产业链视角下制造业企业的绿色责任——识别框架、测度方法与比较研究
Green Responsibility of Manufacturing Enterprises from the Perspective of Industrial Chain:Identification Framework,Measurement Methods and Comparative Research
李明珊 1孙晓华 2罗佳宁2
作者信息
- 1. 东北财经大学产业组织与企业组织研究中心
- 2. 大连理工大学经济管理学院
- 折叠
摘要
作为绿色发展和低碳转型的实施主体,制造业企业绿色责任承担是制造业高质量发展的基础,也是践行新发展理念的重要抓手.本文从产业链的新视角阐释绿色责任的理论内涵,基于"上游-生产-下游"三个维度构建制造业企业绿色责任的识别框架,选择结构方程模型验证性因素分析作为测算方法,并以2008-2022年制造业上市公司为样本,通过内容分析法提取社会责任报告内关键词蕴含的有效信息,对制造业企业绿色责任加以测算和比较分析.研究发现,我国制造业企业绿色责任指数总体呈现稳步上升态势,生产环节和下游绿色责任指数较高,上游绿色责任承担不足;从空间异质性角度看,表现为企业绿色责任由东部沿海向中西部地区逐步减弱的特征,以长江经济带"生态优先"为代表的偏向性环境规制政策是绿色责任空间异质性的驱动因素.本文丰富了构建企业绿色责任评价指标体系的理论与方法,为推动制造业绿色升级提供重要借鉴.
Abstract
As the implementer subject of green development and low-carbon transformation,the green responsibility of manufacturing enterprises is the basis of high-quality development of manufacturing industry,and also an important starting point to practice the new development philosophy.This paper explains the theoretical connotation of green responsibility from a new perspective of the industrial chain,builds an identification framework for green responsibility of manufacturing enterprises based on the dimensions of"upstream-production-downstream",selects confirmatory factor analysis of structural equation model as the measurement method,and takes the listed manufacturing companies from 2008 to 2022 as samples.The effective information contained in the key words of the social responsibility report is extracted by the content analysis method,and the green responsibility of manufacturing enterprises is calculated and compared.The results showed that the overall green responsibility index of Chinese manufacturing enterprises shows a steady increase,the production link and downstream green responsibility index is high,but the upstream green responsibility is insufficient;In terms of spatial differentiation,it is shown that it gradually decreases from the eastern coastal areas to the central and western regions,and the biased environmental regulation policy represented by the"ecological priority"of the Yangtze River Economic Belt is the driving factor of spatial heterogeneity of green responsibility.This paper enriches the theory and methodology of constructing the evaluation index system of enterprise green responsibility,which provides an important reference for promoting the green upgrading of manufacturing industry.
关键词
制造业/绿色责任/产业链/测度方法/结构方程模型Key words
Manufacturing/Green Responsibility/Industrial Chain/Measurement Method/Structural Equation Modeling引用本文复制引用
基金项目
国家社会科学基金青年项目(22CGL057)
出版年
2024
NETL
NSTL
万方数据