| 李冬生,张醒娅.董责险对企业绿色技术创新的影响——基于企业社会责任的中介作用[J].,2023,(6):41-51 |
| 董责险对企业绿色技术创新的影响——基于企业社会责任的中介作用 |
| The Impact of Directors' Liability Insurance on Green Technology Innovation of Enterprises |
| 投稿时间：2022-12-07 |
| DOI： |
| 中文关键词: 董事高管责任保险 企业社会责任 绿色技术创新 |
| English Keywords:director and executive liability insurance corporate social responsibility green technology innovation ( |
| Fund Project: |
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| 中文摘要: |
| 双碳”目标的实现有赖于企业的绿色技术创新。文章以2010—2020年我国A股上市公司作为研究对象,实证考察了董责险对企业绿色技术创新的影响及作用机理。研究结果表明:上市公司购买董责险能够显著促进企业绿色技术创新,企业社会责任在二者之间发挥了中介作用。研究结果证实了董责险在绿色技术创新方面可以充当有效的外部治理工具,丰富了关于董责险治理效应的研究,为推动董责险市场发展和上市公司绿色可持续发展提供了建议。 |
| English Summary: |
| The realization of the goal of “double carbon” depends on the green technological innovation of enterprises. This paper takes China's A-share listed companies from 2010 to 2020 as the research object, and empirically examines the impact and mechanism of directors' and executives' liability insurance on corporate green technology innovation. The results show that the liability insurance of directors and executives can significantly improve the level of green technology innovation of enterprises, and corporate social responsibility plays an intermediary role between the two. The research results of this paper confirm that the liability insurance of directors and senior executives can serve as an effective external governance tool in the green technology innovation, which enriches the research on the governance effect of the liability insurance of directors and senior executives, and also provides suggestions for promoting the development of the liability insurance market of directors and senior executives and the green sustainable development of listed companies. |
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