企业环境责任的利益相关者驱动、响应及绩效研究
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摘要
近年来,环境问题己成为一个日益重要的社会、政治及经济性问题。不断增强的环境意识引致一些国际标准的出台,日趋复杂和严格的环境立法和环境管制,社会对企业的生产流程、产品或服务中的环境(环保)要素日益重视,如此种种,正显著改变着企业的竞争环境。在国内,随着可持续发展战略的实施,特别是以人为本,全面、协调、可持续的科学发展观的提出,充分表明了我国政府对社会与经济协调发展的高度重视。然而,许多企业在追求利润的同时,企业的社会责任特别是环境责任却严重缺失,这与可持续发展、建设和谐社会的目标显然是不相容的。随着我国环境与发展、环境与社会关系转型的不断深入,企业自身如何通过对环境责任的资源投入,赢得更多的社会认同和良好的社会影响,进而转化为企业的竞争优势,已成为当前理论界、企业界和政府部门共同面对的重要议题。
     过去对企业环境责任的研究主要集中于企业环境法律责任,更多地把环境管理视为一个定义狭隘的企业法律性质的功能,或者关注的是在政府的环境规制的框架和背景之下,企业的环境战略与技术创新行为。然而,企业是一个在一组复杂的契约关系中运营的组织,企业是多元化的利益相关者相互关系的联结,越来越多的研究表明,企业的环境责任不仅受到多元化的利益相关者的影响,且利益相关者参与对于企业能否达致优越的环境绩效至关重要。因此,当企业在面对多元利益相关者群体的相互冲突的要求时,企业的环境管理就不仅仅是一种简单定义的企业法律功能以及对政府环境管制的一种迎合或满足,而是通过对稀缺资源的配置来平衡不同的利益相关者的相互冲突的优先权,对来自不同的利益相关者的压力和需求做出恰当的响应。正是基于这样的背景,本论文不是从政府环境规制的单一视角,而是从多元利益相关者的视角,以我国企业为研究对象,通过一个企业环境责任的利益相关者驱动、组织反应与环境绩效的P-R-P整合分析框架,分析论证了三个相对独立但又前后关联的问题:第一,在企业环境责任的驱动层面,在有关环境责任责任的议题方面,在企业所处的外部环境中,客观存在着哪些利益相关者的需求,管理者如何认知、评价这些利益相关者的环境需求的重要性(即利益相关者环境凸显性),影响管理者对利益相关者环境需求的重要性评价的因素是什么?第二,在组织反应层面,当管理者认知到利益相关者环境需求的重要性,是否会影响其环境响应的主动性?也即管理者对利益相关者环境需求重要性的认知与企业环境响应之间是否存在正向关联?影响企业环境响应主动性程度的利益相关者因素是什么?第三,在绩效层面,如何全面地评价企业的环境绩效?环境响应越是主动的企业,其环境绩效是否也越好?企业环境响应影响企业环境绩效并进而影响企业竞争优势的中间机制为何?
     本论文共分为8个章节:
     第一章是绪论。本章主要是提出所要研究的问题的现实背景及研究意义;提出问题和建立整合分析框架;对一些关键概念做界定,作为本论文研究的起点;介绍论文的主要内容、技术路线及研究方法,明确论文拟解决的关键问题。
     第二章是文献综述。本章首先通过对组织与环境的关系的回顾,以了解环境以及自然环境议题在组织理论研究中的地位变迁,并剖析这种变迁的背景。然后针对企业环境责任研究中的三个问题进行了较为系统的回顾和梳理,包括企业环境责任是什么、企业如何回应环境责任、企业环境绩效与经济绩效的关系。最后对利益相关者理论做了较为简单地回顾,’特别是前人从利益相关者角度对企业环境责任、环境管理所做的研究。
     第三章针对PRP整合分析框架中的第一个变量Pressure(驱力),对诸如政府环境管制、消费者、投资者、社区、环保NGO、媒体等为代表的企业环境责任的制度驱动力量和市场需求力量做了分析。并以Mitchell、Agle和Wood (1997)对利益相关者的一般性研究为基础,重点分析了影响管理者对利益相关者环境凸显性认知的三个因素:利益相关者环境权力性、环境正当性和环境紧急性。
     第四章针对PRP整合分析框架中的第二个变量Responsiveness(响应)进行分析。本章首先分析了组织面对多元化的利益相关者环境需求时的两种利益相关者导向,也即企业对利益相关者的环境需求做出响应的内在动机——工具性动机和规范性动机。然后重点探讨了企业环境响应的战略模式及其资源基础,这将为基于资源基础的企业环境响应战略的实证分类提供理论上的支持。最后,通过建立一个利益相关者驱力与企业环境响应主动性的数学推理模型,来分析管理者认知利益相关者环境凸显性与企业环境响应主动性之间的联系,通过数学模型推理,为实证研究假设提供理论上的支持。
     第五章主要对论文PRP整合分析框架中第三个变量Performance(环境绩效)进行分析。本章首先对企业绩效做出概念上的界定,并提出了一个较为全面的企业环境绩效评价体系:显性环境绩效和隐性环境绩效。然后,重点分析了企业环境响应与企业环境绩效的中间联系机制——组织能力。组织能力既是前摄性地回应环境责任的收益,也是企业经济绩效的重要影响因素,在环境绩效与经济绩效之间发挥着重要的传导作用。
