南华大学学报（社会科学版）2023，Vol.24Issue(6)：41-51,11.DOI:10.13967/j.cnki.nhxb.2023.0084
董责险对企业绿色技术创新的影响
The Impact of Directors'Liability Insurance on Green Technology Innovation of Enterprises
摘要
Abstract
The realization of the goal of"double carbon"depends on the green technological innovation of enterprises.This pa-per takes China's A-share listed companies from 2010 to 2020 as the research object,and empirically examines the impact and mecha-nism of directors'and executives'liability insurance on corporate green technology innovation.The results show that the liability insur-ance of directors and executives can significantly improve the level of green technology innovation of enterprises,and corporate social responsibility plays an intermediary role between the two.The research results of this paper confirm that the liability insurance of direc-tors and senior executives can serve as an effective external governance tool in the green technology innovation,which enriches the re-search on the governance effect of the liability insurance of directors and senior executives,and also provides suggestions for promoting the development of the liability insurance market of directors and senior executives and the green sustainable development of listed com-panies.关键词
董事高管责任保险/企业社会责任/绿色技术创新Key words
director and executive liability insurance/corporate social responsibility/green technology innovation分类
管理科学引用本文复制引用
李冬生,张醒娅..董责险对企业绿色技术创新的影响[J].南华大学学报（社会科学版）,2023,24(6):41-51,11.基金项目
湖南省社会科学基金项目"复合媒介环境下医院突发事件应急管理能力评价"资助(编号:18JD61) （编号:18JD61）
