Breaking the Glass Ceiling for Climate Action: Female <scp>CEO</scp> 's Composite Experience, Carbon Finance, and Multi‐Level Mechanisms of Corporate Decarbonization
気候行動におけるガラスの天井を破る：女性CEOの複合経験、カーボンファイナンス、企業脱炭素化の多層メカニズム (AI 翻訳)
Tianwei Xie, Peikun Luo, Hongda Wang
🤖 gxceed AI 要約
日本語
本研究は、中国A株上場企業のパネルデータを用いて、女性CEOの複合経験（FCCE）が企業の炭素削減パフォーマンスに与える影響を分析した。固定効果モデル、PSM、操作変数法、DIDを用いて内生性を処理し、カーボンファイナンスの調整効果と、環境情報開示、グリーンR&D、企業統治の媒介メカニズムを検証した。結果、FCCEは炭素削減を促進し、特に高炭素産業や規制の厳しい地域で顕著であった。
English
This study examines how female CEO composite experience (FCCE) affects corporate carbon reduction using panel data from Chinese A-share firms (2010-2023). Employing fixed-effects models, PSM, IV, and DID, it finds FCCE significantly promotes decarbonization, with carbon finance amplifying the effect. Mediating mechanisms include environmental disclosure, green R&D, and governance. Effects are stronger in high-carbon industries and strict regulatory regions.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は中国企業を対象としているが、日本企業にも示唆を与える。女性CEOの経験が炭素削減を促進するメカニズム（情報開示、グリーンR&D、ガバナンス）は、日本の有報・統合報告書における非財務情報開示や、SSBJ基準への対応にも応用可能。カーボンファイナンスの調整効果は、日本のグリーンボンド市場やトランジションファイナンスの設計に参考となる。
In the global GX context
This paper provides empirical evidence on how female CEO experience drives corporate decarbonization through enhanced transparency, innovation, and governance, with carbon finance as a positive moderator. These findings are relevant to global climate disclosure frameworks (ISSB, TCFD) and transition finance policies, which increasingly consider board diversity and carbon finance as levers for climate action.
👥 読者別の含意
🔬研究者:This paper offers robust causal evidence (PSM, IV, DID) on the link between female leadership and carbon performance, and identifies mediating mechanisms for future research.
🏢実務担当者:Corporate sustainability teams can use these insights to advocate for gender-diverse leadership and carbon finance instruments as tools for deep decarbonization.
🏛政策担当者:Regulators can consider the role of gender diversity and carbon finance in designing climate policies and disclosure mandates.
📄 Abstract（原文）
ABSTRACT In recent years, corporate carbon reduction has become a central issue amid global climate change, with executive leadership playing a vital role in driving sustainable transformation. To investigate the impact of Female CEO Composite Experience (FCCE) on corporate carbon reduction performance, this study employs panel data from A‐share listed firms in Shanghai and Shenzhen from 2010 to 2023. Specifically, we examine how FCEC influences firms' carbon reduction outcomes by employing a fixed‐effects panel regression model, and further apply propensity score matching (PSM), instrumental variable (IV) estimation, and difference‐in‐differences (DID) techniques to address potential endogeneity concerns. We also test the moderating role of carbon finance instruments in the above relationship and explore the mediating mechanisms through which FCCE enhances environmental performance, namely environmental information disclosure, green R&D investment, and corporate governance structure. The results show that: (1) FCCE significantly promotes corporate carbon reduction; (2) carbon finance instruments positively moderate this relationship, amplifying the influence of FCCE; (3) FCCE improves environmental performance through enhanced transparency, innovation input, and governance practices; and (4) these effects are more pronounced in high‐carbon industries and regions with stricter environmental regulations. These findings provide new empirical evidence on the environmental impact of female executive leadership and contribute theoretical insights grounded in Upper Echelons Theory and Cognitive Diversity Theory.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1111/beer.70129first seen 2026-07-02 07:46:44
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