低碳经济背景下现代企业的社会责任研究——基于环境资本依赖视角

Enterprise Social Responsibility under the Low Carbon Economy Background——Based on the Environmental Capital Perspective

中国的环境问题日益严峻,企业应承担主要责任,正是由于污染负外部性使企业依赖环境资本获得超级收益。文章从企业以利润最大化为最终目标的角度出发,首先基于柯布-道格拉斯生产模型,分析了环境资本对企业最高收益的影响,发现加入环境资本的三重路径依赖与传统双重路径依赖的资源最优化配置存在差异。其次文章依据污染强度区分行业异质性,运用DEA方法对产业全要素生产率进行了测算,发现考虑了环境资本的绿色全要素生产率普遍下降,进一步印证了环境资本对企业发展的额外贡献。研究发现企业的可持续发展必须克服典型的经济理性,内化环境污染成本,转变为"环境经济人"。同时政府需要实施环境规制,并防止企业发生寻租行为,从体制政策和市场调节多方面入手,提高现代企业主动承担环境社会责任的自觉性,以促进经济可持续发展。

Environmental problems has occurred seriously in China and enterprises shall bear main responsibility,they gain the super returns relying on environmental capital because of the enterprises＇ pollution negative externality.This thesis starts from interest maximization,which is the ultimate goal of enterprise,and analyzes the influence of environmental capital on enterprise returns on the basis of the Cobb-Douglas production model.It is found that there are significant differences in the allocation of the product resources when taking the environmental capital into account.Then the paper uses the DEA method to measure the green TFP by distinguishing the industries according to pollution intensity and found that the green TFP taking environmental capital into account declines generally.It further verified the contribution of environmental capital to enterprise development.It can be concluded that the enterprise must overcome the typical economic rationality and internalize external costs to be the ＂economic man＂ in the future.At the same time,government environmental regulation is required,and the government should prevent enterprises＇ rent-seeking behavior.The methods named environmental control and market incentive are necessary to improve enterprise social responsibility consciousness.