董事海外经历、绿色技术创新与企业环境绩效
Research on Directors’ Overseas Experience, Green Technology Innovation and Corporate Environmental Performance

在我国节能减排新发展形势下，绿色发展越来越成为企业的自觉追求，而这离不开高质量人才的支撑。十八大以来“归国潮”逐渐形成，董事会是企业的重要决策者，探究具有海外经历的董事如何引导企业主动实施环境战略，实现绿色转型是有必要的。本文基于2012~2020年A股上市企业数据，实证检验了董事海外经历与企业环境绩效之间的关系。研究结果表明：当董事会中有海外经历的成员占比越多，越能提高企业的环境绩效；并且董事海外经历是通过促进企业的绿色技术创新活动来提升企业的环境绩效。进一步研究发现，当企业为非国有企业时，董事海外经历对企业环境绩效的正向影响会增强。
Under the new development situation of China’s energy saving and emission reduction, green development has become more and more a conscious pursuit of enterprises, which cannot be separated from the support of high-quality talents. Since the 18th National Congress, the “wave of returning to China” has gradually formed, and the board of directors is an important decision maker of enterprises, it is necessary to explore how directors with overseas experience can guide enterprises to take the initiative to implement environmental strategies and realize green transfor-mation. Based on the data of A-share listed companies from 2012 to 2020, this paper empirically examines the relationship between directors’ overseas experience and corporate environmental performance. The results of the study show that: when the proportion of board members with overseas experience is higher, the more it can improve the environmental performance of the enterprise; and the overseas experience of directors enhances the environmental performance of the enterprise by promoting the enterprise’s green technology innovation activities. It is further found that the positive effect of directors’ overseas experience on corporate environmental performance increases when the firm is a non-state-owned enterprise.