董事会的非正式层次结构,战略积极性,以及企业的ESG绩效
1School of Management of Shanghai University, Shanghai, China.
PloS one
|July 23, 2025
概括
更清晰的董事会非正式层次结构对公司的环境,社会和治理 (ESG) 绩效产生了积极的影响. 在不确定,高污染或国有环境中,这种效应会被放大,从而增强战略举措.
科学领域:
- 公司治理 公司治理
- 环境,社会和治理 (ESG) 绩效
- 组织结构 组织结构
背景情况:
- 现有的研究往往忽略了企业董事会内的微层结构动态.
- 诸如利益相关者理论和关系合同理论等理论为理解董事会影响提供了基础.
- 了解推动企业ESG绩效的因素对于可持续的业务实践至关重要.
研究的目的:
- 调查董事会非正式层次对企业ESG绩效的影响.
- 探索战略倡议在这种关系中的调解作用.
- 检查环境不确定性,工业污染水平和国家所有权的缓和效应.
主要方法:
- 使用2010年至2022年中国A股上市企业数据进行实证分析.
- 利用已建立的理论框架,包括利益相关者理论和关系合同理论.
- 统计建模以评估董事会非正式层次对ESG指标的影响.
主要成果:
- 更清晰的董事会非正式层次与改善企业ESG绩效有很大关系.
- 董事会的非正式层次结构通过鼓励更积极的战略举措来提高ESG绩效.
- 在环境不确定性较高的环境中,在重污染行业和国有企业中,这种积极关系更为强烈.
结论:
- 董事会的非正式层次是影响企业ESG结果的关键微层次因素.
- 通过促进定义的董事会非正式结构,可以通过战略决策来提高ESG绩效.
- 该研究为ESG决定因素提供了新的见解,丰富了企业治理研究领域.
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