摘要
在生态优先、绿色低碳的新发展理念下,企业作为环境治理的主体力量,如何推动其履行环境责任成为亟需解决的现实问题。本文利用手工收集的高管职能背景和高管排名数据,借助最新的权力测度方法,基于2006-2019年中国A股重污染行业上市企业数据,实证检验环保背景高管及其权力分布对企业环境责任履行的影响。研究发现:环保背景高管显著促进企业履行环境责任,环保背景高管在高管团队中的权力越大,企业环境责任履行水平越高;环保背景高管对企业环境责任履行的影响在采取不同环境战略的企业中存在显著差异,环保背景高管对企业环境责任履行的正向影响在采取防御型环境战略的企业中更为显著,且环保背景高管权力越大,该差异越明显。
Firms are the core carriers of social and economic wealth,the main requesters of natural resources,and the most critical factors of economic development and environmental protections.The urgent of achieving sustainable development and improving the environment has prompted firms to undertake their environmental responsibilities.Thus,how to promote corporate to fulfill environmental responsibilities has become a practical problem that needs to be solved urgently.In this paper,the impact of environmental protection background executives and their power distribution on corporate environmental responsibility performance is examined.The manually collected data about executives’professional background and the latest power measurement method are used,and the data of listed companies in China’s A-share heavy polluting industries from 2006 to 2019 is drawn on.The results show that environmental protection background executives significantly promote the level of corporate environmental responsibility performance,the higher environmental protection background execu⁃tives’power in the top management team,the higher the level of corporate environmental responsibility performance.The effect of environmental protection background executives and their power on corporate environmental responsibility performance is different within enterprises that adopt different environmental strate⁃gies,the positive effect is more significant in enterprises that adopt defensive environmental strategies.This study is helpful to optimize the allocation of power distribution of top management team,promote enterprises to fulfill environmental responsibility,and accelerate the development of an ecological civilization.
作者
李毅
何冰洋
胡宗义
周积琨
LI Yi;HE Bing-yang;HU Zong-yi;ZHOU Ji-kun(College of Tourism,Hunan Normal University,Changsha 410081,China;College of Finance and Statistics,Hunan University,Changsha 410006,China)
出处
《中国管理科学》
CSSCI
CSCD
北大核心
2023年第9期13-21,共9页
Chinese Journal of Management Science
基金
湖南省自然科学基金资助青年项目(2023JJ40453)。
关键词
环保背景
高管团队
权力分布
企业环境责任
environmental protection background
top management team
power distribution
corporate environmental responsibility
