高管海外经历对农林企业声誉资本的影响——以环境信息透明度的间接效应为例  

Effect of Senior Executives’Overseas Experience on the Reputation Capital of Agricultural and Forestry Enterprises——Taking Indirect Effect of Environmental Information Transparency as An Example

作　　者：陈思[1] 钟凤英[1] Chen Si;Zhong Fengying(Northeast Forestry University,Harbin 150040,P.R.China)

机构地区：[1]东北林业大学经济管理学院,哈尔滨150040

出　　处：《东北林业大学学报》2022年第5期136-139,共4页Journal of Northeast Forestry University

基　　金：中央高校基本科研业务费专项资金D类项目(2572020DZ07)。

摘　　要：选取2010—2020年沪深A股上市的44家农林相关行业企业作为研究样本,依据企业官网、社会责任报告、环境报告、国泰安数据库数据,构建环境信息透明度质量评价模型,将环境信息透明度视为间接影响因素,采用最小二乘和逻辑斯蒂(Logistic)回归法分析农林企业高管海外经历、环境信息透明度对农林企业声誉资本的影响。结果表明:具有海外经历的高管更加注重企业声誉资本的维护和提升,具有间接影响力的环境信息透明度强化对企业声誉资本的正向影响。依据研究结果,建议:政府应重视人才引进政策和企业环境信息公开的监管、奖惩措施;企业应丰富高管团队组成以及提升环境信息透明度质量;投资者应关注企业的环境信息透明度质量。With the perspective of environmental information disclosure,44 agricultural and forestry enterprises,which were listed in Shanghai and Shenzhen A shares from 2010 to 2020,were selected as samples of this research.According to the data of enterprise official website,social responsibility report,environmental report and CSMAR database,a quality evaluation model for environmental information transparency was constructed,environmental information transparency was considered an indirect factor.In order to analyze the impact of senior executives’overseas experience and environmental information transparency on the reputation capital of agricultural and forestry enterprises.The least squares regression method and Logistic regression method were used in this model.The executives with overseas experience pay more attention to the maintenance and improvement of corporate reputation capital,environmental information transparency is used as an indirect factor to strengthen this positive effect,and put forward suggestions from the research results.The government should pay attention to the talent introduction policy and the supervision,reward and punishment measures of corporate environmental information transparency,enterprises should enhance the policies of talent introduction and improve the supervision,reward and punishment measures for enterprise environmental information transparency.Also,investors need pay more attention to the quality of environmental information transparency of enterprises.

关 键 词：农林企业 企业声誉资本 高管海外经历 环境信息透明度 

分 类 号：S7-9[农业科学—林学] F326.2[经济管理—产业经济]