基于扎根理论的重污染企业环境管理体系认证行为解析  

Behavioural Analysis of Environmental Management System Certification of Heavy Polluting Enterprises Based on Rooting Theory

作　　者：刘亦晴[1,2] 梅冰 周如月 王兆伟 姜滔 邓浩 LIU Yiqing;MEI Bing;ZHOU Ruyue;WANG Zhaowei;JIANG Tao;DENG Hao(School of Economics and Management,Jiangxi University of Science and Technology,Ganzhou 341000,Jiangxi,China;School of Business,Central South University,Changsha 410012,China)

机构地区：[1]江西理工大学经济管理学院,江西赣州341000 [2]中南大学商学院,长沙410012

出　　处：《科技和产业》2024年第23期236-244,共9页Science Technology and Industry

基　　金：国家社会科学基金(21BGL187);江西省人文社科重点研究基地项目(JD23040);江西省高校人文社科重点研究基地矿业发展研究中心重大课题(KYZX2022-2)。

摘　　要：运用扎根理论和结构方程模型探讨重污染行业上市公司环境管理体系认证的动机及其对企业绩效的影响。结果表明:内外部动机均能推动企业进行认证,并提升环境和创新绩效;内外部因素的共同作用通过体系内化显著提高绩效,尽管体系内化作为中介效果显著,但不如非内化路径强,显示出“两张皮”现象;同时,环境绩效的提升增强了企业的市场竞争力。基于此,从国家、企业及认证机构层面提出相应建议,为拓展环境管理体系认证的研究提供参考。The effect of certification under different driving logics is explored using rootedness theory and structural equation modelling.The results show that external pressures and internal motivations are found to push companies to pursue certification and enhance environmental and innovation performance.The combination of internal and external factors significantly improves performance through the internalisation of the system.However,the mediating effect of internalisation is not as strong as the non-internalisation path,showing the phenomenon of‘two skins’.The improvement of environmental performance enhances the market competitiveness of enterprises.Corresponding suggestions are proposed at the levels of the state,enterprises,and certification organisations,providing a reference for expanding research on environmental management system certification.

关 键 词：环境管理体系认证 自愿性 扎根理论 结构方程模型 

分 类 号：X322[环境科学与工程—环境工程]