绩效反馈对企业环境战略的决策参照效应:基于双重制度格局的整合边界作用  

Reference effect of performance feedback on corporate environmental strategy decision-making:The role of integration boundary based on dual institutional structure

作　　者：王旭[1] 张晓宁 商亮 张晓峰[2] WANG Xu;ZHANG Xiaoning;SHANG Liang;ZHANG Xiaofeng(School of Business Administration,Shandong University of Finance and Economics,Jinan 250014,China;School of Management,Shandong University,Jinan 250100,China)

机构地区：[1]山东财经大学工商管理学院,济南250014 [2]山东大学管理学院,济南250100

出　　处：《系统工程理论与实践》2022年第9期2391-2407,共17页Systems Engineering-Theory & Practice

基　　金：国家自然科学基金面上项目(72174108);教育部人文社科基金(19YJA630118);泰山学者工程专项经费(tsqn202103095)。

摘　　要：探索企业对反应型与前摄型环境战略的选择逻辑,对于推动中国绿色发展与经济高质量成长具有重要意义.根据绩效反馈来制定组织战略是管理者普遍遵循的决策逻辑,但绩效反馈对环境战略的决策参照效果与影响机理仍处于“黑箱”状态.本文立足于儒家文化和环境规制双重制度视角,以2015-2019年我国650家重污染上市公司的数据为研究样本,采用静态面板的固定效应模型实证考察了绩效反馈对企业环境战略的影响及制度边界.研究发现:绩效反馈对环境战略具有重要的决策参照作用,绩效逆差能够激励企业采取前摄型环境战略,而企业在绩效顺差条件下更倾向于采取反应型环境战略;儒家文化与环境规制对绩效反馈的决策参照效应形成了显著的制度冲击,儒家文化的伦理引导作用与环境政策的约束作用均能够强化绩效逆差对前摄型环境战略的激励效果;并且,儒家文化与环境规制之间存在显著的制度互补效应,这种互补效应有利于强化环境战略对绩效反馈的响应机制.本文不仅能够基于环境战略视角拓展行为经济学在战略管理领域的应用范畴,还有利于在正式制度和非正式制度的整合视角下为企业优化环境战略决策机制提供实践依据.Exploring the logic of enterprises’ choice of reactive and proactive environmental strategies is of great significance to promoting China’s green development and high-quality economic growth.It is the decision logic that managers generally follow to formulate organizational strategy based on performance feedback,but the reference effect and influence mechanism of performance feedback on environmental strategy decision-making are still in a "lack box" state.Based on the dual institutional perspectives of Confucian culture and environmental regulations,this article uses the data of 650 heavily polluting listed companies in China from 2015 to 2019 as a research sample,and uses the fixed effects model for static panels to empirically examine the impact of performance feedback on corporate environmental strategies and institutional boundaries.The study found that performance feedback has an important decision-making reference for environmental strategies.Performance deficits can motivate companies to adopt proactive environmental strategies,while companies are more inclined to adopt reactive environmental strategies under conditions of performance surplus.Confucian culture and environmental regulations have formed a significant institutional impact on the decision-making reference effect of performance feedback.The ethical guiding role of Confucian culture and the restraining role of environmental regulations can strengthen the incentive effect of the performance deficit on the proactive environmental strategy.Moreover,there is a significant institutional complementarity effect between Confucian culture and environmental regulations,which is conducive to strengthening the response mechanism of environmental strategies to performance feedback.This article can not only expand the application scope of behavioral economics in the field of strategic management based on the perspective of environmental strategy,but also help to provide a practical basis for enterprises to optimize the environmental strategic decision-ma

关 键 词：绩效反馈 环境战略 儒家文化 环境规制 

分 类 号：F270.7[经济管理—企业管理]