角色期待和印象管理双视角下中国上市企业女性领导者的ESG表现研究  

A study on the ESG performance of female leaders in Chinese listed companies from the dual perspectives of role expectations and impression management

作　　者：黄怡 张言彩[2] HUANG Yi;ZHANG Yancai(Business of School,Huaiyin Normal University,Huai’an,Jiangsu 223001;Huaiyin Normal University,Huai’an,Jiangsu 223300)

机构地区：[1]淮阴师范学院商学院,江苏淮安223001 [2]淮阴师范学院,江苏淮安223300

出　　处：《淮阴师范学院学报（哲学社会科学版）》2024年第4期353-361,430,431,共11页Journal of Huaiyin Teachers College(Social Sciences Edition)

基　　金：2022年度江苏省软科学面上项目“江苏省可创办上市公司创新能力分析及培育路径研究”(BR2022023)。

摘　　要：随着环境、社会和治理(ESG)理念在全球范围内的推广,女性领导者在企业ESG方面的表现备受社会各界关注。本文以2009—2022年中国上市企业为研究对象,探讨女性领导者对企业ESG表现的影响。研究表明,基于对角色期待的回应,女性领导者对企业ESG水平提升具有积极作用,而出于印象管理动机,女性领导者对治理水平提升的正向影响效果更为显著。进一步分析发现,对于特别处理和暂停上市(STPT)以及存在严重内部控制缺陷的企业,女性领导者的ESG影响效果欠佳。对此,建议企业积极鼓励女性领导者,培养其在环境和社会层面的管理能力和战略视野的同时,强化企业合规意识和内部控制能力。With the promotion of Environmental,Social,and Governance(ESG)globally,the performance of female leaders in corporate ESG has attracted much attention from all sectors of society.This article takes China s listed companies from 2009 to 2022 as the research object to explore the impact of female leaders on corporate ESG performance.Research shows that based on the response to role expectations,female leaders play a positive role in improving corporate ESG performance.Out of impression management motivation,female leaders have a more significant positive impact on improving governance.Further analysis found that for Special Treatment and Pause Trading(STPT)enterprises and enterprises with serious internal control deficiencies,the ESG impact of female leaders is not good.In this regard,it is recommended that enterprises actively encourage female leaders,cultivate their management abilities and strategic vision at the environmental and social levels,and strengthen corporate compliance awareness and internal control capabilities.

关 键 词：社会角色期待 印象管理 女性领导者 ESG表现 

分 类 号：F275[经济管理—企业管理]