高管绿色认知对企业碳绩效的影响研究  

Study on the influence of executives’green cognition on corporate carbon performance

作　　者：张巍 徐可欣 李丹妮 ZHANG Wei;XU Kexin;LI Danni(School of Economics&Management,Shaanxi University of Science&Technology,Xi’an 710021,China)

机构地区：[1]陕西科技大学经济与管理学院,陕西西安710021

出　　处：《西安理工大学学报》2025年第1期45-55,共11页Journal of Xi'an University of Technology

基　　金：教育部人文社会科学研究规划基金项目(19YJAZH076);陕西省软科学一般项目(2023-CX-RKX-045);西安市社会科学规划基金项目(22JX16)。

摘　　要：高管绿色认知对提高企业碳绩效至关重要。本文基于“意识—行为—绩效”范式,研究高管绿色认知对企业碳绩效的影响机理,引入绿色技术创新、绿色管理创新、管理者能力和媒体关注等变量,综合探讨了两者间存在的中介机制与调节机制。轻工业作为我国重要的民生产业,是实现工业绿色低碳转型的重要领域,以其为研究对象可使研究结果更具代表性。以2012—2022年的A股轻工业上市公司为样本进行实证检验,结果表明:高管绿色认知与企业碳绩效呈正相关关系;绿色技术创新、绿色管理创新在高管绿色认知和企业碳绩效的正向关系中起正向中介作用;管理者能力、媒体关注对高管绿色认知和企业碳绩效的正向关系具有正向调节作用。根据研究结果,提出了不断提高企业管理者绿色认知水平、将绿色创新融入企业发展战略、重视媒体监督的“双面性”、加大低碳政策引导力度等建议。Executive’s green cognition is crucial to improving corporate carbon performance.Based on the“awareness-behaviour-performance”paradigm,this paper investigates the mechanism for executives’green cognition on corporate carbon performance,adding the variables of green technology innovation,green management innovation,managerial ability and media attention,and it comprehensively explores the intermediary and regulating mechanisms existing in the relationship between the two variables.As an important livelihood industry in China,light industry is an important field for realizing green and low-carbon transformation of industry,and taking light industry as the research object makes the research results more representative.This article uses A-share light industry listed companies from 2012 to 2022 as sample to conduct empirical testing.The results show that executives’green cognition is positively correlated with corporate carbon performance.Green technology innovation and green management innovation play a positive intermediary role in the positive relationship between executives’green cognition and corporate carbon performance.Managerial ability and media attention have a positive regulatory effect on the positive relationship between executives’green cognition and corporate carbon performance.Based on the results of the study,it is proposed to continuously improve the level of green awareness of enterprise managers,integrate green innovation into enterprise development strategy,pay attention to the“double-sidedness”of media monitoring,and strengthen guidance for low-carbon policies.

关 键 词：碳绩效 高管绿色认知 绿色技术创新 绿色管理创新 管理者能力 媒体关注 

分 类 号：F062.2[经济管理—政治经济学]