主动出击还是被动选择?——制度同形理论下的环境认证动机研究  

Take the Initiativ e to Act or Make a Passive Choice?-A Study of Motivation of Environmental Certification Under the Theory of Institutional Isomorphism

作　　者：崔秀梅[1] 牛莹莹 黄楠 CUI Xiumei;NIU Yingying;HUANG Nan(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《新疆财经大学学报》2025年第1期58-70,共13页Journal of Xinjiang University of Finance & Economics

基　　金：国家社会科学基金一般项目“管理层风险偏好异质性视角下股权激励模式组合的创新驱动效应研究”(20BJY025);国家自然科学基金青年项目“市场型环境规制与企业绿色全要素生产率:基于中国碳排放权交易的研究视角”(72002106)。

摘　　要：随着环保意识的不断增强,企业更加关注包括环境认证在内的环境管理活动。文章基于制度同形理论,利用2008-2022年我国沪深A股上市公司数据深入分析制度环境因素对环境认证行为的影响。研究发现:强制同形压力、规范同形压力和模仿同形压力都能积极推动环境认证行为,其中前两种压力会导致企业“被动选择”环境认证,而第三种压力则会引导企业“主动出击”;强制同形压力和规范同形压力在非国有企业和高市场化水平地区对企业环境认证行为的推动作用更明显,模仿同形压力在低市场化水平地区的推动作用更明显,企业产权性质对环境认证行为的影响差异并不明显;进一步分析发现环境认证行为能够提高企业综合绩效。基于此,今后政府应强化环境规制与激励政策,公众应加强监督并深化绿色消费理念,企业应主动承担社会责任、强化环境管理意识,通过多方协同推动经济社会绿色转型与高质量发展。With the enhancement of environmental awareness,enterprises pay more attention to environmental management activities,including environmental certification.Based on the system isomorphism theory,this paper uses the sample data of listed companies from 2008 to 2022 to deeply analyze the impact of institutional factors on environmental certification behavior.The results show that the coercive pressure,normative pressure and mimetic pressure can actively promote the environmental certification behavior.The first two kinds of pressure will cause the enterprises to choose environmental certification passively,while the third kind of pressure will guide the enterprises to take the initiative to act.In addition,the promotion effect of coercive pressure and normative pressure is greater in non-state-owned enterprises and areas with high marketization level,and the promotion effect of mimetic pressure is greater in low marketization level,however,the impact of different property rights on environmental certification is not obvious.Further analysis shows that environmental certification behavior can improve the comprehensive performance of enterprises.On this basis,this paper suggests that the government should strengthen environmental regulations and incentive policies,the public should enhance supervision and promote the concept of green consumption,and enterprises should take the initiative to assume social responsibilities and enhance environmental management awareness to promote green transformation of economy and society and high-quality development through the collaborative efforts of all parties.

关 键 词：环境认证 强制同形压力 规范同形压力 模仿同形压力 

分 类 号：F270[经济管理—企业管理] F275.5[经济管理—国民经济]