生态控制提升企业竞争优势吗——基于工业上市公司的实证研究

The Effect of Eco-control on the Competitive Advantage of Firms based on Industrial Listed Companies

生态控制是企业主动落实环境治理责任并实现高质量成长的内部实践行动。文章以我国企业环境管理要求和环保督查为制度背景,运用2010-2017年工业类上市公司样本数据,考察企业生态控制与竞争优势的关系。研究发现:企业生态控制有利于提升企业竞争优势,且生态控制对国有企业竞争优势的提升作用比非国有企业更为明显,重污染企业生态控制对竞争优势的提升作用要明显好于非污染企业。文章结论为企业环境管理的控制系统建设与政府环保督查分类指导提供了参考。

Eco-control is an internal practice action for firms to implement environmental governance and win sustainable growths.Based on the background of current environmental management requirements and environmental inspecting,this article explores the relationship between eco-control and the competitive advantage of firms through using the data of industrial listed companies from 2010-2015.The findings show that the eco-control is conducive to enhancing the competitive advantage of firms,and the competitive advantage of state-owned firms is significantly more than non-state-owned,also the promotion of eco-control on competitive advantage of the heavy pollution firms is better than non-polluting enterprises.The results provide valuable insights for designing management control system and environmental inspecting.