科技创业月刊2024,Vol.37Issue(11) :151-157.DOI:10.3969/j.issn.1672-2272.202407081

医药制造企业"漂绿"行为的组态路径研究——基于MOA理论的定性比较分析

Research on the Configuration Path of"Greenwashing"Behavior of Pharmaceutical Manufacturing Enterprises:Qualitative Comparative Analysis Based on MOA Theory

刘丹 孟令辉 李东升
科技创业月刊2024,Vol.37Issue(11) :151-157.DOI:10.3969/j.issn.1672-2272.202407081

医药制造企业"漂绿"行为的组态路径研究——基于MOA理论的定性比较分析

Research on the Configuration Path of"Greenwashing"Behavior of Pharmaceutical Manufacturing Enterprises:Qualitative Comparative Analysis Based on MOA Theory

刘丹 1孟令辉 2李东升3
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作者信息

  • 1. 山东工商学院 工商管理学院,山东 烟台 264005
  • 2. 山东工商学院 会计学院,山东 烟台 264005
  • 3. 烟台大学 经济管理学院,山东 烟台 264005
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摘要

为分析企业"漂绿"行为的影响因素,以 2022 年 48 家医药制造企业为研究对象,以 MOA 理论为理论基础,采用fsQCA方法探讨动机、机会和能力三方面要素组合对企业"漂绿"行为的影响.研究发现:单个因素都不是构成医药制造企业高"漂绿"行为的必要条件;驱动医药制造企业"漂绿"行为的路径有 3 条,分别命名为"外部压力下一股独大型""同构压力与环境规制共驱型""外部压力与内部制衡共驱型";盈利能力和同构压力存在替代效应,两者都可在股权制衡力度弱以及媒体监督强的组合中,致使企业产生"漂绿"行为.研究结论有助于从组态视角丰富企业"漂绿"行为驱动因素的相关研究,为治理企业"漂绿"行为提供战略性参考.

Abstract

In order to explore the influencing factors of corporate greenwashing,this paper takes 48 pharmaceutical manufacturing enterprises in 2022 as the research object,takes MOA theory as the the-oretical basis,and uses the method of fsQCA to explore the impact of the combination of three factors:motivation,opportunity and ability on corporate greenwashing.The results show that a single factor is not a necessary condition for the high"greenwashing"behavior of pharmaceutical manufacturing enter-prises;There are three paths to drive the"greenwashing"behavior of pharmaceutical manufacturing enterprises,which are named as"one dominant force under external pressure","isomorphic pressure and environmental regulation co-drive",and"external pressure and internal checks and balances".There is a substitution effect for profitability and isomorphic pressure.Both can lead to"greenwashing"behavior in a combination of weak equity checks and balances and strong media supervision.The con-clusions of this study are helpful to enrich the relevant research on the driving factors of corporate greenwashing behavior from the perspective of configuration,and provide strategic reference sugges-tions for the governance of corporate greenwashing.

关键词

医药制造企业/ESG理念/定性比较分析(QCA)/MOA理论模型

Key words

Pharmaceutical Manufacturing Enterprises/ESG Concept/Qualitative Comparative Analysis(QCA)/MOA Theoretical Model

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出版年

2024
科技创业月刊
湖北省科技信息研究院

科技创业月刊

影响因子:0.254
ISSN:1672-2272
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