制度同构下企业环境战略的异质性响应——来自重污染行业上市公司社会责任报告的经验分析
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摘要
综合运用制度理论和企业生命周期理论,剖析不同规制压力对企业环境战略的影响,以及处于生命周期不同阶段的企业对规制压力的异质性战略响应,进而从中国典型重污染行业中筛选597家上市公司,采用多项Logit模型进行实证研究。研究结果显示:(1)政策压力增加,企业倾向于选择环保领导型战略,而不倾向于选择反应型战略;(2)监管和公众压力越大,企业越不会选择反应型战略,但对选择污染防御型或环保领导型战略无明显差异;(3)进一步地,政策、监管和公众压力越大,成熟期企业越倾向于选择环保领导型战略;(4)政府政策的不断施压使初创成长期和衰退期企业偏好污染防御型战略。通过揭示规制压力、企业生命周期与企业环境战略选择的内在关系,丰富了制度同构和战略异质性二元行动逻辑的理论分析。
Based on legitimacy theory and the enterprise life cycle theory,we the influences of different on corporate environmental strategy are analyzed,as well as the relationship between regulatory pressure and environmental strategy in the different stages of enterprise life cycle. Then,we choose 597 listed companies from typical heavy pollution industry in China,using multiple Logit models for empirical research. The results show that:(1)Policy pressures increase,companies tend to choose environmental leadership strategy,and do not tend to choose reactive strategy;(2)The greater the supervision and public pressure are,the less likely the companies will choose reactive strategy,but there is no significant difference in the selection of pollution prevention or environmental leadership strategy;(3)Further,the greater the pressure of policies,supervision,and the public,the more favorable the enterprises in the mature period to choose the environmental leadership strategy;(4)The greater the pressure of policies,the more likely the enterprises in the growth and recession period prefer to pollution prevention strategy.
Based on legitimacy theory and the enterprise life cycle theory,we the influences of different on corporate environmental strategy are analyzed,as well as the relationship between regulatory pressure and environmental strategy in the different stages of enterprise life cycle. Then,we choose 597 listed companies from typical heavy pollution industry in China,using multiple Logit models for empirical research. The results show that:(1)Policy pressures increase,companies tend to choose environmental leadership strategy,and do not tend to choose reactive strategy;(2)The greater the supervision and public pressure are,the less likely the companies will choose reactive strategy,but there is no significant difference in the selection of pollution prevention or environmental leadership strategy;(3)Further,the greater the pressure of policies,supervision,and the public,the more favorable the enterprises in the mature period to choose the environmental leadership strategy;(4)The greater the pressure of policies,the more likely the enterprises in the growth and recession period prefer to pollution prevention strategy.
引文
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[2]罗党论,赖再洪.重污染企业投资与地方官员晋升———基于地级市1999—2010年数据的经验证据[J].会计研究,2016(4):42-48.
[3] MURILLO-LUNA J L,GARC魪S-AYERBE C,RIVERA-TORRES P. Why do patterns of environmental response differ? a stakeholders’pressure approach[J]. Strategic Management Journal,2008,29(11):1225-1240.
[4] PINZONE M,LETTIERI E,MASELLA C. Proactive environmental strategies in health care organizations:drivers and barriers in italy[J]. Journal of Business Ethics,2014,131(1):1-15.
[5]胡珺,王红建,宋献中.企业慈善捐赠具有战略效应吗?———基于产品市场竞争的视角[J].审计与经济研究,2017,32(4):83-92.
[6] CLEMENS B. Does coercion drive firms to adopt “voluntary” green initiatives? relationships among coercion,superior firm resources,and voluntary green initiatives[J]. Journal of Business Research,2006,59(4):483-491
[7] WINTER S C,MAY P J. Motivation for compliance with environmental regulations[J]. Journal of Policy Analysis&Management,2010,20(4):675-698.
[8] REID E M,TOFFEL M W. Responding to public and private politics:corporate disclosure of climate change strategies[J].Strategic Management Journal,2009,30(11):1157-1178.
[9] BEY N,HAUSCHILD M Z,MCALOONE T C. Drivers and barriers for implementation of environmental strategies in manufacturing companies[J]. CIRP Annals-Manufacturing Technology,2013,62(1):43-46.
