The In‐House Generalist: CEO Functional Experience Richness as the Double‐Edged Sword for Corporate Carbon Information Disclosure
研究CEO职能经验丰富度如何通过提升企业能力（竞争战略与绿色创新质量）和降低沟通意愿（减少投资者沟通）两条路径，双刃剑般影响企业碳信息披露，基于2010-2024年中国A股上市公司数据发现净正向效应。
ABSTRACT Corporate carbon information disclosure (CID) is a critical governance tool for climate change mitigation, yet corporate initiatives vary substantially despite mandatory requirements. To understand this variation, this study introduces a previously underexplored factor: CEO functional experience richness. Drawing on upper echelons and imprinting theory, we posit that functional experience richness presents a double‐edged sword: it enhances CID by bolstering corporate capacity (via competitive strategy and green innovation quality) yet it inhibits CID by dampening communication intention (via reduced investor communication). Analyses of Chinese A‐share listed firms (2010–2024) support this dual‐pathway model, revealing a net positive effect. Furthermore, this effect is amplified in contexts of high supply chain coordination costs, widespread artificial intelligence adoption, and intense public or media scrutiny, but attenuated by the presence of green investors, CEO overseas experience, and corporate green opportunism. This study moves beyond examining isolated CEO experiences by theorizing the multifaceted impact of experiential breadth, extending upper echelons theory by introducing a fundamental tension between capacity‐building and intention‐shaping pathways in environmental strategy.