation responses to ESG risks.
  • Observed stronger innovation responses in firms facing high production costs and those with higher baseline ESG performance.
  • Found that state-owned enterprises (SOEs) exhibit significantly lower sensitivity to ESG uncertainty due to policy stability and government support.

Cite This Study

Huang et al. (2026) studied this question.

synapsesocial.com/papers/6aa27b2658559d80afc74324https://doi.org/10.1108/cafr-04-2025-0038
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