The Impact of Party Organization Involvement in Governance on the“Quantitative Increase and Quality Improvement”of Corporate Green Innovation

Abstract

Abstract: Promoting green and innovative development of enterprises is a key approach to accelerating the development of new quality productivity under the high-quality development pattern. Based on the modern enterprise governance system with Chinese characteristics, this study takes Chinese A-share listed companies from 2011 to 2023 as samples to empirically demonstrate the impact of Party organization participation in governance on enterprise green innovation. The results show that the participation of the Party organization in governance can drive the“quantity increasing and quality improvement”of enterprise green innovation. The heterogeneity testing indicates that Party organization participation in the board and in the executive governance has a more significant promoting effect on green innovation in state-owned enterprises, while its involvement in the supervisory governance plays a more prominent role in private enterprises. Further research reveals that internal control and information disclosure positively moderate the mediating effect of innovation input between the participation of the Party organization in governance and green innovation, and that environmental taxes can enhance the promoting effect of the Party organization's participation in governance on green innovation, while government subsidies form a U-shaped interaction effect with the participation of the Party organization in governance. Therefore, it is necessary to effectively improve the efficiency of enterprise Party organization participation in governance by deepening the differentiated Party organization participation mechanism, constructing a collaborative governance system led by Party building, optimizing the synergistic effect of Party organizations and connections, and thereby driving the green innovation development of enterprises.

Key words: Party organization participates in governance, enterprise green innovation, governance approach, increase quantity and improve quality

CLC Number:

F272

Wang Ping, Liu Zhen-ya, Liu Bo. The Impact of Party Organization Involvement in Governance on the“Quantitative Increase and Quality Improvement”of Corporate Green Innovation[J]. Journal of Jiangxi University of Finance and Economics, 2026, 0(1): 23-36.

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