[10]薛求知,伊晟.环境战略、经营战略与企业绩效———基于战略匹配视角的分析[J].经济与管理研究,2014(10):99-108.
[11] BUYSSE K,VERBEKE A. Proactive environmental strategies:a stakeholder management perspective[J]. Strategic Management Journal,2003,24(5):453-470.
[12] MEYER J W,ROWAN B. Institutionalized organizations:formal structure as myth and ceremony[J]. American Journal of Sociology,1977,83(2):340-363.
[13] DHALLA R,OLIVER C. Industry identity in an oligopolistic market and firms’ responses to institutional pressures[J].Organization Studies,2013,34(12):1803-1834.
[14] WEBER L,MAYER K. Transaction cost economics and the cognitive perspective:investigating the sources and governance of interpretive uncertainty[J]. Academy of Management Review,2014,39(3):344-363.
[15] HREBINIAK L G,JOYCE W F. Organizational adaption:strategic choice and environmental determinism[J]. Administrative Science Quarterly,1985,30(3)336-349.
[16]马中东,陈莹.环境规制、企业环境战略与企业竞争力分析[J].科技管理研究,2010,30(7):99-101.
[17] HAYES J,ALLINSON C W. Cognitive style and the theory and practice of individual and collective learning in organizations[J].Human Relations,1998,51(7):847-871.
[18] PENROSE E. The theory of the growth of the firm[M]. Oxford:Oxford University Press,1995.
[19] GREINER L E. Evolution and revolution as organizations grow[J]. Harvard Business Review,1972(50):37-46.
[20] HENRIQUES I,SADORSKY P. The relationship between environmental commitment and managerial perceptions of stakeholder importance[J]. Academy of Management Journal,1999,42(1):87-99.
[21] HART S L. A natural-resource-based view of the firm[J]. Academy of Management Review,1995,20(4):986-1014.
[22] DIMAGGIO P J. The iron cage revisited:institutional isomorphism and collective rationality in organizational fields[J]. American Sociological Review,1983,48(2):147-160.
[23] OLIVER C M. Strategic responses to institutional processes[J]. Academy of Management Review,1991,16(1):145-179.
[24]金永生,李吉音,李朝辉.网络导向、价值共创与新创企业绩效———制度环境与企业发展阶段的调节[J].北京理工大学学报(社会科学版),2017,19(6):70-78.
[25] WORTHINGTON I,PATTON D. Exective summary:strategic intent in the management of the green environment within SMEs:an analysis of the UK screen-printing sector[J]. Long Range Planning,2005,38(2):197-212.
[26] WILLIAMSON D,LYNCH-WOOD G,RAMSAY J. Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR[J]. Journal of Business Ethics,2006,67(3):317-330.
[27] CLARKSON P M,LI Y,RICHARDSON G D,et al. Revisiting the relation between environmental performance and environmental disclosure:an empirical analysis[J]. Accounting Organizations&Society,2008,33(4-5):303-327.
[28] LOUNSBURY M,VENTRESCA M,HIRSCH P M. Social movements,field frames and industry emergence:a cultural-political perspective on U.S. recycling[J]. Socio-Economic Review,2003,1(1):71-104
[29] CHEN J. Socioemotional wealth and corporate responses to institutional pressures:do family-controlled firms pollute less?[J].Administrative Science Quarterly,2010,55(1):82-113.
[30]王炳成.企业生命周期研究述评[J].技术经济与管理研究,2011(4):52-55.
[31]吴先明,张楠,赵奇伟.工资扭曲、种群密度与企业成长:基于企业生命周期的动态分析[J].中国工业经济,2017(10):137-155.
[32] VANNOORENBERGHE G. Firm-level volatility and exports[J]. Journal of International Economics,2012,86(1):57-67.
[33]周员凡.企业的发展阶段与社会责任[J].经济导刊,2010(11):44-45.
[34]杨艳,邓乐,陈收.企业生命周期、政治关联与并购策略[J].管理评论,2014,26(10):152-159.
[35]聂辉华,江艇,杨汝岱.中国工业企业数据库的使用现状和潜在问题[J].世界经济,2012(5):142-158.
