高管金融从业经历的“绿色烙印”与企业环境绩效——来自制造业上市公司的证据  

The"Green Imprinting"of Executives'Financial Background and Corporate Environmental Performance:Evidence from Manufacturing Listed Companies

作　　者：陈书涵 杨广青 杜亚飞 Chen Shuhan;Yang Guangqing;Du Yafei(School of Economics and Management,Fuzhou University,Fuzhou,Fujian,350108;School of Econonics and Management,Minjiang University,Fuzhou,Fujian,350108;School of Accounting,Fujian Jiangxia University,Fuzhou,Fujian,350108)

机构地区：[1]福州大学经济与管理学院,福建福州350108 [2]闽江学院经济与管理学院,福建福州350108 [3]福建江夏学院会计学院,福建福州350108

出　　处：《福州大学学报（哲学社会科学版）》2023年第2期38-51,172,共15页Journal of Fuzhou University(Philosophy and Social Sciences)

基　　金：国家自然科学基金面上项目“信息披露、社会信任与危机管理:实证研究与政策设计”(72074104);“信息不对称下信息披露与市场竞争:理论、实证与政策设计”(71673048)。

摘　　要：在绿色金融背景下,以烙印理论、高阶梯队理论为基础,利用制造业上市公司2014—2020年样本数据,探讨高管金融从业经历与企业环境绩效间的关系。研究表明:金融背景高管数量占高管总数的比例与企业环境绩效正相关,这是由于具有金融背景的高管更倾向于加大环境投入,进而有效控制了企业污染物排放;高管金融背景对企业环境绩效的积极作用主要体现于非国有企业中;较之有银行金融从业背景的高管,具有非银行金融从业背景的高管对企业环境绩效有更显著的推动作用。为配合国家实现“双碳”目标,降低污染物排放并实现绿色化转型,上市公司可适当增加金融从业背景高管人数,加强高管的绿色金融政策和产品知识培训,强化企业管理者的环保责任意识,制定适合企业发展的绿色低碳转型战略。Implementing the main responsibility,fighting the battle of pollution prevention and control and reaching carbon peaking and carbon neutrality goals are major issues related to the sustainable development of China.Under the background of green finance,based on imprinting theory and high-level echelon theory,using a sample of Chinese manufacturing listed companies between 2014 and 2020,this paper attempts to explore the relationship between executive financial background and corporate environmental performance.It is found that the proportion of management's financial background is positively correlated with enterprise environmental performance through environmental investment.The heterogeneity studies suggest that the positive effect of management financial background on enterprise environmental performance is mainly reflected in non-state-owned enterprises,and compared to executives with bank background,executive s with non-bank financial background play a more significant role in promoting corporate environmental performance.This paper provides ideas for manufacturing enterprises to optimize the management structure,improve their green governance capabilities,and fulfill their environmental social responsibilities.

关 键 词：高管金融背景 环境绩效 污染物排放 环境投资 

分 类 号：F425[经济管理—产业经济] F423