非正式制度、家乡认同与企业环境治理

发布时间：2018-03-25 13:23

本文选题：家乡认同　切入点：环境治理　出处：《管理世界》2017年03期

【摘要】：党的十八大从新的历史起点出发,提出"大力推进生态文明建设"的战略决策,在此背景下,如何治理日益严峻的环境污染问题已成为社会各界关注的重点话题。以往文献更多关注了环境规制等正式制度对环境治理的影响,本文基于非正式制度的角度,以2000~2014年沪深非金融上市公司为样本,分析了高管的家乡认同对企业环境绩效的治理作用。本文的研究发现:当董事长和总经理在其家乡地任职工作时,企业的环境投资更多,说明高管的家乡认同对企业环境治理行为具有积极的推动作用。进一步发现,高管的个人特质(性别、年龄和学历)和家乡特征(经济发展、环境质量和公众环保意识)对上述关系具有一定的调节作用;此外,上述关系在不同的法律制度环境下不存在显著性差异,说明作为一种非正式制度,家乡认同对企业环境的治理作用不受正式制度的影响。在我国环境形势日益严峻的背景下,本文从企业微观层面提供了非正式制度(家乡认同)能够改善环境治理的积极证据,从而突破了以往过多基于正式制度的单一视角研究,丰富和拓展了环境治理的理论与途径。
[Abstract]:From a new historical starting point, the 18th National Congress of the Party put forward the strategic decision of "vigorously promoting the construction of ecological civilization." against this background, How to deal with the increasingly severe environmental pollution problem has become the focus of attention of the community. In the past, more attention has been paid to the impact of formal systems, such as environmental regulation, on environmental governance. This paper is based on the perspective of informal institutions. Taking Shanghai and Shenzhen non-financial listed companies as samples from 2000 to 2014, this paper analyzes the governance effect of senior executives' hometown identity on corporate environmental performance. The research in this paper finds that when the chairman and general manager work in their hometown, the corporate environment investment is more. It is further found that the personal traits (gender, age and educational background) and the home characteristics (economic development) of senior executives have a positive impact on corporate environmental governance behavior. Environmental quality and public awareness of environmental protection) have a certain regulatory effect on the above relations; in addition, there are no significant differences in the above mentioned relationships in different legal systems, indicating that as an informal institution, The governance function of home identity on enterprise environment is not affected by the formal system. Under the background of the increasingly severe environmental situation in China, this paper provides positive evidence that informal institution (hometown identity) can improve environmental governance from the micro level of enterprises. Therefore, it breaks through the single perspective research based on formal system and enriches and expands the theory and approach of environmental governance.
【作者单位】：暨南大学管理学院;
【基金】：国家社科基金重大项目“党中央治国理政的生态文明制度建设思想研究”(16ZZD049);国家社科基金重点项目“生态补偿导向的环境会计研究”(14AZD068) 国家自然科学基金项目“基于环境会计视角的生态补偿机制微观效果研究:政府之手与市场之手”(71672075);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”(71372166)的资助广州市人文社会科学研究基地“广州区域低碳经济研究基地”的资助
【分类号】：X322

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