首页|旅游地邻近与企业环境责任履行——基于中国旅游景区的研究

旅游地邻近与企业环境责任履行——基于中国旅游景区的研究

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广泛的研究已经论证了旅游地发展与所在地经济、社会和环境的高度互动关系,但旅游地是否影响周边企业履行环境责任,仍然是一个尚未解答的问题。以2011-2020年中国A股上市公司为样本,通过搜集旅游地及上市公司空间坐标数据,开发了一套企业旅游地邻近的地理数据集,研究旅游地邻近对企业环境责任履行的影响。结果表明:旅游地邻近能够显著促进企业履行环境责任,而交通便利度可以强化二者间的正相关关系。此外,东部地区旅游地邻近对企业环境责任履行的正向效应更强,国有企业环境责任履行更易受到旅游地影响,旅游地邻近对非旅游要素企业环境责任履行的引导作用更强。从旅游地视角拓宽了制度理论和地方依恋理论的应用边界,为认识旅游地对企业的辐射效应提供更多证据。
The Proximity of Tourist Destinations and the Corporate Environmental Performance——A Study Based on Chinese Tourist Attractions
Extensive research has demonstrated the highly interactive relationship between the develop-ment of tourist destinations and the local economy,society,and environment,however,whether tourist destinations affect surrounding enterprises to fulfill environmental responsibilities remains unan-swered.Taking Chinese A-share listed companies from 2011 to 2020 as samples,a geographic dataset is developed by collecting spatial coordinate data of tourism destinations and listed companies,with the purpose to study the impact of tourism proximity on corporate environmental responsibility fulfill-ment.The results indicate that the proximity of tourist destinations can significantly promote enterprises to fulfill their environmental responsibilities,while transportation convenience can strengthen the posi-tive correlation between the two.In addition,the proximity of tourism destinations in the eastern region has a stronger positive effect on corporate environmental responsibility fulfillment;The fulfillment of environmental responsibilities by state-owned enterprises is more susceptible to the impact of tourism destinations;The proximity of tourism has a stronger guiding effect on non-tourism corporate environ-mental responsibility fulfillment.From the perspective of tourist destinations,the application boundaries of institutional theory and place attachment theory have been broadened,providing more evidence for understanding the radiation effect of tourist destinations on enterprises.

tourist destinationsenvironmental responsibilitytransportation convenienceinstitution-al theoryplace attachment theory

周志方、杨卓璇、刘金豪

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中南大学商学院(湖南长沙410083)

旅游地 环境责任 交通便利度 制度理论 地方依恋理论

国家自然科学基金重大项目湖南省自然科学基金中央高校基本科研业务费专项中南大学项目

719914832021JJ308902021zzts0029

2024

中国地质大学学报(社会科学版)
中国地质大学

中国地质大学学报(社会科学版)

CSTPCDCSSCICHSSCD北大核心
影响因子:1.69
ISSN:1671-0169
年,卷(期):2024.24(1)
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