碳意识:CEO所有权的影响
Mohamad H Shahrour1, Mohamed Arouri2, Dung V Tran3
1College of Business, Accounting & Finance Department, University of Doha for Science and Technology, Doha, Qatar.
Journal of environmental management
|June 15, 2024
概括
较高的CEO所有权与较低的企业碳承诺相关,在中等所有权水平 (5-10%) 具有显著的反转U形效应. 这项研究影响了环境战略和减缓气候变化的努力.
科学领域:
- 环境经济学环境经济学
- 公司治理 公司治理
- 气候变化研究 气候变化研究
背景情况:
- 之前的研究将管理者所有权与公司业绩联系起来.
- 首席执行官所有权与企业碳承诺之间的关系仍未得到充分探索.
- 了解这种联系对于环境可持续性至关重要.
研究的目的:
- 调查CEO所有权对企业碳承诺的影响.
- 为了确定更高的CEO所有权是否会影响减少碳排放的优先考虑.
- 确定影响环境战略的特定所有权门.
主要方法:
- 经验分析将CEO股权与碳承诺指标联系起来.
- 检查CEO所有权的直接和非线性 (反转的U形) 影响.
- 使用替代措施和方法的可靠性检查.
主要成果:
- 较高的CEO所有权通常与较低的碳承诺有关.
- 存在一个反向的U形关系,中等的CEO所有权 (5-10%) 显示出最强的负面影响.
- 拥有大量股权的首席执行官可能会不优先考虑减少碳排放的努力.
结论:
- 首席执行官的所有权显著影响企业的碳承诺.
- 适度的所有权水平是环境战略的关键时刻.
- 调查结果为决策者和利益相关者提供了见解,旨在加强企业的气候行动.
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