摘要
企业绿色技术创新是推动经济社会发展绿色化、低碳化的重要引擎。基于2012—2021年我国A股上市公司数据,考察了自愿参与型环境规制对绿色技术创新的影响及内在作用机制,并检验了经济政策不确定性、CEO开放性的调节作用。结果表明,自愿参与型环境规制有利于企业绿色技术创新。进一步机制分析发现,自愿参与型环境规制通过缓解融资约束和提高企业内部控制质量双重机制对企业绿色技术创新产生促进作用。调节机制检验结果显示,自愿参与型环境规制对企业绿色技术创新的正向影响,在经济不确定性较低、CEO开放程度较高时表现得更为明显。研究结论不仅有助于深化自愿型环境规制和企业绿色技术创新关系的认识,还为加快推动企业绿色转型、实现高质量发展提供决策参考。
Green technology innovation is not only an important engine to promote green and low-carbon economic and social development.Based on the data of A-share listed companies in China from 2012 to 2021,this paper tests the impact of voluntary participatory environmental regulation on green technology innovation and its internal mechanism,at the same time,analyzes the effect of economic policy uncertainty and CEO openness on green technology innovation.The results show that voluntary participation environmental regulation has a significant positive impact on green technology innovation.Further mechanism analysis shows that voluntary participation environmental regulation promotes green technology innovation by alleviatingfinancing constraints and improving the quality of internal control.The results of the adjustment mechanism test show that economic uncertainty weaken the relationship between voluntary participation environmental regulation and corporate green technology innovation,and CEO openness has a positive regulating effect between them.The conclusion not only helps to deepen the understanding of the relationship between voluntary environmental regulation and enterprise green technology innovation,but also provides decision-making reference for accelerating the green transformation of enterprises and achieving high-quality development.
作者
罗志红
虞卓莹
LUO Zhihong;YU Zhuoying(Research Center of Resource and Environment Economics,East China University of Technology,Nanchang Jiangxi 330013,China)
出处
《生态经济》
北大核心
2024年第8期171-177,共7页
Ecological Economy
基金
江西省哲学社会科学重点研究基地、江西省软科学研究培育基地2022年联合开放基金项目“数字经济视角下赣南原中央苏区巩固脱贫成果与内生发展能力耦合机制研究”(22SJDJJ03)
江西省社会科学“十四五”(2023年)基金项目“数字赋能基本公共服务高质量发展的效应及路径优化研究”(23GL16)。
