碳中和下能源企业履责绩效研究--基于模糊集定性比较分析(FsQCA)  

Research on the Social Responsibility Performance of Carbon Neutral Energy Enterprises--Qualitative Comparative Analysis Based on FsQCA

作　　者：刘传俊[1,2] 杨琪 张倍元 LIU Chuanjun;YANG Qi;ZHANG Beiyuan(School of Economics and Management,Taiyuan University of Science and Technology,Taiyuan 030024,China;Research Center for Corporate Social Responsibility,Taiyuan University of Science and Technology,Taiyuan 030024,China)

机构地区：[1]太原科技大学经济与管理学院,太原030024 [2]太原科技大学企业社会责任研究中心,太原030024

出　　处：《科技与经济》2022年第2期6-10,共5页Science & Technology and Economy

摘　　要：以中国73家能源行业A股上市公司为样本,运用组态分析思维和模糊集定性比较分析(fuzzy-set qualitative comparative analysis,简称FsQCA),基于能源-环境-经济协调发展理论,将市场化水平、环境管制、企业规模、盈利能力和偿债能力设为前因条件,探讨影响能源企业履责差异的多重复杂因素和复杂因果机制。研究结果显示,能源企业高履责绩效的驱动机制分为外部约束主导型和内部治理主导型2条路径,外部约束主导型包含2条子路径,内部治理主导型是大企业、高盈利和低负债的联动匹配;产生非高履责3种组态的主要原因为企业内部治理差或者外部约束力不强。由此提出政府要加快市场化建设、加强环境规制,企业要践行低碳要求、加强内部治理的建议。With 73 A-share listed companies in the energy industry in China as a sample,and by using configuration analysis thinking and fuzzy-set qualitative analysis(QCA),the paper set marketization level,environmental regulation,enterprise scale,profitability,and debt solvency as antecedent conditions to analyze multiple complex factors and complicated causal mechanisms which affect social responsibility performance differences between energy enterprises based on the“energy-environment-economy”coordinated development theory.The conclusions are as follows:The driving mechanism of energy companies high social responsibility performance is divided into two paths:external constraint-oriented and internal governance-oriented.Then external constraint-oriented includes two sub-paths.The internal governance-oriented type is the linkage matching of large enterprises,high profits and low debt.The main reasons for the three configurations of non-high-performance enterprises are poor internal governance or poor external binding force.Therefore,the government should speed up marketization,strengthen environmental regulations,and enterprises should implement low-carbon requirements and strengthen internal governance.

关 键 词：能源企业 企业社会责任 FsQCA 组态分析 “能源-环境-经济”理论 

分 类 号：F426.2[经济管理—产业经济] F832.51[环境科学与工程—环境工程] X322