摘要
在“双碳”背景下,企业作为国家节能减排活动的主要参与者,有责任进行碳信息披露,助力“双碳”目标的实现与完成。基于企业高管性别特征视角,利用中国沪深A股上市公司的面板数据,探索女性高管与企业碳排放披露的关系,并分析女性高管在不同市场环境、政治环境与组织环境下的调节作用。研究表明:女性高管对企业碳排放信息披露有促进作用;市场化程度越低的区域,女性高管对企业碳信息披露的影响越显著;企业环境治理举措越多的企业,女性高管对企业碳信息披露的影响越显著。
In this context of"dual carbon"goal,enterprises have the responsibility to disclose carbon information to help achieve the goal.Based on the gender characteristics of corporate executives,this paper used a sample of Chinese listed firms to explore the relationship between female executives and corporate carbon emissions disclosure.The results show that female executives promotes the disclosure of corporate carbon emissions information and explore the moderating roles of marketization and environmental governance.
作者
程婉
刘嫣然
CHENG Wan;LIU Yanran(Aatai College of Economics&Management,Shanghai Jiao Tong University,Shanghai 200030,China;Shanghai International College of Intellectual Property,Tongji University,Shanghai 200092,China)
出处
《上海管理科学》
2023年第5期79-84,共6页
Shanghai Management Science
关键词
女性高管
碳信息披露
市场化指数
环境治理
female executives
corporate carbon disclosure
marketization
environmental governance