     第六章是研究方法论。本章主要针对问卷设计、变量度量、数据收集过程、问卷的信度和效度进行了分析。
     第七章是假设检验与结果讨论。根据问卷调查所获得的数据,借助SPSS统计分析软件以及结构方程模型对论文第三,四、五章的模式发展部分所提出的一系列研究假设进行实证检验,并将检验结果与预期假设、己有的研究结论进行比较、分析和讨论。
     第八章是研究总结。主要包括本论文的研究结论,研究的政策启示,研究中的局限以及今后研究的方向等。
     本文的创新点可概括为以下几点:
     第一,提出了企业环境责任的利益相关者驱动、响应、绩效的“P-R-P”整合分析框架。论文分别从企业环境责任的(利益相关者)需求层面、企业环境责任的供给层面和企业环境责任的收益层面,运用利益相关者理论、制度理论、企业的资源基础观等相关理论,提出企业环境责任的P-R-P(Pressure-Responsiveness-Performance)的整合分析模式,较为全面和系统地分析了企业环境责任的利益相关者驱动、组织反应和绩效问题。
     第二,揭示了企业环境责任之利益相关者需求的契约本源,分析了管理者感知、评估利益相关者环境需求压力(环境凸显性)的影响因素。论文从社会契约和制度理论的角度出发,分析了企业环境责任之利益相关者需求的契约本源,并从制度约束与市场需求两个方面分析了组织外部多元的利益相关者对企业环境责任的驱动。在相似的制度需求和市场需求背景下,处在同一组织场域中的企业却对这些客观存在的利益相关者压力往往有着不同的解读和认知,但已有的研究则较少探讨影响管理者对利益相关者环境凸显性(压力)认知差异的根源,即管理者对利益相关者的内在评估和过滤机制。本论文着重分析了影响管理者对利益相关者环境凸显性认知的三个因素——利益相关者环境权力性、环境正当性以及环境紧急性对利益相关者环境凸显性的影响。其中,利益相关者环境权力性体现了组织与利益相关者在资源上的相互依赖程度;利益相关者环境正当性折射了管理者的内在价值观与利益相关者利益诉求的契合程度;利益相关者环境紧急性则反映了相对于利益相关者而言的组织的环境能见度和问题的能见度。当利益相关者的环境权力性、正当性和紧急性程度越高,以及利益相关者所具有的环境特征的数量越多,其环境凸显性程度也越高。
     第三,构建了企业环境绩效的二维评价方法,指出了企业环境责任与企业竞争优势的联系路径。过去的研究注重从企业行为对自然环境的物理影响(如三废的排放等)的角度来衡量企业的环境绩效,无法全面衡量企业环境责任的绩效产出。论文从两个维度来全面评价企业环境责任的绩效,一是显性环境绩效,其衡量的是企业行为对自然环境的影响,显性环境绩效对企业经济绩效的影响较小,且本身主要受企业经济绩效的影响;二是隐性环境绩效,其衡量的是企业环境责任对企业自身组织能力的影响,且组织能力是联系企业环境责任与企业竞争优势的重要中间机制,而这正是过去研究中的一个断点。论文论证了主动前摄的环境责任战略对企业自身组织能力(包括利益相关者整合能力、学习能力和创新能力)的竞争性价值(包括时间压缩不经济性、因果模糊性、社会复杂性、路径依赖性)的影响,而企业的隐性环境绩效(包括竞争性收益和组织合法性),作为企业经济绩效的主要驱动因素,正是基于主动前摄的环境责任所建立起来的组织能力的报酬。
     第四,综合运用多种定量研究方法,对企业环境责任的利益相关者驱动、响应和绩效进行了实证检验。从目前检索到的相关文献来看,在国内从多元利益相关者驱动的视角来对企业环境责任所做的理论与实证研究并不多见。本研究在研究方法上理论与实证并举,对有关问题通过文献推演及逻辑推理的方式,提出研究假设及相应的回归分析模型和结构方程模型,然后运用问卷调查所得到的数据,运用SPSS、LISREL统计软件对调查数据进行相应的方差分析、关联分析、回归分析及结构方程检验。通过对理论推导的结论与实证分析的结论的对比,进一步对研究的结论做出分析。
The environmental issue has been very much concerned in the contemporary society. With the continuously rising awareness of environmental protection and increasingly complex and stringent environmental legislations and regulations, corporates are now facing serious environmental challenges and, actively or passively, placing environmental issues to a more important position in both strategy-designing and decision-making.
