异质性环境规制与企业实质性环境战略制定研究

Study on Heterogeneous Environmental Regulation and Establishment of Substantive Environmental Strategy of Enterprises

在环境规制日益加强的形势下,环境规制能否有效促进工业企业建立实质性的环境战略,已经成为学界和业界共同关注的热点。论文主要研究在环境规制背景下工业企业环境战略的选择和构建问题。以中国工业上市公司为样本,基于总体样本检验异质性环境规制对工业企业环境战略制定的影响,以及基于分样本检验环境规制背景下企业环境战略制定的所有制异质性和行业异质性。研究发现,三种环境规制工具对企业环境战略制定的影响作用不同,影响作用大小顺序为环境经济规制>环境行政规制>环境污染规制;并且环境规制背景下企业环境战略制定具有显著的所有制异质性和行业异质性。

With the strengthening of environmental regulation,whether environmental regulation can effectively promote industrial enterprises to establish substantive environmental strategy has become a common focus of academic and industrial circles.This paper mainly studies the choice and construction of environmental strategy of industrial enterprises under the background of environmental regulation.Based on the data of listed industrial companies in China,this study examines the effect of environmental regulatory on environmental strategy formulation of industrial enterprises based on a total sample,and examines the ownership heterogeneity and industry heterogeneity of the formulation of enterprise environmental strategy under the background of environmental regulation based on the sub-sample.The study found that the three kinds of environmental regulation tools have different effects on the formulation of environmental strategy,and the order of effect is environmental economic regulation>environmental administrative regulation>environmental pollution regulation,and under the background of environmental regulation,the formulation of enterprise environmental strategy has significant heterogeneity of ownership and industry.