非正式制度、家乡认同与企业环境治理  

Informal Institution, Hometown Identity and Corporate Environmental Governance

作　　者：胡珺[1] 宋献中[1] 王红建[1] 

机构地区：[1]暨南大学管理学院

出　　处：《管理世界》2017年第3期76-94,共19页Journal of Management World

基　　金：国家社科基金重大项目"党中央治国理政的生态文明制度建设思想研究"(16ZZD049);国家社科基金重点项目"生态补偿导向的环境会计研究"(14AZD068);国家自然科学基金项目"基于环境会计视角的生态补偿机制微观效果研究:政府之手与市场之手"(71672075);国家自然科学基金项目"社会责任投入权衡;信誉资本和公司价值创造"(71372166)的资助;广州市人文社会科学研究基地"广州区域低碳经济研究基地"的资助

摘　　要：党的十八大从新的历史起点出发,提出"大力推进生态文明建设"的战略决策,在此背景下,如何治理日益严峻的环境污染问题已成为社会各界关注的重点话题。以往文献更多关注了环境规制等正式制度对环境治理的影响,本文基于非正式制度的角度,以2000~2014年沪深非金融上市公司为样本,分析了高管的家乡认同对企业环境绩效的治理作用。本文的研究发现:当董事长和总经理在其家乡地任职工作时,企业的环境投资更多,说明高管的家乡认同对企业环境治理行为具有积极的推动作用。进一步发现,高管的个人特质(性别、年龄和学历)和家乡特征(经济发展、环境质量和公众环保意识)对上述关系具有一定的调节作用;此外,上述关系在不同的法律制度环境下不存在显著性差异,说明作为一种非正式制度,家乡认同对企业环境的治理作用不受正式制度的影响。在我国环境形势日益严峻的背景下,本文从企业微观层面提供了非正式制度(家乡认同)能够改善环境治理的积极证据,从而突破了以往过多基于正式制度的单一视角研究,丰富和拓展了环境治理的理论与途径。Starting from a new historical starting point,the 18th National Congress of the Communist Party of China puts forward the strategic decision of'vigorously promoting the construction of ecological civilization'.Under this background,how to control the increasingly serious environmental pollution has become an important focus of society.Previous literature has paid more attention to the influence of formal regulation on environmental governance.For this end,this paper analyzes the effect of managers’hometown identification on corporate environmental performance based on the informal system and database during 2000~2014.The study found that:when chairman and CEO work in their home- town,corporate environmental investment,which indicates that the hometown identity has a positive impact on promoting corporate environmental governance behavior.Further analysis found that executives’personal characteristics(including gender,age and educational background)and hometown characteristics(including economic development,environmental quality and public environmental awareness)have some moderating effects on above relationships;in addition,the above relationships do not differ significantly in different legal systems,which indicate that as an informal institution,the role of hometown identity in the corporate environment is not affected by the formal institution.Under the background of increasingly serious environmental situation in China,this paper provides positive evidence that the informal system(such as hometown identity)can improve environmental governance of enterprises from the micro level,thus breaking through the past research which put more focus on the formal institution,enriching and expanding the theory and approach of environmental governance.

关 键 词：家乡认同 环境治理 正式制度 非正式制度 

分 类 号：X322[环境科学与工程—环境工程]