板材的特性是否会影响绿色洗? 企业社会责任委员会的调节作用
Yiming Ma1, Muhammad Ishfaq Ahmad2
1Business School, Hubei University, Hubei, China.
Heliyon
|December 6, 2024
概括
公司董事会拥有更多的性别多样性,独立的董事和有外国经验的董事减少了绿色洗. 一个企业社会责任 (CSR) 委员会.
科学领域:
- 公司治理 公司治理
- 环境,社会和治理 (ESG) 研究 研究
- 财务报告和披露 金融报告和披露
背景情况:
- 绿色洗,或误导性的环境声称,在企业问责制方面构成了重大挑战.
- 董事会的特点越来越被认为对塑造企业行为和道德实践至关重要.
- 具体委员会在企业治理机制中的调节作用,如企业社会责任,需要进一步研究.
研究的目的:
- 调查董事会性别多样性,独立性和有外国经验的董事对企业绿色洗的影响.
- 检查企业社会责任 (CSR) 委员会对板材特征和绿色洗之间的关系的调节效应.
- 提供来自中国上市公司的经验证据.
主要方法:
- 2014-2023年期间从CSMAR和Infinitive数据库收集的数据.
- 使用回归模型进行定量分析,以评估板材特征的影响.
- 对企业社会责任委员会的调节作用进行统计检查.
主要成果:
- 发现董事会性别多样性,董事独立性和有外国经验的董事显著减少了绿色洗.
- 公司社会责任委员会的存在和功能被证明会对板材特征和绿色洗之间的关系产生负面影响.
- 经验证据支持董事会组成在减轻误导性环境披露方面的作用.
结论:
- 加强董事会的多样性,独立性和国际经验可以成为打击企业绿色洗的有效策略.
- 企业社会责任委员会在提高董事会治理有效性,防止洗绿行为方面发挥着至关重要的作用.
- 调查结果为监管机构和企业从业人员提供了切实可行的见解,旨在提高环境责任.
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