中国制造企业绿色转型的自愿性环境规制路径——以ISO14001环境管理体系认证的作用与局限性为例  

The Roles and Limitations of Voluntary Environmental Regulation in the Green Transformation of Chinese Manufacturing Firms

作　　者：吴龙 于千惠 平靓 WU Long;YU Qianhui;PING Liang(Jiangxi University of Finance and Economics,330013;Dalian University of Technology,116024;Zhejiang University City College,310000)

机构地区：[1]江西财经大学产业经济研究院,330013 [2]大连理工大学经济管理学院,116024 [3]浙大城市学院法学院城市数字治理系,310000

出　　处：《财贸经济》2023年第4期140-156,共17页Finance & Trade Economics

基　　金：国家自然科学基金青年科学基金项目“集体声誉约束下质量认证促进制造企业全球价值链攀升的机制研究”(72203801);国家社会科学基金项目“二元传导路径下促进制造业绿色转型的认证机制设计与政策创新研究”(19BJY105)。

摘　　要：在经济与环境矛盾日益突出的当前,兼顾环境绩效与经济绩效的绿色转型对中国制造至关重要。本文从自愿性环境规制的绿色声誉和组织学习双重效应入手,构建理论模型考察其对中国制造企业绿色转型的影响机理,并基于中国工业企业数据库与从国家认监委网站获得的企业ISO14001环境管理体系认证数据,运用双重差分方法进行实证检验。研究发现,参与自愿性环境规制在显著降低企业污染排放强度的同时,也能有效提升企业的全要素生产率。机制分析表明,以ISO14001认证为代表的自愿性环境规制通过绿色声誉的需求引导和组织学习的效率提升共同促进了中国制造企业绿色转型。本文的拓展讨论部分显示,自愿性环境规制的绿色转型效应在需要大量技术投入才能减排的重污染行业较弱,存在一定的局限性。此外,企业的“漂绿”行为和所面临的融资约束都会抑制自愿性环境规制的绿色转型效应。为充分发挥自愿性环境规制对制造企业的绿色转型作用,除应降低参与成本、提高企业参与自愿性环境规制的积极性外,政府还应从强化监管和发展绿色金融等方面来克服自愿性环境规制当前的局限性。Promoting the green transformation of the manufacturing industry to achieve economic growth and environmental protection at the same time is of great importance to the high-quality development of China's economy.From the dual perspectives of green reputation and organizational learning,this study constructs a theoretical model to investigate how voluntary environmental regulation influences the green transformation of Chinese manufacturing enterprises.On this basis,we obtain the ISO 14001 environmental management system certification data from the official website of Certification and Accreditation Administration of China,and match it with Chinese Industrial Enterprise Database and Chinese Industrial Enterprise Pollution Emission Database to empirically explore the impact of voluntary environmental regulation on enterprises'green transformation using the difference-in-differences method.The empirical research results show that participation in the ISO 14001 certification program not only reduces enterprises'emissions effectively,but also significantly improves their total factor productivity.This conclusion remains valid after a series of robustness tests including changing matching methods,explained variables and sample intervals.Our main finding suggests that voluntary environmental regulation can be an effective pathway to promote the green transformation of manufacturing enterprises in China.In terms of mechanism analysis,this study shows that ISO 14001 certification can enhance the green reputation of certified enterprises and increase their income.Meanwhile,it can also trigger organizational learning inside the enterprise and promote resources allocation and utilization,which is beneficial for increasing the total factor productivity.We also find that the pollution control investments and technology of certified enterprises have been significantly improved.Furthermore,the heterogeneity analysis shows that the effect of voluntary environmental regulation on green transformation is insignificant for enterpris

关 键 词：自愿性环境规制 制造企业 绿色转型 

分 类 号：F426[经济管理—产业经济]