企业低碳意识对低碳行为的影响机制研究——基于“意识—情境—行为”视角
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摘要
在环境形势严峻的大背景下,企业实现低碳化发展具有重大的现实意义,其中企业低碳意识以及行为的实践情况值得关注。基于"态度—情境—行为"理论和合法性理论,通过调查2011—2016年中国沪深A股重污染行业216家上市公司数据,运用面板回归模型实证检验了企业低碳意识对低碳行为的影响机理,以及外部情境变量(组织合法性)在意识—行为关系中的调节效应。结果表明:企业低碳意识对低碳行为存在正相关关系,在非国有样本中显著,而且低碳意识对柔性低碳行为具有较强的促进作用;而组织合法性在意识—柔性低碳行为关系中存在显著的正向调节效应。
Under the background of the current severe environmental situation,it is of great practical significance for enterprises to realize the development of low carbonization,and the practice of low-carbon awareness and behavior is worthy of attention. Based on the"Attitude-context-behavior" theory and the legitimacy theory,we use the panel regression model to test the impact of enterprises' low-carbon awareness on their low-carbon behavior,as well as the moderating effect of external context variables(organizational legitimacy). We use a sample of 216 firm-year observations of the heavily polluting industrial activities of Chinese A-share listed firms over the period 2011—2016. The results show that there is a positive correlation between the low-carbon awareness of enterprises and low-carbon behavior,which is significant in non-state-owned samples. Also,we found that low-carbon awareness has a strong promoting effect on soft low-carbon behavior. There is a significant positive regulatory effect of organizational legitimacy on the relationship between low-carbon awareness and soft low-carbon behavior.
Under the background of the current severe environmental situation,it is of great practical significance for enterprises to realize the development of low carbonization,and the practice of low-carbon awareness and behavior is worthy of attention. Based on the"Attitude-context-behavior" theory and the legitimacy theory,we use the panel regression model to test the impact of enterprises' low-carbon awareness on their low-carbon behavior,as well as the moderating effect of external context variables(organizational legitimacy). We use a sample of 216 firm-year observations of the heavily polluting industrial activities of Chinese A-share listed firms over the period 2011—2016. The results show that there is a positive correlation between the low-carbon awareness of enterprises and low-carbon behavior,which is significant in non-state-owned samples. Also,we found that low-carbon awareness has a strong promoting effect on soft low-carbon behavior. There is a significant positive regulatory effect of organizational legitimacy on the relationship between low-carbon awareness and soft low-carbon behavior.
引文
[1]LIU Y.Barriers to the adoption of low carbon production:a multiple-case study of chinese industrial firms[J].Energy Policy,2014,67:412-421.
[2]王建明,王俊豪.公众低碳消费模式的影响因素模型与政府管制政策---基于扎根理论的一个探索性研究[J].管理世界,2011(4):58-68.
[3]ZHANG L Y,ZHOU J L.The effect of carbon reduction regulations on contractors’awareness and behaviors in china’s building sector[J].Journal of Cleaner Production,2016,113:93-101.
[4]王建明.环境情感的维度结构及其对消费碳减排行为的影响---情感-行为的双因素理论假说及其验证[J].管理世界,2015(12):82-95.
[5]CHEN H,LONG R Y,NIU W J,et al.How does individual low-carbon consumption behavior occur?-an analysis based on attitude process[J].Applied Energy,2014,116:376-386.
[6]JIANG P,CHEN Y H,XU B,et al.Building low carbon communities in china:the role of individual’s behaviour change and engagement[J].Energy Policy,2013,60:611-620.
[7]王建明.资源节约意识对资源节约行为的影响---中国文化背景下一个交互效应和调节效应模型[J].管理世界,2013(8):77-90,100.
[8]朱淀,王晓莉,童霞.工业企业低碳生产意愿与行为研究[J].中国人口·资源与环境,2013,23(2):72-81.
[9]JUNG J,HERBOHN K,CLARKSON P.Carbon risk,carbon risk awareness and the cost of debt financing[J].Journal of Business Ethics,2018,150(4):1151-1171.
[10]杨东宁,周长辉.企业自愿采用标准化环境管理体系的驱动力:理论框架及实证分析[J].管理世界,2005(2):85-95,107.
[11]林伟明,余建辉.福建工业企业低碳生产行为的影响因素研究---基于28家上市公司的数据[J].华东经济管理,2014,28(3):28-32.
[12]蒋海涛,陈卓欣,任润,等.实质性与象征性企业低碳行为:企业内部影响因素[J].经济科学,2017(2):88-100.
[13]DU H B,MATISOFF D C,WANG Y Y,et al.Understanding drivers of energy efficiency changes in China[J].Applied Energy,2016,184:1196-1206.
