机构压力,注意力分配和企业的ESG绩效
1Business School, East China University of Science and Technology, No.130, Meilong Road, Xuhui District, Shanghai, 200237, China.
Journal of environmental management
|May 16, 2025
概括
强制性,规范性和模仿性等外部压力显著提高了企业的环境,社会和治理 (ESG) 绩效. 这些压力增加了ESG关注,特别是在非国有企业.
科学领域:
- 商业和管理的管理.
- 企业社会责任 企业社会责任
- 机构理论 机构理论
背景情况:
- 机构环境日益复杂,需要更多地关注企业的环境,社会和治理 (ESG) 实践.
- 企业面临着巨大的外部机构压力,影响其ESG战略和业绩.
- 了解企业ESG绩效的驱动因素对于可持续发展至关重要.
研究的目的:
- 调查强制性,规范性和模仿性机构压力与中国A股上市公司的ESG绩效之间的关系.
- 探索ESG关注的调解作用和组织松的缓解效应.
- 检查不同类型的企业机构压力对不同类型企业的影响的异质性.
主要方法:
- 2011年至2021年中国A股上市公司数据的定量分析.
- 回归分析,以评估机构压力对ESG绩效的影响.
- 调解和调节分析以了解潜在的机制和上下文因素.
主要成果:
- 强制性,规范性和模仿性的机构压力显著提高了企业的ESG绩效.
- 越来越多的ESG关注调解了机构压力对ESG绩效的积极影响.
- 组织松积极缓和机构压力和ESG绩效之间的关系.
- 对于非国有企业,非重污染者和低利企业来说,多重机构压力的影响更为明显.
结论:
- 外部机构压力是提高企业ESG绩效的关键驱动力.
- 公司可以通过增加对ESG问题的关注来提高ESG绩效,受机构需求的影响.
- 组织松在促进机构压力的积极影响方面发挥着至关重要的作用.
- 考虑到公司特点的有针对性的战略对于最大限度地发挥可持续发展的机构压力的好处至关重要.
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