重庆理工大学学报2026，Vol.40Issue(12)：173-184,12.DOI:10.3969/j.issn.1674-8425(s).2026.06.015
企业绿色治理与劳动报酬提升:微观证据与机制分析
Corporate green governance and rising labor income:Micro-level evidence and mechanism analysis
摘要
Abstract
Green development involvesboth ecological issues andincome distribution issues.By reshaping innovation momentum and human capital,corporate green governance has become an important engine driving high-quality employment and sustainable growth.Drawing on the 14th Survey of Chinese Private Enterprises,this paper focuses on the environmental protection investment dimension of corporate green governance,conducts research from a micro perspective,and systematically analyzes the impact and mechanism of corporate environmental protection investment on employee income changes.The study finds that corporate environmental protection investment exerts a significantly positive impact on workers' income levels,and this positive impact remains robust across firms of all sizes and industries.Mechanism analysis shows that corporate environmental protection investment promotes human capital upgrading and corporate performance improvement through two transmission mechanisms:the workforceskill upgrading effect and the technological innovation effect,which in turn drives the growth of labor income share.Further moderating effect analysis reveals that the intensity of green development policies,policy increment and carbon emission reduction intensity all strengthen the positive promotion effect of environmental protection investment on income changes,while energy costs weaken this positive impact.This paper provides a reference for promoting high-quality full employment and improving the talent training system,and also has policy implications for facilitating the healthy development of the private economy.关键词
企业绿色转型/高质量就业/民营经济/环保投入/劳动报酬Key words
corporate green transformation/high-quality employment/private economy/corporate environmental investment/income welfare分类
管理科学引用本文复制引用
禹心郭,曾楚雯,宋恒旭..企业绿色治理与劳动报酬提升:微观证据与机制分析[J].重庆理工大学学报,2026,40(12):173-184,12.基金项目
中国社会科学院实验室孵化项目"基于大数据分析的绿色转型行为机制研究"(2024SYFH006) （2024SYFH006）
中国社会科学院"青启计划"基金项目"绿色经济与产业模式转型"(2024QQJH136) （2024QQJH136）
