女性高管的ESG责任取向:“漂绿”还是“真绿”?
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国家社会科学基金项目(19XYJ022)


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    摘要:

    “漂绿”已经成为当前企业绿色转型和可持续发展的重大障碍,基于社会角色理论,以2012—2022年沪深A股重污染企业为研究对象,检验女性高管ESG责任取向对企业发展的影响是“漂绿”还是“真绿”。研究发现:女性高管显著抑制企业的“漂绿”行为;权力强度正向调节女性高管与企业“漂绿”之间的关系;高管性别对企业“漂绿”的作用还受到企业所在地区环境规制强度的影响,环境规制越弱,女性高管抑制企业“漂绿”越显著。进一步研究发现,女性高管在工业绿色转型程度高、性别平等度高的地区对企业“漂绿”影响更明显;女性高管降低企业的“漂绿”程度还具有缓解企业融资约束与提升企业内部控制质量的经济效益。上述结论从高管性别差异的角度拓展了企业“漂绿”的研究视角,为企业实现绿色发展提供了决策参考。

    Abstract:

    “Greenwashing” has become a major obstacle to the green transformation and sustainable development of enterprises. Based on social role theory, this paper examines listed heavy-polluting enterprises on the Shanghai and Shenzhen A-share markets from 2012—2022, investigating whether the ESG responsibility tendency of female executives leads to “greenwashing” or “green development” practices in the development of enterprises. The article finds that female executives can significantly inhibit corporate “greenwashing” behavior, the strength of power positively regulates the relationship between female executives and corporate “greenwashing”, and the greater the power of female executives, the more significant their inhibitory effect on corporate “greenwashing”; The effect of executive gender on corporate “greenwashing” is also influenced by the intensity of environmental regulations in the region where the enterprise is located, and the weaker the environmental regulations, the more significant the inhibitory effect of female executives on corporate “greenwashing”; In regions with a high degree of industrial green transformation and gender equality, the impact of female executives on corporate “greenwashing” is more obvious; The reduction of corporate “greenwashing” by female executives also has the economic benefit of easing corporate financing constraints and improving the quality of internal control in enterprises. The above conclusions expand the research perspective on corporate “greenwashing” from the perspective of gender differences in executives, and provide decisionmaking references for enterprises to realize green development.

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吕秀梅,罗丹.女性高管的ESG责任取向:“漂绿”还是“真绿”?[J].南京审计大学学报test,2025,22(4):55-66

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  • 在线发布日期: 2025-07-11
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