高管团队国际化能抑制企业“漂绿”行为吗——兼论信任文化的影响  

Can Internationalization of Top Management Teams Curb Corporate Greenwashing?——Also on the Impact of Trust Culture

作　　者：李强[1] 蒋洮 LI Qiang;JIANG Tao

机构地区：[1]中国矿业大学经济管理学院,江苏徐州221116

出　　处：《中国地质大学学报（社会科学版）》2023年第4期37-55,共19页Journal of China University of Geosciences(Social Sciences Edition)

基　　金：国家社会科学基金项目“重污染企业‘漂绿’行为的形成机理、扩散路径及精准治理策略研究”(21BJY120);江苏省社会科学基金重点项目“江苏重污染企业‘漂绿’行为的形成机理及协同治理策略研究”(20GLA006);江苏省研究生科研与实践创新计划资助(KYCX22_2467)。

摘　　要：企业“漂绿”行为的蔓延与扩散已成为我国积极稳妥实现双碳目标的重要障碍,亟需从企业决策者角度寻求解决之道.聚焦高管团队国际化,实证检验了组建具有国籍多样性的高管团队能否治理企业“漂绿”行为.研究发现,高管团队国际化能够抑制企业“漂绿”,而且信任文化增强了国际化的绿色治理效应.进一步分析表明,高管团队国际化有利于降低管理层短视、提升环境信息透明度、缓解融资约束,进而作用于“漂绿”;在受大陆法系影响的外籍高管越多、企业为非国有性质、董事长或者CEO为外籍的情况下,高管团队国际化对“漂绿”的影响越显著.上述结论丰富了企业“漂绿”行为影响因素的研究视角,为推动企业“真绿”提供决策参考.The spread and proliferation of greenwashing has been a major obstacle to the achievement of"dual carbon"goal.It is urgent to find solutions from corporate decision makers.Focusing on the inter-nationalization of top management team,this paper empirically examines whether the formation of a na-tionality-diverse top management team can control corporate greenwashing behavior.The study finds that internationalization of top management team can inhibit corporate greenwashing and that the trust culture enhances the green governance effect of internationalization.F urther analysis shows that interna-tionalization of top management team can reduce management short-sightedness,improve environmental information transparency,and alleviate financing constraints,which in turn can act on greenwashing;internationalization of top management team has more significant impact on greenwashing when the number of foreign executives affected by civil law is more,the enterprise is non-state owned,and the chairman or CEO is foreign.The study enriches the research perspectives on the factors influencing greenwashing behavior.The results can provide reference for decision makers to promote corporate"true greening".

关 键 词：高管团队国际化 漂绿 绿色治理效应 信任文化 重污染企业 

分 类 号：F272-05[经济管理—企业管理]