女性董事权威、董事会气氛与环境绩效

《财经论丛》

2023年 第294卷 第1期

刊出日期：2023-1-10

女性董事权威、董事会气氛与环境绩效

Female Directors' Power, Board Climate and Corporate Environmental Performance

作者简介:

曹甜甜(1995—),女,山西大同人,南开大学中国公司治理研究院博士生,南开大学商学院博士生;

张耀伟(1980—),男,河南淮滨人,南开大学中国公司治理研究院副教授,南开大学商学院副教授,博士。

摘要：

整合权威特征理论和女性亲环境特质理论,以沪深A股上市公司为研究样本,本文系统分析了女性董事权威对环境绩效的影响效应及其内在机理。研究结果表明,女性董事权威会对企业环境绩效产生显著正向促进作用;董事会公平性气氛与董事会开放性气氛会进一步强化女性董事权威与企业环境绩效间的正相关关系;进一步研究发现,女性董事主要通过影响企业环保实践等来改善环境绩效。研究结果为提升女性董事治理效应提供借鉴,董事会治理的优化不仅应引入必要数量的女性董事,而且要注重女性董事的影响力并营造有利于其发挥作用的公平开放型董事会治理文化。

关键词:

女性董事, 权威, 公平性气氛, 开放性气氛, 环境绩效

Abstract:

Integrating the authoritative characteristics theory and the female pro-environmental behavior characteristics theory and taking A-share listed companies in Shanghai and Shenzhen stock markets as research samples, the study systematically analyzes the influence of female directors' power on the corporate environmental performance and its mechanism. The findings of the study are as follows: there is a significant positive correlation between female directors' power and the corporate environmental performance; board fairness climate and open climate significantly and positively moderate the relationship between female directors' power and the corporate environmental performance; further research indicates that female directors improve the corporate environmental performance mainly by influencing corporate environmental practices. The research shows that the gender balance of the board of directors is not only about the balance of quantity but also about the balance of power. The research provides provide new inspiration for fully releasing female directors' talents and promoting their participation in corporate governance.

Key words: 

Female Directors, Power, Fairness Climate, Open Climate, Environmental Performance