公司治理与可持续性绩效关系研究  

The Relationship between Corporate Governance and Sustainable Performance

作　　者：陈楚楚 张旭尧[2] 徐达宇[2] 邵明敏 CHEN Chuchu;ZHANG Xnyao;XU Dayu;SHAO Mingmin

机构地区：[1]浙江农林大学经济管理学院,浙江临安311300 [2]浙江农林大学,浙江临安311300

出　　处：《吉林金融研究》2020年第2期4-11,共8页Journal of Jilin Financial Research

基　　金：浙江农林大学校级学生科研训练项目(项目编号:103-2013200162)"基于可持续平衡计分卡的林业企业绩效管理研究"。

摘　　要：随着可持续发展理念在全球的广泛应用,越来越多的企业开始重视可持续发展战略。本文选取2016年73家以可持续发展报告指南第四版编写社会责任报告的上市公司相关数据,从公司治理的董事会特言征、股权结构和高管激励三方面入手,研究公司治理与可持续性绩效的关系。经分析得出以下结论:董事会规模和董事会会议次数与可持续性绩效呈正相关关系,股权集中度与股权制衡度与可持续性绩效呈正相关关系,高管薪酬与可持续性绩效呈负相关关系。With the concept of sustainable development widely used in the world,more and more enterprises pay attention to strategy of sustainable development.In this paper,73 listed companies whose corporate social responsibility reports are based on the GRI sustainability reporting guidelines in 2016 are selected as research samples.It studies the relationship between corporate governance and sustainable performance from three aspects:board characteristics,equity structure and executive incentives.The research shows that the size of the board,the number of board meetings,equity concentration,equity balance are positively correlated with sustainable performance,and executive compensation is negatively correlated with sustainable performance.

关 键 词：公司治理 可持续发展 可持续性绩效 

分 类 号：F830[经济管理—金融学]