[14]LI D Y,ZHENG M,CAO C C,et al.The impact of legitimacy pressure and corporate profitability on green innovation:evidence from China top 100[J].Journal of Cleaner Production,2017,141:41-49.
[15]ZENG H X,CHEN X H,XIAO X,et al.Institutional pressures,sustainable supply chain management,and circular economy capability:empirical evidence from Chinese eco-industrial park firms[J].Journal of Cleaner Production,2016,155:54-65.
[16]赖良玉,滕玉华,刘长进.外部因素如何影响农户清洁能源初次应用行为---来自农户微观数据实证[J].科技管理研究,2017,37(11):224-228.
[17]DELMAS M A,MONTES-SANCHO M J.Voluntary agreements to improve environmental quality:symbolic and substantive cooperation[J].Strategic Management Journal,2010,31(6):575-601.
[18]PLUMLEE M,BROWN D,HAYES R M,et al.Voluntary environmental disclosure quality and firm value:further evidence[J].Journal of Accounting and Public Policy,2015,34(4):336-361.
[19]余伟,陈强,陈华.环境规制、技术创新与经营绩效---基于37个工业行业的实证分析[J].科研管理,2017,38(2):18-25.
[20]LI W J,ZHANG R.Corporate social responsibility,ownership structure and political interference:evidence from China[J].Journal of Business Ethics,2010,96(4):631-645.
[21]余玮,郑颖,辛琳.企业社会责任报告披露的影响因素研究---基于控股股东和外资股东视角[J].审计与经济研究,2017,32(2):78-87.
[22]靳小翠.企业文化会影响企业社会责任吗?---来自中国沪市上市公司的经验证据[J].会计研究,2017(2):56-62,97.
[23]刘亚伟,张兆国.股权制衡、董事长任期与投资挤占研究[J].南开管理评论,2016,19(1):54-69.
[24]PARSONS T.Structure and process in modern societies[M].Glencoe:Free Press,1960.
[25]SUCHMAN M C.Managing legitimacy:strategic and institutional approaches[J].Academy of Management Review,1995,20(3):571-610.
[26]BEELITZ A,MERKL-DAVIES D M.Using discourse to restore organisational legitimacy:“CEO-speak”after an incident in a German nuclear power plant[J].Journal of Business Ethics,2012,108(1):101-120.
[27]PFEFFER D J.Organizational legitimacy:social values and organizational behavior[J].Pacific Sociological Review,1975,18(1):122-136.
[28]王建明.环境信息披露、行业差异和外部制度压力相关性研究---来自我国沪市上市公司环境信息披露的经验证据[J].会计研究,2008(6):54-62,95.
[29]吉利,苏朦.企业环境成本内部化动因:合规还是利益?---来自重污染行业上市公司的经验证据[J].会计研究,2016(11):69-75,96.
[30]陈怡秀,胡元林.重污染企业环境行为影响因素实证研究[J].科技管理研究,2016,36(13):260-266.
[31]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 and Society,2008,33(4-5):303-327.
[32]LIU Y.Exploring the relationship between external positive-negative pressures and the carbon management behaviour of industrial firms[J].Corporate Social Responsibility and Environmental Management,2018,25(4):628-641.
[33]LIU Y,WANG N,ZHAO J J.Relationships between isomorphic pressures and carbon management imitation behavior of firms[J].Resources Conservation and Recycling,2018,138:24-31.
[34]CHANG R D,ZUO J,ZHAO Z Y,et al.Sustainability attitude and performance of construction enterprises:a China study[J].Journal of Cleaner Production,2018,172:1440-1451.
[35]LI D Y,HUANG M,REN S G,et al.Environmental legitimacy,green innovation,and corporate carbon disclosure:evidence from CDP China 100[J].Journal of Business Ethics,2018,150(4):1089-1104.
[36]CORMIER D,MAGNAN M.The economic relevance of environmental disclosure and its impact on corporate legitimacy:an empirical investigation[J].Business Strategy and the Environment,2015,24(6):431-450.
[37]李大元,宋杰,陈丽,等.舆论压力能促进企业绿色创新吗?[J].研究与发展管理,2018,30(6):23-33.
[38]KUO L P,CHEN V Y J.Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization?[J].Management Decision,2013,51(7):1462-1487.
[39]KUZEY C,UYAR A.Determinants of sustainability reporting and its impact on firm value:evidence from the emerging market of Turkey[J].Journal of Cleaner Production,2017,143:27-39.
[40]张胜,张雯,于富生.企业产权、社会责任信息披露与市场反应---来自中国上市公司的经验证据[J].经济管理,2012,34(11):44-52.
