董事会中的环境态度。谁是“绿色董事”?来自意大利的证据

Environmental attitude in the board. Who are the “green directors”? Evidences from Italy

BUSINESS STRATEGY AND THE ENVIRONMENT · 2021
被引 85
人大 A-ABS 3

中文导读

基于意大利董事会成员的调查数据,研究董事个人特征(如性别、财务背景、独立性)与其环保态度的关系,发现女性董事、财务背景董事和独立董事更支持环保,为政策制定和董事会构成提供参考。

Abstract

Abstract Board members' attitudes towards environmental protection are an important antecedent of how companies define and implement sustainability initiatives, but little is known about directors' attitudes and the factors associated with these. Using survey data on Italian board members, the research sought to explore the relationships between these individual's personal attributes, especially those related to their roles on boards, and their attitudes towards environmental protection. The findings suggest that female directors, directors with financial background, and independent directors are positively related to attitudes towards environmental protection. In the financial sector, younger board members and risk committee members show stronger environmental attitudes. The results could be of interest to policymakers because the board member attributes identified may require a stronger regulatory focus in order to achieve public policy's environmental protection objectives and to governance bodies in terms of defining board committees' composition and selecting “green directors” oriented towards environmental issues.

公司治理企业社会责任董事会构成环境管理