制度压力对企业环境责任的影响--来自中国上市公司的证据  

How Institutional Pressure Affects Corporate Environmental Responsibility:Evidence from Chinese Listed Companies

作　　者：苏芳 梁秀芳 陈绍俭 孙艳蕾 SU Fang;LIANG Xiufang;CHEN Shaojian;SUN Yanlei(School of Economics and management,Shaanxi University of Science and Technology,Xi’an 710021,China;Northwest Institute of Historical Environment and Socio-Economic Development,Shaanxi Normal University,Xi’an 710119,China)

机构地区：[1]陕西科技大学经济与管理学院,陕西西安710021 [2]陕西师范大学西北历史环境与经济社会发展研究院,陕西西安710119

出　　处：《中国环境管理》2022年第4期91-101,共11页Chinese Journal of Environmental Management

基　　金：国家自然科学基金面上项目“脱贫山区生计效率的多尺度评估与干预机制研究”(42171281);陕西省创新人才推进计划-科技创新团队“乡村绿色发展技术与决策支持创新团队”(2021TD-35)。

摘　　要：环境问题是社会各界广泛关注的焦点,而企业是造成环境污染的主体之一,也是环境制度压力的主要调控对象,如何引导和控制企业履行环境责任已成为一个亟须研究的重大议题。根据制度理论,以中国上市公司7459个观测值为基础,采用固定效应模型系统评估了制度压力对企业环境责任的影响,还引入企业环境战略、内部控制作为调节变量进行分析。研究结果表明:制度压力能显著促进企业环境责任的提升;企业环境战略、内部控制等因素正向调节了制度压力与企业环境责任的关系,并且制度压力对企业环境责任的影响在非国有企业、地方国有企业中更强。以上结论在一系列的稳健性检验、反事实检验之后依然成立。这些结论启发了企业管理者运用企业环境战略、内部控制等企业自身因素强化企业环境责任,同时为政府根据企业不同情况有针对性地制定环境政策提供了理论依据。Environmental problems have become the focus of social public.Enterprises are one of the main causes of environmental pollution and the main regulation object of institutional pressure.How to guide and control enterprises to fulfill their environmental responsibility has become a major issue that needs to be studied urgently.According to the institutional theory,based on 7459 observations of Chinese listed companies,this paper adopts fixed effect model to evaluate the impact of institutional pressure on corporate environmental responsibility,the enterprise environmental strategy and internal control are also analyzed as moderating variables.The results show that institutional pressure can significantly promote the improvement of corporate environmental responsibility.Corporate environmental strategy and internal control have positive moderating effect on the relationship between institutional pressure and corporate environmental responsibility,and the impact of institutional pressure on corporate environmental responsibility is stronger in non-state-owned enterprises and local state-owned enterprises.The above conclusions are valid after a series of robustness tests and counterfactual tests.These conclusions not only enlighten enterprise managers to utilize their internal factors such as enterprise environmental strategy and internal control to enhance enterprise environmental responsibility,but also provide a theoretical basis for the government to formulate environmental policies according to different situations of enterprises.

关 键 词：制度压力 企业环境责任 企业环境战略 内部控制 产权性质 

分 类 号：X321[环境科学与工程—环境工程] F270[经济管理—企业管理] F272[经济管理—国民经济]