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论文编号：	14735
作者编号：	1120191058
上传时间：	2024/6/7 11:35:10
中文题目：	管理者绿色经历对企业绿色治理脱耦的影响研究
英文题目：	The Influence of Managers’ Green Experiences on Corporate Decoupling in Green Governance
指导老师：	李维安
中文关键字：	绿色治理；脱耦；管理者绿色经历；绿色注意力；绿色投资
英文关键字：	Green governance; Corporate decoupling; Managers’ green experiences; Green attention; Green investment
中文摘要：	在新发展阶段下，企业作为绿色治理的重要主体和关键行动者，积极构筑实现绿色转型升级的顶层设计，成为助力实现中国式现代化和服务世界一流企业建设的重要路径。在实践中，不少企业仍缺乏在治理层面统领协调可持续发展的目标和体系，环境和社会责任信息披露与真实绩效之间往往存在一定的偏差，漂绿、社会责任清洗、社会责任脱耦、企业伪善等研究问题引发越来越多的关注。在环境规制和利益相关者期望等外部压力下，“被动回应”的绿色行为难以实现环境和社会责任在公司治理中的“内生嵌入”，绿色治理发展重行为绩效而轻结构机制建设，成本和收益的不匹配也使得企业缺乏内在的积极性和主动性采取绿色行动，扩大了“表面绿色”与“实质绿色”之间的差距。然而，当前研究尚未对企业在绿色治理方面的脱耦行为进行理论溯源和科学界定，已有文献也主要从合法性视角探讨政策和监管等外部压力对企业脱耦的影响，针对内部治理因素如何影响企业脱耦的研究相对不足。在此背景下，漂绿和社会责任脱耦的研究需要上升至绿色治理层面，重新界定企业绿色治理脱耦概念，并从内部治理角度探索“表面绿色”与“实质绿色”之间差距形成的路径和机制。 本研究从认知嵌入视角探讨管理者在企业绿色治理转型中发挥的作用，将制度复杂性理论、注意力基础观和资源基础观相结合构建整合性的研究框架，对管理者绿色经历影响企业绿色治理脱耦的内在逻辑进行了理论分析和实证检验。首先，对绿色治理脱耦的相关概念、影响因素和后果，管理者经历对企业绿色行为的影响等研究进展进行梳理和述评；其次，在现有理论分析的基础上，构建整合了外部环境、过程机制和行为结果的企业绿色治理脱耦影响因素理论框架，研究在绿色治理领域基于经济治理的市场逻辑和基于公共治理的社会逻辑的紧张关系所导致的制度复杂性，以及企业应对制度复杂性的不同策略，进一步提出绿色治理中的耦合和脱耦概念，从管理者经历出发基于注意力和资源配置剖析企业绿色治理脱耦的形成机制。最后，基于我国A股上市公司样本对构建的理论框架进行实证检验，从管理者个人的绿色经历视角研究企业绿色治理脱耦的影响因素，并从认知和行为两个层面探索其内在影响机制，同时还考察了不同情境因素的差异化影响。 本文的研究结果表明，管理者绿色经历对企业绿色治理脱耦产生了显著的抑制作用，具有公共、社会、环境价值创造导向经历的管理者能够缩小企业外部绿色表现超过内部绿色表现而形成的差距。绿色经历分维度来看，职业类经历、专业类经历以及公共类经历均对企业绿色治理脱耦产生了显著的抑制效应；绿色经历分主体来看，董事、高管和监事的绿色经历均能够有效地抑制企业绿色治理脱耦；绿色治理脱耦分类型来看，相比于被动型绿色治理脱耦，管理者绿色经历的作用对主动型绿色治理脱耦更显著。从作用机制来看，管理者绿色经历能够作用于企业认知层面和行为层面，管理者的公共、社会和环境价值导向能够影响注意力配置和资源编排过程，通过提高绿色注意力、增加绿色投资等作用路径来影响企业绿色治理脱耦。管理者绿色经历对企业绿色治理脱耦的抑制效应在不同的治理环境中存在差异，在信息披露质量高、重污染行业以及所在地区法律制度环境较差的样本中更为明显；管理层权力和短期经济效率能够削弱管理者绿色经历对企业绿色治理脱耦的抑制效应。 论文的主要创新之处在于：第一，突破在单一的环境或社会责任层面研究企业脱耦问题的局限，将漂绿、社会责任脱耦的研究上升至绿色治理层面。在面对制度复杂性时企业不同战略应对的理论框架下，重新界定绿色治理脱耦概念来研究企业在绿色治理实践过程中的非均衡状态，探索企业“表面绿色”与“实质绿色”之间差距的形成路径。第二，从认知嵌入的视角研究企业绿色治理脱耦的影响因素，扩展管理者绿色经历的维度及其作用机制。基于行为者对制度变革过程的重要作用，关注对制度的认知和转译如何决定企业回应制度复杂性的结果，即决策主体的绿色经历如何作用于企业绿色注意力和绿色行动力来影响绿色治理脱耦。扩展管理者绿色经历的维度及其作用机制，既包含“自然绿”层面也包含“社会绿”层面，与企业绿色治理（ESG）等结果变量相对应。第三，从动态视角拓展企业绿色治理绩效的已有文献，打开绿色管理与绿色绩效之间联系的黑箱。对绿色治理目标设定-架构建立-机制完善-有效性发挥这一动态过程进行全方位考察，探索管理者认知和行为在企业绿色战略选择、绿色绩效实现以及推进商业组织和社会共同繁荣的过程中发挥的作用，突破在静态视角下提升绿色治理绩效的研究局限，丰富和深化对绿色治理水平螺旋式上升路径的认识。
英文摘要：	Since transitioning into a new developmental phase, enterprises, as key actors of green governance, have been actively constructing top-level designs to achieve green transformation. This endeavor has emerged as a crucial avenue towards realizing Chinese-style modernization and cultivating globally competitive enterprises. However, in practice, many enterprises still lack coordination at the governance level to lead the sustainable development goals and systems. Consequently, a discernible misalignment often ensues between environmental and social responsibility disclosures and actual performance, accentuating concerns regarding greenwashing, CSR washing, CSR decoupling, and corporate hypocrisy. Under external pressures such as environmental regulations and stakeholder expectations, passive response poses challenges to internally embedding environmental and social responsibility within corporate governance. The development of green governance focuses more on behavior and performance and less on structure and mechanism. The mismatch between costs and benefits further diminishes internal incentives for enterprises to undertake green initiatives, thereby widening the gap between superficial and substantive green practices. Yet, the extant literature lacks theoretical underpinnings and precise definitions regarding corporate decoupling within the realm of green governance. Prevailing discussions predominantly revolve around the impact of external pressures, such as policy mandates and regulatory frameworks, primarily through the lens of legitimacy. There is relatively inadequate research on how internal governance factors affect corporate decoupling in green governance. In this context, there is a need to elevate the discussion of greenwashing and CSR decoupling to the level of green governance, redefine the concept of corporate decoupling in green governance, and explore the paths and mechanisms of the gap between superficial and substantive green practices from an internal governance perspective. This study explores the role of managers in the transformation of corporate green governance through the lens of cognitive embedding, integrating theories of institutional complexity, attention-based view, and resource-based view to construct a comprehensive research framework. It provides a theoretical analysis and empirical testing of how managers’ green experiences influence corporate decoupling in green governance. First, the study reviews and evaluates the research progress on the impact of managers’ experiences on corporate green behavior, alongside an exploration of the concept, determinants, and