文献类型：期刊文献

中文题名：前瞻性环保、技术创新与企业绩效

英文题名：Forward-looking Environmental Protection,Technological Innovation and Enterprise Performance

作者：周虹[1]

机构：[1]广东海洋大学管理学院,广东湛江524000

年份：2020

卷号：42

期号：4

起止页码：12

中文期刊名：当代经济管理

外文期刊名：Contemporary Economic Management

收录：国家哲学社会科学学术期刊数据库、CSSCI_E2019_2020、北大核心2017、北大核心、CSSCI

基金：湛江市非资助科技攻关计划项目《广东省上市公司环保战略选择及其经济后果研究——基于资源再配置视角》(2019B01019);广东海洋大学科研启动经费资助项目《战略性企业社会责任的影响因素研究》。

语种：中文

中文关键词：前瞻性环保;技术创新;企业绩效

外文关键词：forward-looking environmental protection;technological innovation;enterprise performance

中文摘要：现有文献对于企业进行环境治理是否能提升企业绩效存在不同观点。文章在区别企业前瞻性环保和反应性环保的基础上,实证检验了企业前瞻性环保行为对企业绩效的影响及技术创新的中介作用。基于2011-2017年A股制造业上市公司的实证研究发现:企业进行前瞻性环保能够通过技术创新提升企业绩效,进一步研究发现这一影响效应主要存在于大型企业。研究结论深化了企业环境治理与绩效间关系的理论和实证研究,并有助于推动企业实施前瞻性环保战略,获得社会利益和经济利益的双赢。

外文摘要：There are different opinions on whether environmental governance can improve the performance of enterprises in the existing literature. On the basis of distinguishing between forward-looking environmental protection and reactive environmental protection of enterprises,this paper empirically tests the impact of enterprises’ forward-looking environmental protection behaviors on Enterprise performance and the mediating role of technological innovation by taking listed A-share manufacturing companies from 2011 to 2017 as research samples. The results show that forward-looking environmental protection activities of enterprises can promote technological innovation and improve enterprise performance.Further study find that this impact mainly exists in large enterprises. This research broadens the research vision of corporate environmental accounting field,and has important practical significance for promoting enterprises to implement forward-looking environmental protection strategy and obtain win-win social and economic benefits.