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作 者:王建秀[1] 刘星茹 尹宁 WANG Jian-xiu;LIU Xing-ru;YIN Ning(School of Management and Engineering,Shanxi University of Finance&Economics,Taiyuan 030006,China)
机构地区:[1]山西财经大学管理科学与工程学院,山西太原030006
出 处:《经济问题》2020年第8期70-77,共8页On Economic Problems
基 金:山西省哲学社会科学规划课题“山西省资源型企业转型效果评价研究”(2019B115)。
摘 要:基于一个有调节的中介效应模型,以145家上市公司数据为样本,研究了社会公众监督与企业绿色环境绩效的关系,研究结果表明,社会公众监督会显著促进企业绿色环境绩效;政府环境规制水平在社会公众监督与企业绿色环境绩效之间存在中介作用,社会公众通过向政府部门上访、上诉等形式向政府提出诉求,由政府部门向污染企业施压,从而提升企业绿色环境绩效;公司规模以及年龄对政府环境规制水平在社会公众监督与企业绿色环境绩效关系中的中介作用具有显著的调节作用。研究丰富了企业绿色环境绩效理论,为社会公众参与环境保护工作提供了理论依据,为政府制定相关政策提供了一定的参考。Based on a moderated medeiaion model,this paper uses the data of 145 listed companies as a sample to study the relationship between social public supervision and corporate green environmental performance.The research results show that social public supervision will significantly promote corporate green environment performance;the level of government environmental regulation has an mediating role between public supervision and corporate green environmental performance.The public lodge pepitions to the government departments through petitioning and appealing,and the government departments put pressure on polluting enterprises to imqrove corporate green environment performance.The size and age of the company have a significant moderating effect on the mediating effect of government environmental regulation level in the relationship between social public supervision and corporate green environmental performance.The research of this paper enriches theories of enterprise green environmental performance,provides a theoretical basis for the public participation in environmental protection,and provides a certain reference for the government to formulate relevant policies.
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