行业协会关联对企业绿色创新影响机制研究
Research on the influence mechanism of industry associations connection on the green innovation of enterprises
王浩军 1宋铁波 1易锐2
作者信息
- 1. 华南理工大学 工商管理学院,广东广州 510641
- 2. 湘潭大学 商学院,湖南湘潭 411105
- 折叠
摘要
绿色创新在创造经济价值的同时降低了资源消耗和环境成本,将价值创造和绿色倡议融入战略决策是日益流行的企业管理实践.行业协会在这一实践中扮演着中介机构的角色,但其影响机制仍有待进一步洞察.本文基于行业协会的组织属性并结合制度逻辑和利益相关者理论构建全面的研究框架,考察了行业协会关联影响企业绿色创新的情境机制和传导路径.研究表明:(1)行业协会关联对企业绿色创新具有促进作用;(2)基于内外部协同治理的调节效应分析表明,董事会独立性、分析师关注和外部审计质量强化了行业协会关联对企业绿色创新的积极效应,从而证实了利益相关者的合法性压力感知机制;(3)作用机制分析表明,行业协会关联通过提高企业ESG表现和吸收能力进而促进企业绿色创新,且行业协会关联对企业绿色创新的驱动效果在不同类型的行业协会关联因素中存在系统性差异.研究成果拓展了绿色创新的前因研究,深化了对中国行业协会性质和治理职能的认知,并从行业协会、市场服务机构以及董事会多边治理推动企业亲社会决策和绿色创新提供了实践启示.
Abstract
Green innovation creates economic value while reducing resource consumption and environmental costs.It is an in-creasingly popular practice in management of enterprises to integrate value creation and green initiatives into strategic decision-making.Industry associations play an intermediary role in this practice,but its influence mechanism remains to be further under-stood.This paper built up a comprehensive research framework based on the organizational attributes of industry associations,as well as institutional logic and stakeholder theory,and examined the contextual mechanisms and transmission paths through which industry associations connection affects green innovation of enterprises.The results showed that:(1)Industry associations con-nection has a promoting effect on green innovation of enterprises;(2)The moderating effect analysis based on internal and exter-nal collaborative governance showed that the independence of the board,analysts'attention and the quality of external audit strengthen the positive effect of industry associations connection on green innovation of enterprises,thus confirming the legitimacy pressure perception mechanism of stakeholders;(3)The mechanism analysis showed that industry associations connection can promote green innovation by improving ESG performance and absorption capacity of enterprises.And there are systematic differ-ences in this driving effect among different types of industry associations connection.The research results have expanded the an-tecedents of green innovation and deepened the understanding of the nature and governance functions of China industry associa-tions,and will provide practical enlightenment from the multilateral governance of industry associations,market service agencies and boards to promote pro-social decision-making and green innovation of enterprises.
关键词
行业协会关联/企业绿色创新/董事会独立性/分析师关注/外部审计质量Key words
industry associations connection/green innovation of enterprise/board independence/analysts'attention/external audit quality引用本文复制引用
基金项目
国家社会科学基金一般项目(20BGL103)
国家社会科学基金一般项目(2020.09-2024.12)
出版年
2024
NETL
NSTL
万方数据