技术与创新管理2024，Vol.45Issue(6)：714-725,12.DOI:10.14090/j.cnki.jscx.2024.0611
重污染企业高管宏观认知、环境注意力与环境责任
Macro cognition,Environmental Attention and Environmental Responsibility of Top Executives in Heavily Polluting Enterprises
韩凯歌 1刘效广1
作者信息
- 1. 太原理工大学经济与管理学院,山西 晋中 030000
- 折叠
摘要
Abstract
This paper,based on the data of 442 heavily polluting listed companies from 2012 to 2022,employs text analysis and fixed effects model to explore the mechanism of macro-cognition of executives in heavily polluting enterprises on environmental responsibility performance,and investigates the influ-ence of environmental attention of executives and enterprise scale on it.Empirical results indicate that the macro-cognitive level of executives in heavily polluting enterprises significantly and positively im-pacts the fulfillment of environmental responsibilities.Environmental attention serves as an intermediar-y,and enterprise scale plays a moderating role.In addition,this mechanism is more significant in non-high-tech enterprises and those where the largest shareholder's shareholding ratio is not higher than the sample average.This study brings the macro cognition of top management team into the study of in-fluencing factors of corporate environmental responsibility,which is helpful to deepen the study of cog-nitive characteristics of top management team,enrich the theoretical system of influencing factors of corporate environmental responsibility,and provide a basis for how the state encourages top manage-ment to undertake environmental responsibility,formulate more scientific and reasonable environmental policies and improve the overall environmental performance of enterprises.关键词
重污染企业/高管宏观认知/环境责任/环境注意力/文本分析Key words
heavily polluting enterprises/executives'macro cognition/environmental responsibility/environmental attention/text analysis分类
管理科学引用本文复制引用
韩凯歌,刘效广..重污染企业高管宏观认知、环境注意力与环境责任[J].技术与创新管理,2024,45(6):714-725,12.
