121 
122随着全球碳中和进程加速推进及国际绿色贸易壁垒的日益凸显，中国民营钢铁企业在“碳关税”“碳信用”等因素的影响下，如何有效应对碳壁垒、识别并把握海外市场绿色机会，并将其转化为可持续性竞争优势，已成为业界和学术界广泛关注的重要议题。本文基于绿色可供性视角，选取华源工业集团作为研究对象，深度剖析了碳足迹管理下中国民营钢铁企业识别海外市场绿色机会的过程及其内在理论机制。研究发现，中国民营钢铁企业的碳足迹管理路径可划分为“碳追踪—碳减量—碳交易”三个阶段，不同阶段的驱动因素可分别从海外国别绿色合规要求和企业绿色战略能动性两个维度进行界定。在企业碳足迹管理过程中，企业的海外市场绿色机会识别路径呈现出“信息绿色可供性—技术-产品绿色可供性—供应链绿色可供性”的演化轨迹。基于绿色可供性视角的海外市场绿色机会识别机制包括“生成—感知—传递”三个关键环节，且在动态迭代过程中，各阶段实践呈现出显著差异化特征。本文构建的理论框架不仅拓展了绿色可供性理论的解释边界，也为中国民营钢铁企业应对全球气候治理挑战、实现绿色低碳循环发展提供了实践指导。
碳足迹管理下中国民营钢铁企业如何识别海外市场绿色机会？——基于绿色可供性视角的案例研究
摘要
参考文献
9 Argade P, Salignac F, Barkemeyer R. Opportunity identification for sustainable entrepreneurship: Exploring the interplay of individual and context level factors in India[J]. Business Strategy and the Environment, 2021, 30(8): 3528-3551. DOI:10.1002/bse.2818
10 Chi K X, Yan F, Zhang C X, et al. Research on the construction process of supply chain ecosystem led by digital platform enterprises from the perspective of dynamic capability[J]. Supply Chain Management: An International Journal, 2024, 29(6): 1019-1041. DOI:10.1108/SCM-03-2024-0208
11 Fan X S, Chen K L, Chen Y J. Is price commitment a better solution to control carbon emissions and promote technology investment?[J]. Management Science, 2023, 69(1): 325-341. DOI:10.1287/mnsc.2022.4365
12 Hettler M, Graf-Vlachy L. Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda[J]. Business Strategy and the Environment, 2024, 33(2): 263-282. DOI:10.1002/bse.3486
13 Liu G L, Liu J J, Zhao J H, et al. Real-time corporate carbon footprint estimation methodology based on appliance identification[J]. IEEE Transactions on Industrial Informatics, 2023, 19(2): 1401-1412. DOI:10.1109/TII.2022.3154467
14 Maksimov V, Wang S L, Yan S P. Global connectedness and dynamic green capabilities in MNEs[J]. Journal of International Business Studies, 2022, 53(4): 723-740. DOI:10.1057/s41267-019-00275-z
15 Nippa M, Patnaik S, Taussig M. MNE responses to carbon pricing regulations: Theory and evidence[J]. Journal of International Business Studies, 2021, 52(5): 904-929. DOI:10.1057/s41267-021-00403-8
16 Ramadorai T, Zeni F. Climate regulation and emissions abatement: Theory and evidence from firms’ disclosures[J]. Management Science, 2024, 70(12): 8366-8385. DOI:10.1287/mnsc.2021.00482
17 Shi C Q, Mrshed M, Alam M M, et al. Can minimizing risk exposures help in inhibiting carbon footprints? The environmental repercussions of international trade and clean energy[J]. Journal of Environmental Management, 2023, 347: 119195. DOI:10.1016/j.jenvman.2023.119195
18 Sun Z, Zhao L, Mehrotra A, et al. Digital transformation and corporate green innovation: An affordance theory perspective[J]. Business Strategy and the Environment, 2025, 34(1): 433-449. DOI:10.1002/bse.3991
19 Tim Y, Hallikainen P, Pan S L, et al. Actualizing business analytics for organizational transformation: A case study of Rovio Entertainment[J]. European Journal of Operational Research, 2020, 281(3): 642-655. DOI:10.1016/j.ejor.2018.11.074
20 Van Tulder R, Rodrigues S B, Mirza H, et al. The UN’s Sustainable Development Goals: Can multinational enterprises lead the Decade of Action?[J]. Journal of International Business Policy, 2021, 4(1): 1-21. DOI:10.1057/s42214-020-00095-1
21 Wolf S A, Ghosh R. A practice-centered analysis of environmental accounting standards: Integrating agriculture into carbon governance[J]. Land Use Policy, 2020, 96: 103552. DOI:10.1016/j.landusepol.2018.08.003
22 Yan Y F, Li X Y, Wang R, et al. Decomposing the carbon footprints of multinational enterprises along global value chains[J]. Structural Change and Economic Dynamics, 2023, 66: 13-28. DOI:10.1016/j.strueco.2023.03.011
23 Zaheer S. The sustainability of MNE sustainability initiatives[J]. Journal of International Business Studies, 2025, 56(4): 491-500. DOI:10.1057/s41267-024-00760-0
24 Zhang Q Y, Wong C W Y, Klassen R. Carbon neutrality: Operations management research opportunities[J]. Journal of Operations Management, 2024, 70(3): 344-354. DOI:10.1002/joom.1303
引用本文
许晖, 王森强, 杨金东. 碳足迹管理下中国民营钢铁企业如何识别海外市场绿色机会？——基于绿色可供性视角的案例研究[J]. 外国经济与管理, 2026, 48(2): 45-64.
导出参考文献，格式为：
