企业绩效反馈状态是管理者开展创新变革的重要决策参照点。对于在经济绩效与环境保护方面具有双重贡献的绿色创新而言,管理者是否依然遵循“穷则思变,富则思安”的决策逻辑值得深入探讨。文章从绩效反馈的视角对企业绿色创新决策动因展开分析,并将高管激励与产权制度引入研究框架,从公司治理与制度逻辑两方面探讨管理层“绩效—绿色创新”的权变决策过程。研究显示:绩效逆差对绿色创新具有显著的驱动效应,绩效顺差则表现出显著的抑制效应;高管激励对绿色创新“穷则思变”的决策惯例产生影响,即薪酬与声誉激励缓解了绩效顺差的抑制效应,增强了绩效逆差的促进作用;“穷则思变”决策惯例还具有产权异质性,非国有企业中绩效差距对绿色创新具有消极影响,并且薪酬激励的调节效应显著,而在国有企业中绿色创新对绩效差距缺乏敏感性。文章为绩效差距对绿色创新的决策参照效应提供了新的权变思考视角,能够在公司治理和产权制度决策情境中为企业绿色发展提供更全面的决策依据。
绩效差距与企业绿色创新——基于“穷则思变”决策惯例的权变思考
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引用本文
王旭, 王兰. 绩效差距与企业绿色创新——基于“穷则思变”决策惯例的权变思考[J]. 上海财经大学学报, 2020, 22(1): 18-33.
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