摘要
基于利益相关者理论,采用2016—2021年A股六大高耗能行业企业数据,实证检验董事会规模、董事会独立性、董事会性别多样性和首席执行官(CEO)双重性对企业碳绩效水平的影响。结果显示,董事会规模对企业碳绩效具有负向影响,而董事会独立性、董事会性别多样性和CEO双重性对企业碳绩效具有正向影响。这表明有效的内部治理机制有助于企业实现可持续发展目标并获得利益相关者的支持。研究结论为中国高耗能行业企业不断完善内部治理水平,作出有利于提高企业碳绩效水平的战略决策提供理论参考。
Using data of six high energy consuming industries in A-share market from 2016 to 2021 as the research sample,based on the stakeholder theory,this study empirically tests the impact of board size,board independence,board gender diversity,and CEO duality on corporate carbon performance levels.The results show that board size is negatively correlated with corporate carbon performance,while board independence,board gender diversity,and CEO duality are all positively correlated with corporate carbon performance.The research results also indicate that effective internal governance mechanisms in enterprises can help them achieve sustainable development goals and gain support from stakeholders.The research conclusion provides a theoretical and data reference for enterprises in China's high energy consuming industries to continuously improve their internal governance level and make strategic decisions conducive to improving their carbon performance.
作者
龚希琳
李毅
陈培哲
赵攀
GONG Xilin;LI Yi;CHEN Peizhe;ZHAO Pan
出处
《当代经理人》
2024年第3期39-54,共16页
Contemporary Manager
