摘要
近年来,随着可持续发展理念的广泛认可,企业可持续性发展成为经济社会发展的关键议题。企业已不再仅以财务绩效衡量成功,而更注重环境、社会、治理(ESG)的影响。本研究聚焦高管团队在企业可持续发展中的关键作用,特别关注高管团队在绿色创新中的参与对ESG绩效的影响。通过高层梯队理论、社会认知理论、战略领导理论,构建了“特征-能力-绩效”理论框架,并选择中国上市企业为样本进行实证研究。发现高管团队的绿色创新参与直接提升企业的ESG绩效。同时,企业风险承担能力在高管团队绿色创新与ESG绩效之间发挥关键中介作用。高管团队的环保认知在调节高管团队绿色创新参与对ESG绩效的影响中发挥重要作用。研究还深入分析了企业地理和行业异质性,发现重污染企业和沿海城市企业在高管团队绿色创新参与与ESG绩效之间表现出更为显著的关系。本研究拓展了对ESG绩效的理论理解,强调高管团队的绿色创新参与作为关键影响因素,为企业领导者提供了战略指导,有望促进企业在环保、社会责任和治理领域的实践,加速可持续发展议程的实际落实。
In recent years,with the widespread recognition of the concept of sustainable development,the sustainable development of enterprises has become a key issue in economic and social development.Companies are no longer measuring success solely in terms of financial performance,but are focusing more on environmental,social and governance(ESG)impacts.This study focuses on the key role of executive teams in corporate sustainability,with a particular focus on the impact of executive team participation in green innovation on ESG performance.Based on the high-level echelon theory,social cognitive theory and strategic leadership theory,this paper constructs the theoretical framework of“feature-capability-performance”,and chooses Chinese listed enterprises as samples for empirical research.It is found that the green innovation participation of the senior management team directly improves the ESG performance of the enterprise.At the same time,corporate risk tolerance plays a key intermediary role between green innovation and ESG performance of senior management team.The environmental awareness of the senior management team plays an important role in moderating the impact of green innovation participation of the senior management team on ESG performance.The study also analyzed firm geography and industry heterogeneity in depth,and found that heavily polluting firms and firms in coastal cities showed a more significant relationship between executive team green innovation participation and ESG performance.This study expands the theoretical understanding of ESG performance,emphasizes the participation of senior management teams in green innovation as a key influencing factor,provides strategic guidance for business leaders,and is expected to promote corporate practices in the fields of environmental protection,social responsibility and governance,and accelerate the practical implementation of the sustainable development agenda.
作者
王菌丽
杨秀财
贾栗
WANG Jun-li;YANG Xiu-cai;JIA Li
出处
《科学决策》
CSSCI
2024年第7期16-37,共22页
Scientific Decision Making
关键词
高管团队绿色创新参与
风险承担
高管团队环保认知
ESG
executive team green innovation participation
risk-taking
environmental awareness of the executive team
ESG
