基于产权性质视角分析管理层权力对企业碳绩效的影响

由于全球范围内对生态环境问题更加重视,国家近些年也在积极倡导生态环境的保护,企业在发展过程中对环境的友好程度,也成为了衡量企业发展的重要指标。因此,通过分析影响企业碳绩效水平的因素,能够对企业节能减排和生态环境的治理起到一定程度的作用。本文以2014-2017年我国深沪A股上市公司的数据为样本并基于产权性质的视角,分析了企业管理层权力对企业碳绩效的影响。研究发现,管理层权力的增强会促进企业碳绩效水平的提高;而在不同产权性质的影响下,这种促进关系的强弱却有着差异。进一步研究发现,在国有企业下,管理层权力对企业碳绩效的促进作用更加明显。

Impact of Management Power on Corporate Carbon Performance from the Perspective of Property Rights Nature

Because of the more attention paid to the eco-environmental problems worldwide, the state has actively advocated the protection of the eco-environment in recent years. The degree of friendliness of enterprises to the environment in the process of development has also become an important indicator to measure the development of enterprises. Therefore, through the analysis of the factors affecting the carbon performance level of enterprises, it can play a certain role in the governance of the current national ecological environment. Based on the perspective of property rights, this paper analyses the impact of corporate management on corporate carbon performance. The research finds that the enhancement of management power will promote the improvement of corporate carbon performance, but under the influence of different property rights, the strength of this promotion relationship is different. Further research finds that under the state-owned enterprises, management power has a more obvious effect on corporate carbon performance.