外部压力能促进企业履行环境责任吗?——基于中国转型经济背景的实证研究  

Can External Pressures Promote Corporate Environmental Responsibility?An Empirical Study Based on Transitional China

作　　者：姜雨峰[1] 田虹[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《上海财经大学学报（哲学社会科学版）》2014年第6期40-49,共10页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金项目(10BGL005);教育部人文社会科学研究规划基金项目(09YJA630047)

摘　　要：近年来,环境问题受到管理者和研究者的普遍关注,引导和管制企业履行环境责任已成为一个亟待解决的重大议题。文章基于利益相关者理论和制度理论,研究发现利益相关者压力和制度压力对企业环境责任具有显著的正向影响,伦理领导对利益相关者压力、制度压力与企业环境责任的关系具有中介作用,利他性价值观和绿色创新正向调节了伦理领导与企业环境责任的关系。研究结论有利于促进管理者对企业环境责任与企业财务绩效的融合,提升企业声誉和竞争力,可为政府制定政策和对企业进行环境责任监管提供帮助。In recent years, environmental issues attract widespread concern from managers and researchers, and the guidance ＆ regulation of the implementation of corporate environmental responsibility have become a major problem that should be solved quickly. Based on stakeholder theory and institutional theory, this paper concludes that stakeholder and institutional pressures have significantly positive impacts on corporate environmental responsibility; ethical leadership plays a medium role in the relationship between stakeholder ~〉 institutional pressures and corpo- rate environmental responsibility; altruistic value and green innovation play a positive coordina- tion role in the relationship between ethical leadership and corporate environmental responsibility. The research results are conducive to the promotion of the integration of corporate environmental responsibility and financial performance by managers and the rise in firm reputation and competi-tiveness and help governments to formulate policies and regulate corporate environmental respon-sibility.

关 键 词：利益相关者压力 制度压力 伦理领导 企业环境责任 绿色创新 利他性价值观 

分 类 号：C936[经济管理—管理学] F205