物质流与碳中和前沿系列讲座
企业数字转型与环境信息披露:高管团队能力的调节作用
主讲嘉宾:Min Zhang
报告人简介
Min Zhang is a Professor in Operations Management and Business Analytics at Queen’s University Belfast. He is the head of the ITAO (Information Technology, Analytics and Operations) department. Previously, he was a Research Fellow (Operations Management) at the University of Nottingham and Lecturer and Senior Lecturer in Operations Management at the University of East Anglia. He gained his Ph.D. in Operations Management from The Chinese University of Hong Kong and Bachelor and Master degree from Nankai University.His main research areas include green supply chain management, circular economy, business analytics and innovation. His research has been published research in Journal of Operations Management, Production and Operations Management International Journal of Operations and Production Management, Journal of Environment Management and Business Strategy and the Environment.报告摘要
Environmental information disclosure is seen as a dialogue between the firm and stakeholders interested in the firm’s environmental activities, which plays a critical role in achieving net zero goals and sustainability. This study empirically investigates the impact of digital transformation on environmental information disclosure. Based on the information processing theory, we build and test the model using panel data collected from 917 listed companies in China. The findings show an inverted U-shaped relationship between digital transformation and environmental information disclosure. The top management team with high ability weakens this inverted U-shaped relationship. The findings provide empirical evidence that digital transformation is a double-edged sword for environmental information disclosure; revealing that excessive digitalization will instead reduce the level of environmental disclosures. However, a competent top management team will have different cognitions, attitudes, and behaviors at varying stages of digital transformation, which negatively moderates the inverted U-shaped relationship.联合主办:
南开大学循环经济与低碳发展研究中心 中国生态学会产业生态专委会
天津市循环经济与低碳发展智库 天津市碳中和与绿色金融研究中心
时间:2023.7.24 下午2:30 腾讯会议:535-985-395
线下地点:环科院B209
第61期论坛预告 | 物质流与碳中和前沿系列讲座：张敏教授