党员CEO促进了ESG责任履行吗? ——内部治理和外部治理的协同作用
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作者单位:

兰州理工大学

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F272.91

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国家自然科学基金项目“女性董事参与公司治理对企业社会责任的影响机理研究”(项目编号:71762022);2022年度甘肃省优秀研究生“创新之星”项目“资源拼凑对中小型企业数字化转型影响机制研究”(项目编号:2022CXZX-488);甘肃省青年科技基金计划“绿色投资对甘肃省环境绩效的影响机制研究”(No.22JR5RA310)。


Do Party Member CEOs Promote ESG Responsibility Performance ? —— The Synergy of Internal Governance and External Governance
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Lanzhou University of Technology

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    摘要:

    在双碳目标背景下,企业践行ESG理念对国家绿色发展目标具有战略意义。本文基于烙印理论,以2012-2022年中国沪深A股上市公司为研究样本,实证检验了党员CEO对企业ESG责任履行的影响,研究结果表明:CEO党员身份显著促进了企业ESG责任履行;党组织通过政治嵌入和认知嵌入在党员CEO与ESG责任履行关系中存在正向调节作用;在强制性、规范性以及模仿性制度压力下,党员CEO促进企业承担ESG责任,且这种促进作用在党组织嵌入程度高的企业更显著;机制分析表明,党员CEO通过信息披露路径对ESG责任履行发挥了间接作用;异质性分析表明,党员CEO对ESG的治理作用在国有企业和低碳企业更显著;进一步分析表明,党员CEO通过推动ESG责任履行提高了企业高质量发展水平,在国有和非国有企业,党员CEO都显著促进企业高质量发展。本文丰富了党员CEO参与治理效果的研究,为提升企业ESG表现,助力企业绿色转型提供了借鉴和参考,为高质量党建引领带动企业高质量发展提供了新的证据。

    Abstract:

    Under the background of the dual carbon goals,it is of strategic significance for enterprises to practice ESG concepts and improve ESG performance for national green development goals.Anchoring on the imprinting theory,this paper takes the A-share listed companies in Shanghai and Shenzhen in China from 2012 to 2022 as a research sample,and discusses the impact of party member?CEOs on the performance of ESG responsibilities,the results show that:Party member?CEOs significantly promote the ESG implementation;Party organizations have a positive moderate effect on the performance of Party member?CEOs and ESG responsibilities through political and cognitive embeddedness;under the coercive institutional pressure, normative institutional pressure and mimetic institutional pressure,party member?CEOs are more willing to promote ESG responsibility performance,and this promotion in the companies with a high degree of embeddedness of party organizations is more significant;Mechanism analysis indicates that party member?CEOs play an indirect role in the ESG implementation through information disclosure channels;Heterogeneity analysis reveals that the improvement is more significant in state-owned and low-carbon enterprises;Further analysis reveals that party member?CEOs have improved the high-quality development level of enterprises by promoting ESG implementation,in both state-owned and non-state-owned enterprises, party member CEOs have significantly promoted the high-quality development of enterprises.This paper enriches the research on the effectiveness of party member?CEOs participating in corporate governance,and provides reference for improving corporate ESG performance and helping enterprises in green transformation,provides new evidence for the high-quality party building to lead and drive the high-quality development of enterprises.

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吕英,方文艳.党员CEO促进了ESG责任履行吗? ——内部治理和外部治理的协同作用[J].技术经济,2024,43(6):125-140.

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  • 收稿日期:2023-06-05
  • 最后修改日期:2024-06-15
  • 录用日期:2023-11-06
  • 在线发布日期: 2024-06-27
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