[41]KUO L P,YEH C C,YU H C.Disclosure of corporate social responsibility and environmental management:evidence from China[J].Corporate Social Responsibility and Environmental Management,2012,19(5):273-287.
[42]CHO C H,GUIDRY R P,HAGEMAN A M,et al.Do actions speak louder than words?an empirical investigation of corporate environmental reputation[J].Accounting,Organizations and Society,2012,37(1):14-25.
[43]LEE W,ANDAECHUN,WANG C,et al.A causal relationship among the perceptions of CSR,perceived value,and attitude toward airline services:a comparative analysis of FSC and LCC[J].International Journal of Tourism Research,2017,29(5):235-254.
[44]IU Y.An empirical research of awareness,behavior and barriers to enact carbon management of industrial firms in China[J].Science of The Total Environment,2012,425:1-8.
[45]WONG P S P,ZAPANTIS J.Driving carbon reduction strategies adoption in the Australian construction sector-the moderating role of organizational culture[J].Building and Environment,2013,66:120-130.
(1)FISHBEIN M,AJZEN I.Belief,Attitude,Intention,and Behavior:An Introduction to Theory and Research[M].Addison-Wesley,Reading,MA,1975。
(2)AJZEN I,FISHBEIN M.Understanding Attitudes and Predicting Social Behavior[M].Englewood Cliffs:Prentice-Hall.1980。
[2]王建明,王俊豪.公众低碳消费模式的影响因素模型与政府管制政策---基于扎根理论的一个探索性研究[J].管理世界,2011(4):58-68.
[3]ZHANG L Y,ZHOU J L.The effect of carbon reduction regulations on contractors’awareness and behaviors in china’s building sector[J].Journal of Cleaner Production,2016,113:93-101.
[4]王建明.环境情感的维度结构及其对消费碳减排行为的影响---情感-行为的双因素理论假说及其验证[J].管理世界,2015(12):82-95.
[5]CHEN H,LONG R Y,NIU W J,et al.How does individual low-carbon consumption behavior occur?-an analysis based on attitude process[J].Applied Energy,2014,116:376-386.
[6]JIANG P,CHEN Y H,XU B,et al.Building low carbon communities in china:the role of individual’s behaviour change and engagement[J].Energy Policy,2013,60:611-620.
[7]王建明.资源节约意识对资源节约行为的影响---中国文化背景下一个交互效应和调节效应模型[J].管理世界,2013(8):77-90,100.
[8]朱淀,王晓莉,童霞.工业企业低碳生产意愿与行为研究[J].中国人口·资源与环境,2013,23(2):72-81.
[9]JUNG J,HERBOHN K,CLARKSON P.Carbon risk,carbon risk awareness and the cost of debt financing[J].Journal of Business Ethics,2018,150(4):1151-1171.
[10]杨东宁,周长辉.企业自愿采用标准化环境管理体系的驱动力:理论框架及实证分析[J].管理世界,2005(2):85-95,107.
[11]林伟明,余建辉.福建工业企业低碳生产行为的影响因素研究---基于28家上市公司的数据[J].华东经济管理,2014,28(3):28-32.
[12]蒋海涛,陈卓欣,任润,等.实质性与象征性企业低碳行为:企业内部影响因素[J].经济科学,2017(2):88-100.
[13]DU H B,MATISOFF D C,WANG Y Y,et al.Understanding drivers of energy efficiency changes in China[J].Applied Energy,2016,184:1196-1206.
[14]LI D Y,ZHENG M,CAO C C,et al.The impact of legitimacy pressure and corporate profitability on green innovation:evidence from China top 100[J].Journal of Cleaner Production,2017,141:41-49.
[15]ZENG H X,CHEN X H,XIAO X,et al.Institutional pressures,sustainable supply chain management,and circular economy capability:empirical evidence from Chinese eco-industrial park firms[J].Journal of Cleaner Production,2016,155:54-65.
[16]赖良玉,滕玉华,刘长进.外部因素如何影响农户清洁能源初次应用行为---来自农户微观数据实证[J].科技管理研究,2017,37(11):224-228.
[17]DELMAS M A,MONTES-SANCHO M J.Voluntary agreements to improve environmental quality:symbolic and substantive cooperation[J].Strategic Management Journal,2010,31(6):575-601.
[18]PLUMLEE M,BROWN D,HAYES R M,et al.Voluntary environmental disclosure quality and firm value:further evidence[J].Journal of Accounting and Public Policy,2015,34(4):336-361.
[19]余伟,陈强,陈华.环境规制、技术创新与经营绩效---基于37个工业行业的实证分析[J].科研管理,2017,38(2):18-25.
[20]LI W J,ZHANG R.Corporate social responsibility,ownership structure and political interference:evidence from China[J].Journal of Business Ethics,2010,96(4):631-645.
