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硕士毕业论文_政府环境规制对企业环境战略的影响研究PDF

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文本描述
政府环境规制对企业环境战略的影响研究
引入高管认知这一中介变量,探究了高管认知在政府环境规制对企业环境战略之间的影
响机制,促进了制度理论和高阶理论的有机结合,丰富了相关理论领域的研究,并进一
步拓展了企业环境战略的分析框架;(3)在借鉴现有研究基础上,弥补以往研究中仅
选取单一替代变量测量政府环境规制的弊端,从政策力度和政策措施两个维度对中央层
面的政策文本进行量化,全面刻画了我国政府环境治理全貌,为政府环境规制的衡量提
供了新思路。
关键词:政府环境规制;企业环境战略;高管认知
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大连理工大学硕士学位论文
Research on the Influence of Government Environmental Regulation on
Corporate Environmental Strategy
Abstract
China’s long-term, extensive economic development model has resulted in significant
pollution and resource scarcity issues. Green development has been proposed at the national
level as a primary factor for achieving high-speed economic growth and overcoming the
tension between the environment and economic development to build a resource-conserving
and environmentally-friendly society. Among these, corporate environmental strategy, as an
organizational management approach capable of effectively reducing environmental risks, has
emerged as a critical endeavor for manufacturing companies seeking to achieve sustainable
development. Because of the magnitude of the environmental management undertaking and
the difficulties of achieving significant economic gains in the short term, rational companies
lack theincentive toadopt proactive environmentalpolicies. Giventhe externality of
environmental pollution problems, it isvital to employ the government torestrain and
regulate. Hence the function of government environmental regulations is critical to corporate
environmental strategy. China’s environmental regulating system is growing more complex,
progressing from coercive constraint regulation to economic motivational regulation. With the
development of ownership of public monitoring, it has progressively attained the importance
ofheterogeneous environmentalregulation.However,companiesmay faceadditional
operating cost pressures to comply with governmental environmental regulations, resulting in
a lack of corporate initiative, requiring a clear understanding and cognition of environmental
regulations among the topmanagement team (abbreviated as topmanager’s cognition).
Whether there is an effective drive mechanism to corporate strategic decisions during the
environmentalstrategyformulationprocess,andhowtheperceptionofgovernment
environmental regulations’ pressure influences top manager’s cognition of environmental
strategy formulation. Tothat aim, the core studyissue of this paper isthe impact of
environmental regulation on corporate environmental strategy, and it poses the following
questions for further discussion: Do various types of environmental regulations encourage
corporate environmental strategy? Is it possible that government environmental regulation
indirectly impacts corporate environmental strategy via top manager’s cognition?
This research investigates the impact of various types of government environmental
regulations on corporate environmental strategies. It incorporates top manager’s cognition as
an interveningvariable to furtherinvestigate the effectmechanisms. First,this article
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政府环境规制对企业环境战略的影响研究
examines the relevant concepts, theoretical foundations, and previous research findings before
categorizing government environmental regulations into three types: command-and-control
regulation, market-incentive regulation, and socially engaged regulation. A conceptual model
of theinfluence ofgovernment environmentalregulationson corporateenvironmental
strategies is constructed, with top manager’s cognition serving as an intervening variable, and
relevant research hypotheses are provided. Second, this article uses A-share manufacturing
listed company as the research object and 2015-2020 as the research period to filter. This
paper identifies the variable measurement method, obtains relevant data for measurement, and
determines the appropriate data analysis method based on the variables’ features. Finally, the
impact of government environmental regulations on corporate environmental strategies and
the intervening effect oftop manager’s cognition are evaluated. A robustnesscheck is
performed to analyze, discuss, and draw conclusions from the study. This paper discovers that:
(1) command-and-controlenvironmental regulationand sociallyengaged environmental
regulation have a significant positive impact on corporate environmental strategies, whereas
market-incentive environmental regulation has a significant negative impact on corporate
environmental strategies. (2) Top manager’s cognition plays a partially intervening role in the
impact ofcommand-and-control, market-incentive,andsocially engagedenvironmental
regulations on corporate environmental strategies.
This paper makes the following contributions: (1) it investigates the effects of various
governmentenvironmental regulationsoncorporate environmentalstrategiesfrom the
standpoint of heterogeneity of government environmental regulations, thus enriching research
findings on heterogeneous environmentalregulations. (2) By introducing top manager’s
cognition as an intervening variable, it investigates the mechanism of top manager’s cognition
in the influence of government environmental regulation on corporate environmental strategy,
promoting the organic integration of institutional theory and higher-order theory. Thus, it
enriches research inrelated theoretical fields andexpands the analytical frameworkof
corporateenvironmentalstrategy.(3)Basedonexistingresearch,itremediesthe
shortcomings of previous studies in which only a single substitution variable was selected to
measure government environmental regulation. It quantifies the policy text at the central level
in two dimensions: policy strength and policy measures. It also provides a comprehensive
picture of the government’s environmental governance in China, offering new ideas for
measuring government environmental regulation.
KeyWords: GovernmentenvironmentalRegulation;Topmanagers’cognition;
Corporate Environmental Strategy
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