Managerial myopia and low-carbon transition development: evidence from listed companies

Fake Ma and Huili Li

International Journal of Sustainable Development, 2026, vol. 29, issue 2, 209-219

Abstract: Perception of management holds paramount importance in guiding the metamorphosis and advancement of enterprises. Drawing upon a fresh research perspective centred around managerial myopia (MM), this paper delves into the profound impact of such myopia on the low-carbon total factor productivity of enterprises. The study reveals several noteworthy findings: firstly, the influence of MM on enterprise low-carbon total factor productivity exhibits a pronounced negative trend, signifying that myopia acts as a hindrance to the progression of enterprise low-carbon transformation. Secondly, the effect of MM on enterprise low-carbon total factor productivity displays distinctive heterogeneity, with myopia particularly prominent in its hindering effect on state-owned and mature enterprises. Thirdly, the impediment posed by MM on the development of enterprise low-carbon endeavours stems from declining R%D intensity, reduced environmental protection investments, and weakened human capital. Lastly, the key to breaking free from the constraints of MM in fostering low-carbon transformation lies in the proactive disclosure of environmental information and the fortification of internal control mechanisms.

Keywords: managerial myopia; MM; low-carbon transition; total factor productivity. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijsusd:v:29:y:2026:i:2:p:209-219

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