最优区分视角下双重环境规制撬动企业环境绩效的作用路径研究  

Research on the Action Mechanism of Dual Environmental Regulation Leveraging Enterprise Environmental Performance from the Optimal Distinctiveness Perspective

作　　者：肖静 曾萍[1,2] 李东伟[1] Xiao Jing;Zeng Ping;Li Dongwei(School of Business Administration,South China University of Technology,Guangzhou 510641,China;Center for Strategic Management of Chinese Enterprises,South China University of Technology,Guangzhou 510641,China)

机构地区：[1]华南理工大学工商管理学院,广东广州510641 [2]华南理工大学中国企业战略管理研究中心,广东广州510641

出　　处：《科技管理研究》2024年第23期207-215,共9页Science and Technology Management Research

基　　金：国家社会科学基金项目“营商环境影响领先民营制造企业高质量发展的机制与路径研究”(22BGL099);广东省自然科学基金项目“‘双碳’背景下中国制造企业绿色战略响应的过程机制:理论模型与实证研究”(2024A1515012805)。

摘　　要：提升环境绩效是企业实现绿色转型和高质量发展的题中要义,受到学术界和企业界的广泛关注,但多数文献聚焦于评价政府政策的实施效果,直接建立环境规制与企业环境绩效关联的文献较少。为此,基于最优区分理论,认为环境绩效是在规制政策和规范标准下,企业完善环境管理行为产生的系统性成效。在“压力→行为→结果”的成熟逻辑下构建理论模型,收集广东地区294家制造企业的问卷调查数据,实证检验命令型环境规制与激励型环境规制对企业环境绩效的作用路径。结果发现:命令型与激励型环境规制对企业环境绩效有显著正向影响,命令型环境规制的正向作用更大;双重环境规制对企业绿色创新有显著正向影响,在命令型规制的“大棒”政策压力下,企业更容易开展合规性绿色创新,即求同,而在激励型规制的“胡萝卜”政策激励下,则更倾向于实施战略性绿色创新,即存异;合规性与战略性绿色创新在双重环境规制与企业环境绩效间发挥中介作用;合规性与战略性绿色创新在提升企业环境绩效过程中发挥方向一致的互补效应。因此,政府在进一步加强环境规制力度时应注意不同类型环境规制工具的协同使用。Improving environmental performance is a fundamental aspect of achieving green transformation and high-quality development for enterprises.It has garnered widespread attention from both academia and the business community.However,most existing literature focuses on evaluating the effectiveness of government policies,with relatively few studies directly exploring the relationship between environmental regulation and enterprise environmental performance.Therefore,based on the optimal distinctiveness theory,environmental performance is regarded as the systematic effect of enterprises'improvement of environmental management behavior under regulatory policies and standards.Under the mature logic of"pressure-behavior-result",this study constructs a theoretical model,and collects the questionnaire survey data of 294 manufacturing enterprises in Guangdong province.Based on this,the action path of command-and-control environmental regulation and incentive-based environmental regulation on enterprise environmental performance is empirically tested.The results show that command-and-control environmental regulation and incentive-based environmental regulation have a significant positive impact on enterprise environmental performance,with command-and-control environmental regulation exerting a stronger positive effect.Dual environmental regulation has a considerable positive impact on enterprise green innovation.Under the pressure of the"big stick"policy of command-and-control environmental regulation,enterprises are more likely to carry out compliant green innovation,while under the"carrot"policy of incentive-based environmental regulation,they are more inclined to implement strategic green innovation.Compliant green innovation and strategic green innovation play a mediating role between dual environmental regulation and enterprise environmental performance,and they also have complementary effects in the process of improving enterprise environmental performance.Therefore,the government should pay attention to the collaborati

关 键 词：环境规制 环境绩效 绿色创新 企业绿色转型 最优区分理论 

分 类 号：F424[经济管理—产业经济] X322[环境科学与工程—环境工程] G301[文化科学]