[36] LIN H Y. Cross-sector alliances for corporate social responsibility partner heterogeneity moderates environmental strategy outcomes[J]. Journal of Business Ethics,2012,110(2):219-229.
[37] COHEN J. A coefficient of agreement for nominal scales[J]. Educational&Psychological Measurement,1960,20(1):37-46.
[38]王书斌,徐盈之.环境规制与雾霾脱钩效应———基于企业投资偏好的视角[J].中国工业经济,2015(4):18-30.
[39]黄宏斌,翟淑萍,陈静楠.企业生命周期、融资方式与融资约束———基于投资者情绪调节效应的研究[J].金融研究,2016(7):96-112.
[40] JENSEN M,ZAJAC E J. Corporate elites and corporate strategy:how demographic preferences and structural position shape the scope of the firm[J]. Strategic Management Journal,2004,25(6):507-524.
[41] MENGUC B,AUH S,OZANNE L.The interactive effect of internal and external factors on a proactive environmental strategy and its influence on a firm’s performance[J]. Journal of Business Ethics,2010,94(2):279-298.
(1)2010年9月14日,环保部公布的《上市公司环境信息披露指南》(征求意见稿):火电、钢铁、水泥、电解铝、煤炭、冶金、化工、石化、建材、造纸、酿造、制药、发酵、纺织、制革和采矿业等16类行业为重污染行业,此16类行业的所有企业被称为重污染企业。
[2]罗党论,赖再洪.重污染企业投资与地方官员晋升———基于地级市1999—2010年数据的经验证据[J].会计研究,2016(4):42-48.
[3] MURILLO-LUNA J L,GARC魪S-AYERBE C,RIVERA-TORRES P. Why do patterns of environmental response differ? a stakeholders’pressure approach[J]. Strategic Management Journal,2008,29(11):1225-1240.
[4] PINZONE M,LETTIERI E,MASELLA C. Proactive environmental strategies in health care organizations:drivers and barriers in italy[J]. Journal of Business Ethics,2014,131(1):1-15.
[5]胡珺,王红建,宋献中.企业慈善捐赠具有战略效应吗?———基于产品市场竞争的视角[J].审计与经济研究,2017,32(4):83-92.
[6] CLEMENS B. Does coercion drive firms to adopt “voluntary” green initiatives? relationships among coercion,superior firm resources,and voluntary green initiatives[J]. Journal of Business Research,2006,59(4):483-491
[7] WINTER S C,MAY P J. Motivation for compliance with environmental regulations[J]. Journal of Policy Analysis&Management,2010,20(4):675-698.
[8] REID E M,TOFFEL M W. Responding to public and private politics:corporate disclosure of climate change strategies[J].Strategic Management Journal,2009,30(11):1157-1178.
[9] BEY N,HAUSCHILD M Z,MCALOONE T C. Drivers and barriers for implementation of environmental strategies in manufacturing companies[J]. CIRP Annals-Manufacturing Technology,2013,62(1):43-46.
[10]薛求知,伊晟.环境战略、经营战略与企业绩效———基于战略匹配视角的分析[J].经济与管理研究,2014(10):99-108.
[11] BUYSSE K,VERBEKE A. Proactive environmental strategies:a stakeholder management perspective[J]. Strategic Management Journal,2003,24(5):453-470.
[12] MEYER J W,ROWAN B. Institutionalized organizations:formal structure as myth and ceremony[J]. American Journal of Sociology,1977,83(2):340-363.
[13] DHALLA R,OLIVER C. Industry identity in an oligopolistic market and firms’ responses to institutional pressures[J].Organization Studies,2013,34(12):1803-1834.
[14] WEBER L,MAYER K. Transaction cost economics and the cognitive perspective:investigating the sources and governance of interpretive uncertainty[J]. Academy of Management Review,2014,39(3):344-363.
[15] HREBINIAK L G,JOYCE W F. Organizational adaption:strategic choice and environmental determinism[J]. Administrative Science Quarterly,1985,30(3)336-349.
[16]马中东,陈莹.环境规制、企业环境战略与企业竞争力分析[J].科技管理研究,2010,30(7):99-101.
[17] HAYES J,ALLINSON C W. Cognitive style and the theory and practice of individual and collective learning in organizations[J].Human Relations,1998,51(7):847-871.
