摘要
面对资源与环境的双重约束,有效整合内部治理和外部规制,直接关系到企业绿色技术创新的积极性。基于制度规制理论与技术创新理论,以2009—2014年45家重污染行业沪深两市A股上市公司为样本,实证检验了公司董事会治理在环境规制对企业绿色技术创新影响中的作用机制。研究发现:环境规制本身对企业绿色技术创新呈正向影响,董事会治理对企业绿色技术创新呈正向显著影响,且董事会治理在环境规制对企业绿色技术创新影响中呈显著正向调节作用。研究结论表明:面对我国环境承载能力已达到或接近上限的客观现实,并举外部环境政策落实和提高董事会治理水平,对促进企业绿色技术创新,实现提质增效和减污排污具有重要意义。
Faced with the double constraints of resources and environment, the effective integration of internal governance and external regulation, is directly related to the enthusiasm of enterprise green technology innovation. Based on the theory of institutional regulation and technological innovation, with the 45 listed companies of the heavy polluting industry in A - share market of Shanghai and Shenz- hen from 2009 -2014 as samples, this paper examines the mechanism of the board governance in the impact of environmental regula- tion on enterprise green technology innovation. The study shows that the environmental regulation itself has no significant effect on en- terprise green technology innovation. The board governance has a significant positive impact on enterprise green technology innovation, and the board governance has a significant positive effect on the environmental regulation impact of enterprise green technology innova- tion. The conclusion of the research shows that the implementation of the external environmental policy and the improvement of the board governance level is of great significance to promote the green technology innovation, to improve the efficiency and to reduce the pollution, in the face of the objective reality that the environmental carrying capacity of our country has reached or approached the up- per limit.
出处
《科学学研究》
CSSCI
CSCD
北大核心
2018年第2期361-369,共9页
Studies in Science of Science
基金
国家自然科学基金资助项目(71563033)
教育部“创新团队发展计划”项目(IRT_16R41)
关键词
董事会治理
公司治理
环境规制
绿色技术创新
board governance
corporate governance
environmental regulation
green technology innovation