高管绿色经历对企业环境信息披露质量的效应评估与多重机制检验  

Evaluation of the Effect of Senior Executives’Green Experience on the Quality of Corporate Environmental Information Disclosure and Multiple Mechanism Tests

作　　者：牛芮 Niu Rui(School of Economics and Management,Hunan University of Technology,Zhuzhou 412007,China)

机构地区：[1]湖南工业大学经济与管理学院,湖南株洲412007

出　　处：《科技创业月刊》2025年第3期20-28,共9页Journal of Entrepreneurship in Science & Technology

基　　金：湖南省教育厅科研创新项目“环境规制对企业ESG信息披露质量的影响研究”(CX20240918)。

摘　　要：随着全球环境问题日益严峻,企业承担的环保责任与压力不断增加,高质量的环境信息披露已成为企业保持市场竞争力、吸引更多消费者和投资者的关键策略之一。在此背景下,具备绿色经历的高管能够凭借其丰富的环保管理经验,帮助企业有效提升信息披露质量。以2009-2022年沪深A股上市公司为研究对象,深入探讨高管绿色经历对企业环境信息披露质量的影响并进行实证检验。研究结果显示,高管绿色经历对环境信息披露质量起到正向促进作用。路径分析表明,具备绿色经历的高管主要通过驱动绿色创新、降低融资约束和促进企业进行环保投资来改善环境信息披露质量,并且该效应在低污染企业及媒体监督力度大的企业更显著。研究结论不仅丰富了环境治理领域的相关文献,也为企业提高环境信息披露质量提供了一定的理论依据和经验支持。As global environmental issues become increasingly severe,enterprises are facing greater environmental responsibility and pressure,high-quality environmental information disclosure has become one of the key strategies for enterprises to maintain market competitiveness and attract more consumers and investors.In this context,executives with green experience can help enterprises effectively improve the quality of information disclosure by virtue of their rich experience in environmental management.Taking Shanghai and Shenzhen A-share listed companies from 2009 to 2022 as the research object,this paper discusses the impact of executives’green background on the quality of corporate environmental information disclosure and makes an empirical test.The study found that executives with green experience can improve the quality of environmental information disclosure.Further path analysis shows that executives with green experience mainly improve the quality of environmental information disclosure by driving green innovation,reducing financing constraints and promoting environmental investment by enterprises,and this improvement effect is more obvious in low-pollution enterprises and enterprises with high levels of media supervision.The research conclusions not only enrich the relevant literature in the field of environmental governance,but also provide certain theoretical basis and empirical support for enterprises to improve the quality of environmental information disclosure.

关 键 词：高管绿色经历 环境信息披露质量 绿色创新 融资约束 环保投资 

分 类 号：F273.1[经济管理—企业管理] F832.51[经济管理—国民经济] X22[环境科学与工程—环境科学]