[18] PENROSE E. The theory of the growth of the firm[M]. Oxford:Oxford University Press,1995.
[19] GREINER L E. Evolution and revolution as organizations grow[J]. Harvard Business Review,1972(50):37-46.
[20] HENRIQUES I,SADORSKY P. The relationship between environmental commitment and managerial perceptions of stakeholder importance[J]. Academy of Management Journal,1999,42(1):87-99.
[21] HART S L. A natural-resource-based view of the firm[J]. Academy of Management Review,1995,20(4):986-1014.
[22] DIMAGGIO P J. The iron cage revisited:institutional isomorphism and collective rationality in organizational fields[J]. American Sociological Review,1983,48(2):147-160.
[23] OLIVER C M. Strategic responses to institutional processes[J]. Academy of Management Review,1991,16(1):145-179.
[24]金永生,李吉音,李朝辉.网络导向、价值共创与新创企业绩效———制度环境与企业发展阶段的调节[J].北京理工大学学报(社会科学版),2017,19(6):70-78.
[25] WORTHINGTON I,PATTON D. Exective summary:strategic intent in the management of the green environment within SMEs:an analysis of the UK screen-printing sector[J]. Long Range Planning,2005,38(2):197-212.
[26] WILLIAMSON D,LYNCH-WOOD G,RAMSAY J. Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR[J]. Journal of Business Ethics,2006,67(3):317-330.
[27] CLARKSON P M,LI Y,RICHARDSON G D,et al. Revisiting the relation between environmental performance and environmental disclosure:an empirical analysis[J]. Accounting Organizations&Society,2008,33(4-5):303-327.
[28] LOUNSBURY M,VENTRESCA M,HIRSCH P M. Social movements,field frames and industry emergence:a cultural-political perspective on U.S. recycling[J]. Socio-Economic Review,2003,1(1):71-104
[29] CHEN J. Socioemotional wealth and corporate responses to institutional pressures:do family-controlled firms pollute less?[J].Administrative Science Quarterly,2010,55(1):82-113.
[30]王炳成.企业生命周期研究述评[J].技术经济与管理研究,2011(4):52-55.
[31]吴先明,张楠,赵奇伟.工资扭曲、种群密度与企业成长:基于企业生命周期的动态分析[J].中国工业经济,2017(10):137-155.
[32] VANNOORENBERGHE G. Firm-level volatility and exports[J]. Journal of International Economics,2012,86(1):57-67.
[33]周员凡.企业的发展阶段与社会责任[J].经济导刊,2010(11):44-45.
[34]杨艳,邓乐,陈收.企业生命周期、政治关联与并购策略[J].管理评论,2014,26(10):152-159.
[35]聂辉华,江艇,杨汝岱.中国工业企业数据库的使用现状和潜在问题[J].世界经济,2012(5):142-158.
[36] LIN H Y. Cross-sector alliances for corporate social responsibility partner heterogeneity moderates environmental strategy outcomes[J]. Journal of Business Ethics,2012,110(2):219-229.
[37] COHEN J. A coefficient of agreement for nominal scales[J]. Educational&Psychological Measurement,1960,20(1):37-46.
[38]王书斌,徐盈之.环境规制与雾霾脱钩效应———基于企业投资偏好的视角[J].中国工业经济,2015(4):18-30.
[39]黄宏斌,翟淑萍,陈静楠.企业生命周期、融资方式与融资约束———基于投资者情绪调节效应的研究[J].金融研究,2016(7):96-112.
[40] JENSEN M,ZAJAC E J. Corporate elites and corporate strategy:how demographic preferences and structural position shape the scope of the firm[J]. Strategic Management Journal,2004,25(6):507-524.
[41] MENGUC B,AUH S,OZANNE L.The interactive effect of internal and external factors on a proactive environmental strategy and its influence on a firm’s performance[J]. Journal of Business Ethics,2010,94(2):279-298.
(1)2010年9月14日,环保部公布的《上市公司环境信息披露指南》(征求意见稿):火电、钢铁、水泥、电解铝、煤炭、冶金、化工、石化、建材、造纸、酿造、制药、发酵、纺织、制革和采矿业等16类行业为重污染行业,此16类行业的所有企业被称为重污染企业。