摘要
以审计委员会环保背景为研究视角,基于2007-2022年我国A股上市公司数据,实证检验审计委员会环保背景对企业绿色转型的影响。研究发现:审计委员会环保背景对企业绿色转型有显著促进作用。机制检验表明,审计委员会环保背景通过获取绿色转型资源、提升管理层转型意愿和提高内部控制质量,促进企业绿色转型。异质性分析表明,审计委员会环保背景对企业绿色转型的促进作用,在高科技企业、非重污染企业和信息环境差的企业更显著。经济后果检验表明,企业绿色转型显著改善了企业财务绩效和环境绩效。研究结论为发挥审计委员会绿色治理作用,驱动企业绿色转型,促进双碳目标的实现提供了理论依据和经验证据。
Taking audit committees'environmental background as the research perspective,based on the data of China's A-share listed companies from 2007 to 2022,this paper empirically tests the impact of audit committees'environmental background on corporate green transformation.The study finds that audit committees'environmental background has a significant role in promoting corporate green transformation.The mechanism tests show that audit committees'environmental background promotes corporate green transformation through acquiring green transformation resources,enhancing management's willingness to transform,and improving the quality of internal controls.The heterogeneity analysis shows that the promotion of audit committees'environmental background on corporate green transformation is more significant in high-tech enterprises,nonheavily polluting enterprises,and enterprises with poor information environments.The economic consequences tests show that corporate green transformation significantly improves corporate financial performance and environmental performance.The findings provide theoretical and empirical evidence for playing the role of audit committees'green governance in driving corporate green transformation and contributing to the achievement of the carbon peaking and carbon neutrality goals.
作者
龚家凤
董小红
Gong Jiafeng;Dong Xiaohong
出处
《审计研究》
CSSCI
北大核心
2024年第3期125-136,共12页
Auditing Research
基金
国家社会科学基金项目(项目批准号:21BJY260)的资助。
关键词
审计委员会
环保背景
绿色转型
绿色治理
audit committee
environmental background
green transformation
green governance
