行业协会与中小企业环境表现:一个非正式环保规制效应的视角

发布时间：2019-07-12 15:59

【摘要】：本文基于新制度经济学理论,研究行业协会这一非正式规制手段,能否在推动中小企业改善环境表现中发挥重要作用。研究发现:行业协会对环保的支持能够促使中小企业,特别是重污染行业的中小企业改善环境表现;行业协会影响力正向调节了环保支持对中小企业环境表现的推动作用;就具体规制手段而言,非重污染行业的事前支持与事后表彰均为有效规制手段,而重污染行业规制的有效性主要体现在事前支持。研究发现,作为一项有效的非正式环保规制,行业协会的规制效应取决于具体规制手段和行业属性等。
[Abstract]:This paper, based on the new institutional economics theory, studies the informal regulation means of the trade association and can play an important role in the promotion of the environmental performance of the small and medium-sized enterprises. The research shows that the support of the trade association to the environmental protection can promote the environmental performance of the small and medium-sized enterprises, especially the heavy-polluting industries, and the influence of the trade associations is positively adjusting the promotion of the environmental protection support to the environmental performance of the small and medium-sized enterprises; and in the case of the specific regulation means, The ex-ante support and post-recognition of the non-heavy pollution industry are effective regulation means, while the effectiveness of the regulation in the heavy pollution industry is mainly reflected in the prior support. The study found that, as an effective informal environmental regulation, the regulation effect of the trade association depends on the specific regulation means and the industry attribute.
【作者单位】：广东技术师范学院会计学院;中南财经政法大学会计学院;广东大昌行企业管理咨询有限公司;
【基金】：国家自然科学基金项目“社会责任投入权衡、信誉资本和公司价值创造”(编号:71372166);国家自然科学基金项目“政治寻租与企业社会责任:理论、证据及治理”(编号:71502174) 广东省哲学社科项目“环境负面事件后的中小企业社会责任回应策略研究”(编号:GD14XGL31)
【分类号】：F276.3;X322

【相似文献】