[21]余玮,郑颖,辛琳.企业社会责任报告披露的影响因素研究---基于控股股东和外资股东视角[J].审计与经济研究,2017,32(2):78-87.
[22]靳小翠.企业文化会影响企业社会责任吗?---来自中国沪市上市公司的经验证据[J].会计研究,2017(2):56-62,97.
[23]刘亚伟,张兆国.股权制衡、董事长任期与投资挤占研究[J].南开管理评论,2016,19(1):54-69.
[24]PARSONS T.Structure and process in modern societies[M].Glencoe:Free Press,1960.
[25]SUCHMAN M C.Managing legitimacy:strategic and institutional approaches[J].Academy of Management Review,1995,20(3):571-610.
[26]BEELITZ A,MERKL-DAVIES D M.Using discourse to restore organisational legitimacy:“CEO-speak”after an incident in a German nuclear power plant[J].Journal of Business Ethics,2012,108(1):101-120.
[27]PFEFFER D J.Organizational legitimacy:social values and organizational behavior[J].Pacific Sociological Review,1975,18(1):122-136.
[28]王建明.环境信息披露、行业差异和外部制度压力相关性研究---来自我国沪市上市公司环境信息披露的经验证据[J].会计研究,2008(6):54-62,95.
[29]吉利,苏朦.企业环境成本内部化动因:合规还是利益?---来自重污染行业上市公司的经验证据[J].会计研究,2016(11):69-75,96.
[30]陈怡秀,胡元林.重污染企业环境行为影响因素实证研究[J].科技管理研究,2016,36(13):260-266.
[31]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 and Society,2008,33(4-5):303-327.
[32]LIU Y.Exploring the relationship between external positive-negative pressures and the carbon management behaviour of industrial firms[J].Corporate Social Responsibility and Environmental Management,2018,25(4):628-641.
[33]LIU Y,WANG N,ZHAO J J.Relationships between isomorphic pressures and carbon management imitation behavior of firms[J].Resources Conservation and Recycling,2018,138:24-31.
[34]CHANG R D,ZUO J,ZHAO Z Y,et al.Sustainability attitude and performance of construction enterprises:a China study[J].Journal of Cleaner Production,2018,172:1440-1451.
[35]LI D Y,HUANG M,REN S G,et al.Environmental legitimacy,green innovation,and corporate carbon disclosure:evidence from CDP China 100[J].Journal of Business Ethics,2018,150(4):1089-1104.
[36]CORMIER D,MAGNAN M.The economic relevance of environmental disclosure and its impact on corporate legitimacy:an empirical investigation[J].Business Strategy and the Environment,2015,24(6):431-450.
[37]李大元,宋杰,陈丽,等.舆论压力能促进企业绿色创新吗?[J].研究与发展管理,2018,30(6):23-33.
[38]KUO L P,CHEN V Y J.Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization?[J].Management Decision,2013,51(7):1462-1487.
[39]KUZEY C,UYAR A.Determinants of sustainability reporting and its impact on firm value:evidence from the emerging market of Turkey[J].Journal of Cleaner Production,2017,143:27-39.
[40]张胜,张雯,于富生.企业产权、社会责任信息披露与市场反应---来自中国上市公司的经验证据[J].经济管理,2012,34(11):44-52.
[41]KUO L P,YEH C C,YU H C.Disclosure of corporate social responsibility and environmental management:evidence from China[J].Corporate Social Responsibility and Environmental Management,2012,19(5):273-287.
[42]CHO C H,GUIDRY R P,HAGEMAN A M,et al.Do actions speak louder than words?an empirical investigation of corporate environmental reputation[J].Accounting,Organizations and Society,2012,37(1):14-25.
[43]LEE W,ANDAECHUN,WANG C,et al.A causal relationship among the perceptions of CSR,perceived value,and attitude toward airline services:a comparative analysis of FSC and LCC[J].International Journal of Tourism Research,2017,29(5):235-254.
[44]IU Y.An empirical research of awareness,behavior and barriers to enact carbon management of industrial firms in China[J].Science of The Total Environment,2012,425:1-8.
[45]WONG P S P,ZAPANTIS J.Driving carbon reduction strategies adoption in the Australian construction sector-the moderating role of organizational culture[J].Building and Environment,2013,66:120-130.
(1)FISHBEIN M,AJZEN I.Belief,Attitude,Intention,and Behavior:An Introduction to Theory and Research[M].Addison-Wesley,Reading,MA,1975。
(2)AJZEN I,FISHBEIN M.Understanding Attitudes and Predicting Social Behavior[M].Englewood Cliffs:Prentice-Hall.1980。