在改革发展的新时期,企业绿色责任的履行受到了越来越多的关注,然而,有关绿色责任与企业价值之间关系的研究却仍处于比较初步的阶段。本文以 2010—2016年中国上市公司为样本,从社会合法性视角探讨了“绿色责任—企业价值”之间的关系,并基于资源依赖理论和企业受关注程度视角分析了企业产权性质和媒体报道对上述关系的调节作用,研究发现:第一,更多地履行绿色责任有助于企业后期价值的提升。第二,资源依赖程度的差异使得企业所有权性质在“绿色责任—企业价值”之间发挥了显著的调节作用,相对而言,民营企业更多地履行绿色责任对企业价值的提升作用更明显。第三,媒体报道使得企业的绿色责任得到更多的认可,从而强化了绿色责任与企业价值之间的正向关系;同时,媒体报道还会进一步强化企业产权性质对“绿色责任—企业价值”关系的调节作用。本文的研究在一定程度上拓展了资源依赖理论和声誉机制的应用情境,同时为鼓励企业更多地履行绿色责任提供了数据支撑。
“绿色”具有经济价值吗?——基于中国上市公司数据的研究
摘要
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引用本文
朱丽娜, 贺小刚, 高皓. “绿色”具有经济价值吗?——基于中国上市公司数据的研究[J]. 外国经济与管理, 2020, 42(7): 121-136.
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