最优区分视角下双重环境规制撬动企业环境绩效的作用路径研究

Research on the Action Path of Dual Environmental Regulation Leveraging Enterprise Environmental Performance from the Optimal Distinctiveness Perspective

摘要:

提升环境绩效是企业实现绿色转型和高质量发展的题中要义，受到学术界和企业界的广泛关注，但多数文献聚焦于评价政府政策的实施效果，直接建立环境规制与企业环境绩效关联的文献较少。为此，基于最优区分理论，认为环境绩效是在规制政策和规范标准下，企业完善环境管理行为产生的系统性成效。在“压力-行为-结果”的成熟逻辑下构建理论模型，收集广东地区294家制造企业的问卷调查数据，实证检验命令型环境规制与激励性环境规制对企业环境绩效的作用路径。结果发现：命令型与激励型环境规制对企业环境绩效有显著正向影响，命令型环境规制的正向作用更大；双重环境规制对企业绿色创新有显著正向影响，在命令型规制的“大棒”政策压力下，企业更容易开展合规性绿色创新，即求同，而在激励型规制的“胡萝卜”政策激励下，则更倾向于实施战略性绿色创新，即存异；合规性与战略性绿色创新在双重环境规制与企业环境绩效间发挥中介作用；合规性与战略性绿色创新在提升企业环境绩效过程中发挥方向一致的互补效应。因此，政府在进一步加强环境规制力度时应注意不同类型环境规制工具的协同使用。

Abstract:

Improving environmental performance is the key point of enterprises' green transformation and high-quality development, which has been widely of concern by academia and business circles. However, most of the literature focuses on evaluating the implementation effect of government policies, and few studies directly establish the relationship between environmental regulation and enterprise environmental performance. Therefore, based on the optimal distinctiveness theory, environmental performance is the systematic effect of enterprises' improvement of environmental management behavior under regulatory policies and standards. Under the mature logic of "pressure-behavior-result", this study constructs a theoretical model, collects the questionnaire survey data of 294 manufacturing enterprises in Guangdong province, and empirically tests the path of command (CER) and market-incentive environmental regulation (MER) on enterprise environmental performance (EP). The results show that CER and MER have a significant positive impact on EP, and the positive effect of CER is more significant. Dual environmental regulation has a considerable positive impact on enterprise green innovation. Under the pressure of the "big stick" policy of CER, enterprises are more likely to carry out compliant green innovation (CGI), that is, being the same, while under the "carrot" policy of MER, they are more inclined to implement strategic green innovation (SGI), that is, being different. CGI and SGI play a mediating role between dual environmental regulation and EP. CGI and SGI have complementary effects in the process of improving EP. Therefore, the government should pay attention to the collaborative use of different environmental regulation tools when further strengthening environmental regulation.