大型公共服务型企业ESG客户认同机制研究——基于京沪高铁与日本新干线的双案例对比分析  

A Study of ESG Customer Identification Mechanism in Large Public Service Enterprises——Based on the Comparative Analysis of Two Cases of Beijing-Shanghai High-Speed Railway and Japan Shinkansen

作　　者：许晖[1] 贺慧圆 李阳 刘奕惠 XU Hui;HE Huiyuan;LI Yang;LIU Yihui(Nankai University,Tianjin,China)

机构地区：[1]南开大学商学院,天津市300071

出　　处：《管理学报》2024年第12期1739-1750,共12页Chinese Journal of Management

基　　金：软科学“揭榜挂帅”京沪高铁公司高质量发展研究资助项目(京沪科研2022-8);国家自然科学基金资助项目(72272082)。

摘　　要：从认知同构视角出发,针对处于不同ESG生命周期发展阶段的京沪高铁与日本新干线代表企业东日本会社的ESG客户认同实践,采用双案例对比分析,探讨大型公共服务型企业ESG认知建立与企业-客户认知同构的作用机制。研究结果发现:大型公共服务型企业ESG客户认同形成过程呈现企业-客户ESG认知同构“外循环”带动企业ESG认知建立“内循环”的“双循环”演化路径;基于ESG生命周期阶段不同,存在ESG成长期企业观察式认知建立与桥接式企业-客户认知同构和ESG成熟期企业试错式认知建立与松散耦合式企业-客户ESG认知同构两种途径,整体呈现由内部向外部扩散的循环轨迹;不同ESG生命周期阶段公共服务型企业基于客户群体辐射优势异质性,在客户ESG认知同构路径中呈现差异化,ESG成长期企业利用沿线地区辐射影响,直接表达企业ESG认知理念,而成熟期企业利用业务扩张辐射影响间接影响客户ESG认知体系。From the perspective of cognitive isomorphism,this study uses a comparative analysis of two cases to explore the mechanisms of ESG cognition establishment and enterprise-customer cognition isomorphism in large public service enterprises.It focuses on the ESG customer identity practices of the representative enterprises of the Beijing-Shanghai High Speed Railway Co.,Ltd.and Japan Shinkansen representative enterprises(East Japan Railway Company)in different stages of ESG life cycle development.The results show that the formation process of ESG customer identity in large public service enterprises presents a“double cycle”evolution path,in which the“outer cycle”of enterprise-customer ESG cognition drives the establishment of the“inner cycle”of enterprise ESG cognition.Based on the different stages of ESG life cycle,there are two approaches:observation cognition establishment and bridging enterprise-customer cognition isomorphism in ESG growth stage and trial-and-error cognition establishment and loosely coupled enterprise-customer ESG cognition isomorphism in ESG maturity stage,showing a circular evolution trajectory from internal to external diffusion.Based on the heterogeneity of radiation advantages of customer groups,public service enterprises in different ESG life cycle stages show differentiation in the isomorphic path of customer ESG cognition.Enterprises in the growth stage of ESG directly express their ESG cognition concepts by using the radiation influence of regions along the routes,while enterprises in the mature stage use the radiation influence of business expansion to subtly influence the ESG cognition systems of customers.The findings of this study provide theoretical support and practical enlightenment for public service enterprises in different evolution stages to make full use of the advantages of corporate radiation influence to establish ESG customer identity system.

关 键 词：公共服务型企业 ESG信息披露 认知同构 客户认同 

分 类 号：C93[经济管理—管理学]