基于经验分析的ESG绩效影响机制分析
Lihua Ma1, Xiuling Yuan1, Jingyi Lu2
1School of Management Engineering and Business, Hebei University of Engineering, Handan, China.
PloS one
|May 14, 2024
概括
专注于职业生涯的首席执行官可能会对公司的环境,社会和治理 (ESG) 绩效产生负面影响. 首席执行官的股权和政治关系进一步削弱了这种关系,阻碍了整体的ESG改进.
科学领域:
- 商业和管理的管理.
- 企业社会责任 企业社会责任
- 金融经济学 金融经济学
背景情况:
- 环境,社会和治理 (ESG) 标准对于评估企业的可持续性和责任越来越重要.
- 全球监管机构和金融机构强调ESG绩效,推动企业问责制.
- 了解影响ESG绩效的因素对于可持续经济发展至关重要.
研究的目的:
- 调查CEO职业担忧对企业ESG绩效的影响.
- 检查CEO股权和政治关系在这种关系中的调节作用.
- 确定CEO职业关注是否促进或阻碍企业的ESG绩效.
主要方法:
- 使用多重回归分析.
- 分析了中国A股上市公司 (2011-2020) 的数据.
- 首席执行官的股权和政治关系被用作调节变量.
主要成果:
- 发现,首席执行官职业生涯的担忧加剧阻碍了企业的ESG绩效.
- 首席执行官的股权负面地减轻了首席执行官职业关注和ESG表现之间的联系.
- 首席执行官的政治归属也会对首席执行官职业关注和ESG表现之间的关系产生负面影响.
结论:
- 首席执行官的职业生涯担忧可能会对公司的ESG结果产生负面影响.
- 需要重点关注CEO监督和公司治理的干预措施来提高ESG绩效.
- 本研究为改善企业转型和ESG问责制提供了见解.
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