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党组织参与公司治理能提升企业ESG表现吗?

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选取2013-2022年A股上市公司为样本,考察党组织参与治理对企业ESG表现的影响,研究表明,党组织参与公司治理能够显著提升企业ESG表现.机制研究表明,党组织参与治理可以通过提升高管环保认知和提高内部控制质量两个路径提升企业ESG表现.此外,提升企业信息透明度可以促进党组织参与公司治理对企业ESG表现的提升作用.进一步研究发现,党组织参与公司治理对企业ESG表现的提升作用在党委书记兼任公司董事长的企业中更加显著.
Can Party Organization's Participation in Corporate Governance Improve Corporate ESG Performance?
This paper selects the data of Shanghai and Shenzhen A-share listed companies from 2013 to 2022 to empiri-cally test the relationship between Party organization's participation in corporate governance and corporate ESG per-formance.The research shows that the party organizations participation in the corporate governance can significantly improve the ESG performance of enterprises.The mechanism study shows that such participation can improve the ESG performance by improving the environmental protection cognition of executives and improving the quality of in-ternal control.In addition,improving corporate information transparency can amplify the role of Party organization's participation in corporate governance in enhancing corporate ESG performance.Further research shows that the Party organization's participation in corporate governance structure has a more significant effect on ESG performance in en-terprises where the Party secretary is also the chairman of the company.

Party organization governanceESG performanceexecutives'environmental awarenessinternal controlsinformation transparency

吴日中、陈海发

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湖南工业大学经济与贸易学院,湖南株洲 412007

党组织治理 ESG表现 高管环保认知 内部控制 信息透明度

2024

上饶师范学院学报
上饶师范学院

上饶师范学院学报

CHSSCD
影响因子:0.147
ISSN:1004-2237
年,卷(期):2024.44(4)