高管媒体背景有助于提升企业ESG信息披露质量吗?  

Does Corporate Executives Media Background PromoteESG Information Disclosure Quality?

作　　者：常莹莹[1] 陈秀雯 林向荣 CHANG Yingying;CHEN Xiuwen;LIN Xiangrong(School of Business Administration,Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《南京审计大学学报》2025年第2期45-54,共10页Journal of Nanjing Audit University

基　　金：国家社会科学基金青年项目(24CJY046);福建省社会科学基金青年项目(FJ2022C053)。

摘　　要：基于高层梯队理论和烙印理论,以2009—2022年A股上市公司为研究样本,实证检验了高管媒体背景对企业ESG信息披露质量的影响。研究表明,高管媒体背景显著抑制了企业ESG信息披露质量,该结论经过一系列稳健性和内生性检验后依然成立。进一步研究结果表明,高管持股比例越高,高管媒体背景对企业ESG信息披露质量的抑制作用越显著;CEO类的高管媒体背景和非政府宣传部门类高管媒体背景对企业ESG信息披露质量的抑制作用更显著;相比于国有企业,非国有企业的高管媒体背景对企业ESG信息披露质量的抑制作用更突出。Based on the upper echelons theory and branding theory,this paper empirically tests the influence of executives with media background on the quality of ESG information disclosure of enterprises by taking A-share listed companies from 2009 to 2022 as research samples.Research shows that executives with media background significantly inhibit the quality of ESG information disclosure.The conclusion is still valid after a series of endogeneity and robustness tests.Further research shows that the higher the proportion of top management shares,the more significant the inhibition effect of media background executives on the quality of ESG information disclosure;CEOs with media background and non-government publicity department media background have a more significant inhibitory effect on the quality of ESG information disclosure;moreover,in the sample of private enterprises,the inhibition effect of executives with media background on the quality of ESG information disclosure is particularly obvious.

关 键 词：高管特征 媒体背景 ESG信息披露质量 信息环境透明度 烙印理论 高层梯队理论 

分 类 号：F272.91[经济管理—企业管理]