摘要
作为企业人力资本的重要组成部分,高学历水平的员工不仅可以提高企业核心竞争力,还能促使企业改善环境绩效。文章以2013—2020年沪深两市A股重污染行业上市公司为样本,研究员工学历水平对企业环境绩效的影响,研究发现:员工学历水平与企业环境绩效之间呈显著正相关关系;机制分析表明,企业创新和社会责任履行在上述关系中起到中介作用;异质性分析发现,员工学历水平对企业环境绩效的正向影响在非国有企业、监事会规模较小、环境信息公开程度大的子样本中更显著。文章丰富了研究员工学历水平与企业环境绩效之间关系的文献,为企业改善环境绩效、实现绿色转型提供了新思路。
As an important component of human capital,employees with higher education background can not only improve the core competitiveness of enterprises,but also lead to improved corporate environmental perfor⁃mance.This paper takes A-share listed companies in the heavy pollution industry in Shanghai and Shenzhen from 2013 to 2020 as a sample to study the influence of employee education background on corporate environmental per⁃formance.It is found that employee education background is positively-correlated with corporate environmental performance significantly.The mechanism analysis shows that corporate innovation and social responsibility fulfill⁃ment play a mediating role in the above relationship.A Heterogeneity analysis finds that the positive effect of em⁃ployee education background on corporate environmental performance is more pronounced in the sub-samples of non-stated enterprises,smaller supervisory boards,and greater disclosure of environmental information.This paper enriches the literature on the relationship between employee education background and corporate environmental per⁃formance,and provides new ideas for improving corporate environmental performance and achieving green transfor⁃mation.
作者
罗艳梅
孟敬也
LUO Yanmei;MENG Jingye(School of Economics and Business Administration,Heilongjiang University,Harbin 150080,China)
出处
《经济论坛》
2023年第8期120-133,共14页
Economic Forum
基金
黑龙江省哲学社会科学研究规划项目“黑龙江省先进制造企业数字化转型与价值链管理深度融合的创新研究”(20JYB028)
黑龙江省省属高等学校基本科研业务费项目“制造企业数字化转型对融资约束的影响机制研究”(2022-KYYWF-1160)。
关键词
员工学历水平
环境绩效
企业创新
企业社会责任
Employee education background
Environmental performance
Corporate innovation
Corporate so⁃cial responsibility
