摘要
基于2010—2021年沪深两市A股重污染企业的数据,实证分析薪酬激励与环境绩效的关系及作用机理。结果发现:薪酬激励能够显著促进环境绩效的提升,在此过程中绿色技术创新发挥部分中介作用;异质性分析发现,薪酬激励对环境绩效的促进作用,在非国有企业比国有企业更显著;相比于西部地区,只在东部和中部地区才显著。
Based on the data of China’s heavily polluting enterprises from 2010 to 2021,the relationship and mechanism between compensation incentives and environmental performance are empirically analyzed.The results show that compensation incentives can significantly promote environmental performance,and green technology innovation plays a part of intermediary role in this process;compared with state-owned enterprises,the promotion of salary incentives on environmental performance is more significant in non-state-owned enterprises;compared with the western region,the promotion effect of salary incentive on environmental performance is only significant in the central and eastern regions.
作者
宋军
李红侠
姜海锋
刘斌
SONG Jun;LI Hongxia;JIANG Haifeng;LIU Bin(Business School,Fuyang Normal University,Fuyang 236037,China)
出处
《湖北文理学院学报》
2023年第11期48-56,共9页
Journal of Hubei University of Arts and Science
基金
安徽省质量工程项目(2021jyxm1106)
农民工研究中心重点项目(2020NMG01ZD)。
关键词
高质量发展
重污染企业
薪酬激励
环境绩效
绿色技术创新
high quality development
heavy polluting enterprises
salary incentive
environmental performance
green technology innovation
