环境规制对企业社会责任与技术创新的调节效应  

Regulatory Effect of Environmental Regulation on Corporate Social Responsibility and Technological Innovation

作　　者：李志斌[1] 王天天 LI Zhibin;WANG Tiantian(College of Business,Yangzhou University,Yangzhou,Jiangsu 225009)

机构地区：[1]扬州大学商学院,江苏扬州225009

出　　处：《扬州大学学报（人文社会科学版）》2022年第1期106-117,共12页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：国家社会科学基金一般项目“供应链关系影响商业信用与银行信贷结构转换机制研究”(19BJY021);江苏省社会科学基金一般项目“企业环境管理控制系统实施机制及推进策略研究”(19GLB024)。

摘　　要：企业社会责任的履行对企业技术创新存在正向影响。无论是对重污染行业还是非重污染行业,其正向影响均显著,尤其是在国有企业以及市场化进程较弱的地区中该正向作用更强。同时,环境规制对企业社会责任与技术创新之间的关系有着显著的正向调节效应,即环境规制能够强化社会责任对技术创新的正向作用。因此,企业应将社会责任的履行规范化,提高社会责任履行水平,政府应加强和完善环境规制,助力企业社会责任的履行和技术创新。The performance of corporate social responsibility has a positive impact on enterprise technological innovation.Whether for heavy pollution industries or non-heavy pollution industries,the positive impact is significant,especially in state-owned enterprises and areas with weak marketization process.At the same time,environmental regulation has a significant positive regulatory effect on corporate social responsibility and technological innovation,that is,environmental regulation can strengthen the positive effect of social responsibility on technological innovation.Therefore,enterprises should standardize the performance of social responsibility and improve the performance level of social responsibility.The government should strengthen and improve environmental regulation to help enterprises fulfill their social responsibility and technological innovation.

关 键 词：环境规制 企业社会责任 技术创新 

分 类 号：F270[经济管理—企业管理] X322[经济管理—国民经济]