成都大学学报（社会科学版）Issue(4)：58-77,20.
"党建入章"与企业绿色转型
"Integration of Party Building into Articles of Association"and Green Transformation of Enterprises:Empirical Evidence on the Textual Recognition of Articles of Association in China's listed Companies
张玉缺 1庄婷婷1
作者信息
- 1. 厦门大学嘉庚学院 会计与金融学院,福建 漳州 363105
- 折叠
摘要
Abstract
The integration of Party building into corporate governance is a prominent characteristic of China's contemporary business framework.This paper collects the articles of association of listed companies on China's A-share market between 2010 and 2020 and empirically examines the impact of"integration of Party building into articles of association"on the green transformation of enterprises based on textual recognition.The research concludes that"integration of Party building into articles of association"considerably encourages the green transformation of businesses and guarantees the responsiveness and implementation of national green development policies.This phenomenon is more pronounced in the private enterprises,and non-heavily polluting enterprises.Further analysis indicates:(1)"integration of Party building into articles of association"can help businesses change their green values and perform green transformation autonomously based on the internal driving force of"value leadership".(2)Operational efficiency is a crucial factor in enhancing the positive impact of"integration of Party building into articles of association"on the green transformation of businesses.Moreover,the promotional effect will significantly increase once the operational efficiency of businesses exceeds a certain threshold.关键词
党建入章/企业绿色转型/企业价值观/企业运营效率Key words
integration of Party building into articles of association/green transformation of enterprises/corporate values/operational efficiency of enterprises分类
管理科学引用本文复制引用
张玉缺,庄婷婷.."党建入章"与企业绿色转型[J].成都大学学报（社会科学版）,2024,(4):58-77,20.