consequences of decoupling in green governance. Second, it constructs a theoretical framework for the determinants of green governance decoupling integrating external environment, procedural mechanisms, and behavioral outcomes. The study examines the institutional complexity in green governance resulting from the tension between market logic predicated on economic governance and social logic rooted in public governance. It proposes the concepts of coupling and decoupling in green governance and analyzes the mechanism based on attention and resource allocation from managers’ experiences. Finally, the empirical validation of the theoretical framework is pursued utilizing samples drawn from A-share listed companies in China. The study delves into the determinants of corporate decoupling within green governance from the point of managers’ green experiences. Additionally, internal mechanisms are scrutinized through cognitive and behavioral lenses, while the nuanced impacts of situational factors are systematically examined. The findings of this study indicate that managers’ green experiences have a significant inhibitory effect on corporate decoupling in green governance. Managers with experiences oriented towards public, social, and environmental values can narrow the gap between external and internal green performance within the company. Analyzing green experiences from different dimensions, professional, educational, and public experiences all have an inhibitory effect on corporate decoupling in green governance. Scrutinizing the roles of different entities, green experiences in board of directors, top executives, and the supervisory board can inhibit corporate decoupling in green governance. Differentiating between types of decoupling, managers’ green experiences mainly affect active decoupling rather than passive decoupling in green governance. In terms of the mechanism, managers’ green experiences play a role in cognitive and behavioral domains within organizations. Their heightened awareness of environmental and social imperatives permeates the cognitive and behavioral fabric of the company, thereby shaping attention and resource allocation processes. This, in turn, mitigates corporate decoupling within green governance. The inhibitory effect of managers’ green experiences on corporate decoupling in green governance varies in different governance environments. This effect is accentuated in samples characterized by high information disclosure quality, within heavily polluting industries, and in environments marked by weak legal frameworks. The power of management and short-term economic efficiency can weaken the inhibitory effect. The innovations of the paper are as follows: First, it transcends the confines of examining corporate decoupling solely within the realms of environmental or social responsibility, thereby elevating the research to the domain of green governance. By employing a theoretical framework delineating various strategic responses to institutional complexity, the paper redefines corporate decoupling to probe the non-equilibrium inherent in green governance practices and explore the formation of the gap between “surface green” and “substantive green”. Second, the study delves into the determinants of decoupling within green governance through the lens of cognitive embedding, broadening the dimensions and mechanisms governing managers’ green experiences. Recognizing the pivotal role of actors in precipitating institutional change, the paper scrutinizes how enterprises’ recognition and translation of institutional norms determine their response to institutional complexity. That is, how the green experiences of decision-makers affect decoupling in green governance by influencing the green attention and green actions of enterprises. This paper expands managers’ green experiences and their influence mechanisms to include both the “natural green” and “social green” aspects, correlating with outcome variables of ESG performance. Third, the study adopts a dynamic perspective, thus expanding the existing literature on corporate green governance performance and unveiling the “black box” underlying the linkage between green management and green performance. It comprehensively examines the decoupling behavior in the dynamic green governance process of setting goals, establishing frameworks, perfecting mechanisms, and achieving effectiveness. It explores the role of managerial cognition and behavior in selecting green strategies, achieving green performance, and promoting the common prosperity of commercial organizations and society. This breaks the limitations of prior research on improving corporate green governance performance from a static perspective, providing insights into the upward spiral path of green governance levels.
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