海外背景高管对企业ESG表现的影响——基于A股上市公司的实证检验  

The Effect of Overseas Background Executives on Corporate ESG Performance——An Empirical Test Based on Chinese A-share Listed Companies

作　　者：卜国琴 耿宇航 Bu Guoqin;Geng Yuhang(International Business School,Jinan University,Zhuhai 519070,China)

机构地区：[1]暨南大学国际商学院,珠海519070

出　　处：《工业技术经济》2023年第5期95-104,共10页Journal of Industrial Technological Economics

基　　金：教育部人文社会科学规划项目“企业社会责任(CSR/CSI)权变响应行为研究”(项目编号:17YJA630036)。

摘　　要：在新发展理念的指引下,更加契合全社会实现可持续发展内涵的ESG理念开始受到关注。本文以2014~2021年间中国A股上市公司的数据作为研究样本,基于高管个体特征的角度,考察了海外背景高管对于公司ESG表现得分的影响。研究表明:海外背景高管可以显著促进企业ESG表现评分,企业高管团队中具有海外背景高管的比例也与企业ESG表现评分呈现显著的正相关关系。与此同时,企业所在地区的市场化程度和国企性质能够正向调节海外背景高管与企业ESG表现评分之间的关系,而高管持股比例却显著抑制两者之间的正向关系。本文研究结果丰富了企业ESG表现影响因素的相关研究,对企业改善自身ESG表现、政府海归人才引进政策具有启示意义。Under the guidance of the new development concept,the ESG concept,which is more suitable for the whole society to achieve sustainable development,has started to receive attention.Using the data of Chinese A-share listed companies from 2014 to 2021 as the research sample,this study examines the impact of executives'overseas background on the ESG performance scores of companies from the perspective of individual executive characteristics.It is found that the overseas background of executives significantly contributes to ESG performance scores,and the proportion of executives with overseas background in the top management team also shows a significant positive relationship with ESG performance scores.At the same time,the degree of marketization of the firm's location and the enterprise's nature positively moderate the relationship between executives'overseas background and ESG performance scores,while executive shareholding significantly inhibits the positive relationship between overseas background executives and corporate ESG performance.The results of this paper enrich the research on the factors influencing ESG performance of enterprises,and have implications for enterprises to improve their own ESG performance and government policies on the introduction of returnee talents.

关 键 词：海外背景高管 ESG表现 市场化指数 企业性质 高管持股比例 绿色发展 

分 类 号：F272.91[经济管理—企业管理] F279.2[经济管理—国民经济]