“她”会促进企业履行环境责任吗?——基于中国重污染上市企业的经验分析  

作　　者：范群鹏[1] 程松松 

机构地区：[1]吉林师范大学管理学院,吉林四平136000 [2]吉林大学管理学院,吉林四平136000

出　　处：《企业经济》2020年第8期56-64,共9页Enterprise Economy

基　　金：教育部人文社会科学基金青年项目“多重网络嵌入观下集群企业升级机制研究”(项目编号:15YJCZH133);吉林省社会科学基金项目“儒家文化对中国公司治理的影响机制研究:以吉林省企业为例”(项目编号:2018B71)。

摘　　要：“她时代”的来临反映出越来越多的女性活跃在职场舞台,展现“她力量”,但现有研究鲜有关注女性董事与非经济绩效之间的关系。作为关键的非经济绩效之一,如何推动重污染企业履行环境责任一直是环境会计研究的热点。本文基于社会角色理论,利用2014-2018年沪市A股重污染企业数据,探讨了女性董事对重污染企业履行环境责任的影响,分析冗余资源和市场化进程在上述关系中的调节效应,得到如下结论:女性董事与企业履行环境责任程度显著正相关,即随着女性董事比例的提升,企业履行环境责任的程度也会提高;冗余资源和市场化进程会强化女性董事比例与环境责任履行之间的关系。由此,提出适当提高女性董事比例、充分挖掘冗余资源的潜力、强化冗余资源效能和政府主导的环境治理逻辑,形成多元环境共治机制等政策建议。The advent of"her era"reflects that more and more women are active in the workplace,showing"her power",but the existing research has paid little attention to the relationship between female directors and non-economic performance.As one of the key non-economic performances,how to promote heavy pollution enterprises to fulfill their environmental responsibilities has been the focus of environmental accounting research.Based on social role theory,this paper explores the influence of female directors on environmental responsibility in heavily polluting enterprises in Shanghai Stock Exchange from 2014 to 2018,analyzes the moderating effects of slack resources and marketization process in the above relationship,and finds that female directors have a significantly positive correlation with the environmental performance,that is,with the increase in the proportion of female directors,the extent of corporate environmental responsibility will increase;and slack resources and marketization process will strengthen the relationship between the proportion of female directors and environmental responsibility.Therefore,this paper puts forward policy suggestions such as appropriately increasing the proportion of female directors,fully tapping the potential of slack resources,strengthening the efficiency of slack resources and strengthening the government-led environmental governance logic,and forming a multi-environment co-governance mechanism.

关 键 词：女性董事 环境责任 冗余资源 市场化进程 

分 类 号：F270[经济管理—企业管理]