绿色新招聘

Green new hiring

Review of Accounting Studies · 2022
被引 73
人大 A-FT50ABS 4

中文导读

提出基于招聘信息中绿色技能集中度的绿色评分,衡量企业对绿色人力资本的投资,发现该评分能预测未来盈利能力和绿色专利质量,且比传统环境评级更客观、变化更大。

Abstract

Abstract The mere marketing of firms as environmentally friendly does not mean that the firms are genuinely green. In this paper, we propose a new measure, Green Score , to capture firms’ investment in green human capital based on the concentration of green skills required in firms’ job postings. First, we find that firms that increase their Green Score have higher future profitability. Second, firms that increase their Green Score generate more green patents, and those green patents are of higher quality and receive more citations. Third, traditional ratings widely used to evaluate firms’ environmental efforts do not consider firms’ Green Score . Overall, our new action-based measure is simpler and less subjective and it offers a larger time-series variation than traditional disclosure-based environmental ratings.

绿色人力资本绿色招聘绿色专利企业环境绩效