     In China, with the implementation of the strategy of sustainable development, especially the proposal of the idea of people-oriented, comprehensive, coordinated and sustainable scientific concept of development, it fully demonstrates the Chinese government's high degree of attention on harmonious development between social and economy. However, many corporates seriously lack social responsibility, especially environmental responsibility. This is clearly incompatible with the policy of building a harmonious society and the strategy of sustainable development. As China is undergoing a transformation between environmental protection and economic development and social relations, how corporates win more social recognition and favorable social impact, and then win competitive advantage by their resources investment in environmental responsibility, has becoming a common important issues with which theory research, business and government departments to face.
     Past research on corporate environmental responsibility has viewed environmental management as a narrowly defined corporate legal function, primarily concerned with the interaction between government environmental legislation and corporate environmental behavior, such as environmental strategy and environmental technological innovation. However, each corporate is a nexus of relationship among stakeholders and operating in a complex integrative social contract. Today, various signs show that corporates are facing with pressures from pluralistic stakeholders: government, consumers, investors, news media and local communities, and so on. In the face of various stakeholder groups with competing claims, corporate environmental management is not just simply defined as a legal function or a compliance with the government regulations, but through the the allocation of scarce resources to balance the different and conflicting priorities among stakeholders and to response appropriately to claims and pressures from different stakeholders.
     Regarding this background, not from a single perspective of government environmental regulation, but from the perspective of multiple stakeholders, this research establishes a P-R-P integrative analysis model of Stakeholders Pressures-Organization Responsiveness-Environmental Performance. The main contents of this dissertation are organised into following eight chapters.
     Chapter1, introduction. This chapter discusses the background and theoretical and practical values of the research. The structure and main contents of the dissertation are proposed, followed by the research objectives and methodology. Some innovative contributions of the work are presented towards the end of the section.
     Chapter2, literature review. This chapter aims to provide an overview of the research that has been undertaken in the areas of the relations between organization and environment, three main questions about the research of corporate environmental responsibility, and the stakeholder theory. Then the shortages in existing literature are pointed out for future discussion.
     Chapter3, Chapter4, and Chapter5are theoretical analyses for P-R-P integrate model. First, chapter3focuses on the pressure level. Who are these stakeholders in the external environment which are exerting impacts on the corporate environmental responsibility? Facing with those stakeholders of different objectives and expectations, how managers evaluate the perceived importance of different stakeholder? What are the factors influence the managers'perception and cognition on these stakeholders? Second, chapter4foucuses on the response level. This part will explore the relationship between the level of proactiveness of environmental responsive strategies and the importance attached to stakeholders. What are the factors influence the degree of environmental responsive practices? Third, chapter5foucuses on the performance level. How to establish a rational evaluative system for the environmental performance? The more proactive response to business environment, the better is its environmental performance? what's the essential mechanisms between proactive corporate environmental initiatives and its competitive advantage?
     Chapter6and Chapter7are empirical testing for the hypotheses proposed in chapter3,4,5based on theoretical analyses. In this study, questionnaire was used as empirical research instrument during the data collecting. In the data processing procedure, I mainly used correlation analysis, ANOVA, Paired-samples T test, confirmatory factor analysis, multiple regression analysis, and structural equation modeling(SEM) to verify hypotheses in the model by using the software of SPSS15.0and LISREL8.70.
     Chapter8, conclusions and research prospects. This final section contains the insights and implications of the research results, and the areas for further research.
     A number of innovative contributions in the dissertation can be summarised as follows:
     1. Established an integrative analysising framework of stakeholder pressures and corporate environmental responsiveness and environmental performance.
     2. Revealed the social contract basis of corpotate environmental responsibility and the factors how managers evaluate the importance of different stakeholders. There can be differences among stakeholders when dealing with a specific environmental issue. Due to various reasons, not all stakeholders are equally important for corporations when crafting environmental strategies, that is, it will be different in the extent to which stakeholders affect or be affected by the achievement of the corporate's environmental objectives. Therefore, manager's awareness and perception of the importance of stakeholders will be various. In general, the most important pressure source is government regulation, then are financial institute and customers, and the most unimportant drivers are from media, communities and ENGO. Stakeholders will be evaluated differently, which depends on the stakeholder's environmental attributes of power, legitimacy and urgency. A stakeholder's environmental salience is positively related to the cumulative number of stakeholder environmental attributes and its environmental attributes.
     3. Established an overall environmental performance index and revealed the linkage between corporate environmental responsibility and competitive advantage. The empirical test shows that there is a positive relationship between the level of proactiveness of environmental strategies and the importance attached to stakeholders. Among all organization attributes, organization scale has a positive influence on the level of proactiveness of environmental strategies. The results also show that the more proactive response to environmental responsibility, the better the explicit and implicit environmental performance. More importantly, active, proactive respond to environmental issue through such as pollution prevention, product management or sustainable development approach, will help accumulate valuable resources and capabilities. The more obvious features of these valuable resources and capabilities, the more likely for corporate to hold a sustainable competitive advantage
     4. Empirically tested the stakeholder pressure and corporate environmental responsiveness and environmental performance by multiple analysis methods.
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