预防还是事后强迫? 双重环境监管对企业环境行为的影响
Mingjie Lyu1, Ying Chen1, Song Chen2
1School of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, PR China.
Heliyon
|May 21, 2024
概括
正式和非正式的环境法规显著影响着中国企业的环境行为. 市场激励和自愿法规对先发性和后期行为的影响不同,而指挥控制的影响最小.
科学领域:
- 环境经济学环境经济学
- 企业社会责任 企业社会责任
- 环境政策分析 环境政策分析
背景情况:
- 关于企业环境行为的研究往往侧重于对监管的反应,但很少有研究在双重监管框架下整合各种行为.
- 了解正式和非正式环境法规之间的相互作用对于有效的企业环境战略至关重要.
研究的目的:
- 分析双重环境监管 (正式和非正式) 对2009-2017年中国企业环境行为的影响.
- 区分各种形式环境法规类型 (市场激励,自愿参与,指挥控制) 对预防性和后期环境行为的影响.
- 研究企业认知和上下文因素 (所有权,行业,市场,地区) 对监管行为关系的调节作用.
主要方法:
- 为双重环境监管建立一个全面的指标系统.
- 对2009年至2017年中国A级上市公司环境行为数据的比较分析.
- 检查不同法规对企业环境行为的U形和反转U形影响.
主要成果:
- 正式的环境法规 (FER) 对先发制人的环境行为 (PEB) 呈现U形效应,而不是后期的环境行为 (NEB).
- 市场激励监管对NEB (反转U形) 有影响,自愿监管对PEB (U形) 和NEB (反转U形) 有影响,而指挥控制监管没有显著影响.
- 非正式的环境法规 (IER) 对PEB产生积极影响,对NEB产生负面影响. 企业政策的看法对FER-PEB的互动有积极的调节,对IER-PEB的互动有负面的调节.
结论:
- 双重环境法规显著塑造了企业的环境行为,根据法规类型和企业特征产生不同的影响.
- 政府应该利用正式和非正式法规的协同效应,考虑到目标异质性和市场条件,以鼓励积极的环境行动.
- 政策应该旨在刺激先发制人的环境行为,减少后期的环境行为,使企业的经济目标与社会责任保持一致.
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