资源科学 ›› 2021, Vol. 43 ›› Issue (1): 23-39.doi: 10.18402/resci.2021.01.03

• 资源管理 • 上一篇    下一篇

环境战略对环境绩效和经济绩效的影响——基于企业成长性和市场竞争性的调节效应

王丽萍1,2(), 姚子婷2, 李创3()   

  1. 1.集美大学财经学院,厦门 361021
    2.河南理工大学财经学院,焦作 454000
    3.集美大学工商管理学院,厦门 361021
  • 收稿日期:2020-03-05 修回日期:2020-08-01 出版日期:2021-01-25 发布日期:2021-03-25
  • 作者简介:王丽萍,女,山西昔阳人,博士,教授,博士生导师,主要从事环境经济研究。E-mail: wangliping18@sina.com
  • 基金资助:
    国家社会科学基金项目(19BJY086);福建省社科规划一般项目(FJ2020B112);福建省中青年教师教育科研项目(JAS20151)

Effect of environmental strategy on environmental performance and economic performance: Based on the regulating effect of enterprise growth and market competition

WANG Liping1,2(), YAO Ziting2, LI Chuang3()   

  1. 1. Finance and Economics College, Jimei University, Xiamen 361021, China
    2. School of Finance and Economics, Henan Polytechnic University, Jiaozuo 454000, China
    3. School of Business Administration, Jimei University, Xiamen 361021, China
  • Received:2020-03-05 Revised:2020-08-01 Online:2021-01-25 Published:2021-03-25

摘要:

环境战略能否驱动环境绩效和经济绩效的双赢直接关系到企业开展环境战略的积极性。为此,本文利用中国四大重污染行业2014—2018年的面板数据,实证检验了环境战略与环境绩效和经济绩效的关系。研究得出:①整体而言,企业实施环境战略能够显著实现环境绩效和经济绩效双赢。②进一步分组研究显示,不同成长阶段、不同市场竞争条件的企业环境战略不同,对其两绩效的调节效应也会存在差异,高成长性企业的环境战略显著正向影响环境绩效但并未带来显著的经济绩效,而低成长性企业的环境战略对环境绩效的影响不显著却能带来明显的经济绩效;市场竞争越激烈,环境战略对环境绩效和经济绩效的促进作用越明显,而弱竞争环境下的环境战略则作用效果比较有限。③从环境战略的实施内容看,企业只有重视长期的环境管理、绿色技术创新和绿色文化建设,而非满足于短期排污达标或规避环境违法,才能实现环境绩效和经济绩效的双赢。④新环保法实施后,企业环境战略对环境绩效的提升作用更加突出,但对经济绩效的影响不升反降。

关键词: 环境战略, 环境绩效, 经济绩效, 企业成长性, 市场竞争性

Abstract:

Whether environmental strategy can create a win-win situation of improved environmental performance and economic performance is directly related to the enthusiasm of enterprises to develop and implement environmental strategies. Therefore, this study empirically tested the relationship between environmental strategy, environmental performance, and economic performance by using the panel data of China’s four main polluting industries in 2014-2018. The results show that: (1) Environmental strategy as a whole can significantly achieve a win-win situation of increased environmental performance and economic performance; (2) Further grouping study shows that enterprises have different environmental strategies because of their different growth stages and market competition conditions, which in turn have varied effects on the two performances. The environmental strategies of enterprises with rapid growth have a significant positive impact on environmental performance but do not bring significant economic benefits, while the environmental strategies of low growth enterprises have no significant impact on environmental performance but can bring significant economic benefits; the more fierce the market competition, the more obvious the role of environmental strategy in promoting environmental performance and economic performance, while the effect of environmental strategy in weak competition environment is relatively limited; (3) From the perspective of the content of environmental strategies, only when enterprises attach importance to long-term environmental management, green technology innovation, and green culture construction, rather than being satisfied with meeting the emission standards or avoiding environmental violations in the short term, can they achieve improved environmental performance and economic performance; (4) After the implementation of the new Environmental Protection Law, the promotional effect of enterprise environmental strategy on environmental performance is more prominent, but the impact on economic performance is falling.

Key words: environmental strategy, environmental performance, economic performance, enterprise growth, market competition