利益相关者视角下企业环境信息披露与低碳生产行为的组态分析  

Configuration Analysis of Corporate Environmental Information Disclosure and Low-carbon Production Behavior from the Perspective of Stakeholders

作　　者：张悦[1] 黄清子 李冬冬 邓巍 ZHANG Yue;HUANG Qing-zi;LI Dong-dong;DENG Wei(School of Public Policy and Administration,Northwestern Polytechnical University,Xi'an 710129;School of Management,Northwestern Polytechnical University,Xi'an 710129)

机构地区：[1]西北工业大学公共政策与管理学院,西安710129 [2]西北工业大学管理学院,西安710129

出　　处：《软科学》2024年第7期15-21,共7页Soft Science

基　　金：国家自然科学基金项目(72202177、72201207、72202179);教育部人文社会科学研究青年项目(22YJC630039);陕西省教育厅专项科计划项目(20JK0370);陕西省社会科学基金年度项目(2021R017)。

摘　　要：基于利益相关者理论,以2017-2021年重污染行业的154家A股主板上市企业为研究对象,运用模糊集定性分析法(fsQCA)探索“管理者-政府-媒体-投资者”多元利益相关者要素对企业环境信息披露和低碳生产行为的组态效应。研究发现:管理者远瞻下的媒体关注监督型组态能实现企业低碳发展“言行一致”,而管理者短视下的投资者关注驱动型组态则导致企业低碳发展“言过于行”。Based on stakeholder theory,this paper explores the configuration effects of multiple stakeholder elements(manager-government-media-investor)on corporate environmental information disclosure and low-carbon production behavior.It is conducted based on 154 heavily polluting firms listed on the A-shares market's main board from 2017 to 2021,using fuzzy-set qualitative comparative analysis.The results show that the media's supervision-driven path with a farsighted manager realized alignment between words and actions in corporate low-carbon development,while the investor's attention-driven path with a short-sighted manager led to the overstatement in corporate low-carbon development.

关 键 词：环境信息披露 低碳生产行为 利益相关者 政府关注 fsQCA 

分 类 号：X322[环境科学与工程—环境工程] F275[经济管理—企业管理] F832.5[经济管理—国民经济]