高管绿色认知、企业绿色行为对企业绿色绩效的影响研究——基于山东轻工业企业数据的实证分析

Research on the Influence of Executive Green Cognition and Corporate Green Behavior on Its Green Performance——Based on Data of Shandong Light Industry Enterprises

高管绿色认知是企业通过绿色行为获得绿色绩效的重要驱动因素,已有研究尚未探讨它们之间的作用机理。文章基于绿色行为和绿色绩效的相关理论和文献分析,构建了在政策激励调节作用下,高管绿色认知、企业绿色行为和绿色绩效的结构模型。通过对山东轻工业企业的问卷调查和实证分析,结果显示:高管绿色认知对企业绿色技术创新、绿色生产以及末端治理行为有显著正向影响;绿色技术创新、绿色生产以及末端治理在高管绿色认知和企业绿色绩效之间起正向完全中介作用;政策激励在绿色技术创新、绿色生产以及末端治理行为向绿色绩效转化过程中起正向调节作用。

Executives'green perception is an important driving factor for companies to achieve green performance through green behavior.The research mechanism between them has not been explored.Based on the relevant theories and literature analysis of green behavior and green performance,a structural model of executive green perception,corporate green behavior and green performance under the policy incentive regulation is constructed.Through questionnaire survey and empirical analysis of Shandong light industrial enterprises,the results show that executives'green cognition has a significant positive impact on corporate green technology innovation,green production and end-governance behavior;green technology innovation,green production and end-management in executives green cognition and corporate green performance play a positive role in mediation;policy incentives play a positive role in the process of green technology innovation,green production and end-governance behavior to green performance transformation.