党组织参与公司治理能提升企业ESG表现吗?  

Can Party Organization's Participation in Corporate Governance Improve Corporate ESG Performance?

作　　者：吴日中 陈海发 WU Rizhong;CHEN Haifa(School of Economics and Trade,Hunan University of Technology,Zhuzhou Hunan 4120o7,China)

机构地区：[1]湖南工业大学经济与贸易学院,湖南株洲412007

出　　处：《上饶师范学院学报》2024年第4期81-92,共12页Journal of Shangrao Normal University

基　　金：湖南省教育厅科学研究项目(19C0540)。

摘　　要：选取2013—2022年A股上市公司为样本,考察党组织参与治理对企业ESG表现的影响,研究表明,党组织参与公司治理能够显著提升企业ESG表现。机制研究表明,党组织参与治理可以通过提升高管环保认知和提高内部控制质量两个路径提升企业ESG表现。此外,提升企业信息透明度可以促进党组织参与公司治理对企业ESG表现的提升作用。进一步研究发现,党组织参与公司治理对企业ESG表现的提升作用在党委书记兼任公司董事长的企业中更加显著。This paper selects the data of Shanghai and Shenzhen A-share listed companies from 2013 to 2022 to empirically test the relationship between Party organization's participation in corporate governance and corporate ESG performance.The research shows that the party organization's participation in the corporate governance can significantly improve the ESG performance of enterprises.The mechanism study shows that such participation can improve the ESG performance by improving the environmental protection cognition of executives and improving the quality of internal control.In addition,improving corporate information transparency can amplify the role of Party organization's participation in corporate governance in enhancing corporate ESG performance.Further research shows that the Party organization's participation in corporate governance structure has a more significant effect on ESG performance in enterprises where the Party secretary is also the chairman of the company.

关 键 词：党组织治理 ESG表现 高管环保认知 内部控制 信息透明度 

分 类 号：F272.5[经济管理—企业管理] F832.5[经济管理—国民经济]