强制性环境信息披露监管驱动企业绿色创新的机理——基于中国石化的探索性案例研究
Analysis on the Effect and Mechanism of Environmental Information Disclosure Regulation on Enterprise Green Innovation:A Longitudinal Case Study of Sinopec
苗妙 1郭富强 2王小东 2何文剑2
作者信息
- 1. 华南理工大学经济与金融学院
- 2. 南京信息工程大学商学院
- 折叠
摘要
企业在环境信息披露下的绿色创新行为,是理解企业绿色转型的重要逻辑,也是探究经济与环境共赢发展的关键视角.基于对中国石化不同阶段环境信息披露监管约束下绿色创新表现的探索式案例分析,本文系统研究了环境信息披露监管激励企业进行绿色创新的内在机制和底层逻辑.研究发现:(1)在中石化未受环境信息披露监管政策约束时,其选择性披露环境信息,绿色专利申请量呈缓慢上升趋势,但在政策潜在约束及正式约束阶段,企业绿色创新受到激励,绿色专利申请量显著增加;(2)基于声誉机制,环境信息披露监管可通过缓解融资约束、促进管理优化、增强销售激励以及吸引外部合作这四个路径推动中国石化绿色创新.本文不仅拓展了对企业的绿色创新效应激励机制研究,也为政府进一步扩大监管主体范围并最终在全国施行环境信息披露监管提供微观经验证据.
Abstract
The green innovation behavior of enterprises under the environmental information disclosure is not only an important logic to understand the green transformation of enterprises,but also a key perspective to explore the"win-win"development of economy and environment benefits.In this paper,based on the exploratory case study of Sinopec's green innovation performance under the regulatory constraints of environmental information disclosure in different stages,we systematically studies the internal mechanism and underlying logic of environmental information disclosure regulation to encourage enterprises to carry out green innovation.The findings are as follows:(1)When Sinopec is not constrained by the regulatory policy on environmental information disclosure,its selective disclosure of environmental information shows a slow upward trend in the number of green patent applications.But at the stage of potential and formal policy constraints,enterprises'green innovation has been stimulated,and the number of green patent applications has increased significantly;(2)Based on reputation mechanism,environmental information disclosure regulation can promote Sinopec's green innovation by easing financing constraints,promoting management optimization,enhancing sales incentives and attracting external cooperation.This paper not only expands the incentive mechanism of green innovation effect to enterprises,but also provides micro-empirical evidence for the government to further expand the scope of regulatory subjects and finally implement environmental information disclosure regulation nationwide.
关键词
环境信息披露监管/绿色创新/影响机制/案例研究Key words
environmental information disclosure regulation/green innovation/channels and mechanisms/case study引用本文复制引用
基金项目
教育部人文社会科学基金青年项目(22YJC790090)
国家社科重点项目(22AFX003)
广东省社会科学规划项目(GD24CYJ01)
广东省自然科学基金项目(2024A1515012251)
出版年
2024
NETL
NSTL
万方数据