异质性企业环境责任与碳绩效的关系研究：媒体关注和环境规制的联合调节效应

Research on the Relationship Between Heterogeneous Corporate Environmental Responsibility and Carbon Performance: the Joint Moderating Effects of Media Attention and Environmental Regulations

中文关键词:  前瞻型企业环境责任  反应型企业环境责任  媒体关注  环境规制  碳绩效

英文关键词:proactive corporate environmental responsibility  reactive corporate environmental responsibility  media attention  environmental regulation  carbon performance

中文摘要:

      “双碳”愿景下微观企业层面的环境责任受到更多关注。本文运用Python获取2014—2019年中国A股上市工业企业数据，分析了异质性企业环境责任对碳绩效的影响，探讨了媒体关注和环境规制在其中的联合调节效应。研究表明：履行前瞻型环境责任和反应型环境责任均对企业碳绩效有显著的增进作用；媒体关注可以正向调节前瞻型企业环境责任和碳绩效的关系，但在反应型企业环境责任与碳绩效间的调节作用不显著。进一步研究发现：环境规制与媒体关注在反应型企业环境责任和碳绩效间产生正向联合调节作用，而在前瞻型环境责任与碳绩效间的联合调节作用不显著。研究结果支持了政府和媒体对企业环境责任的正式和非正式治理效果，进而提高了企业碳绩效的作用逻辑，拓展了对企业碳绩效影响因素以及异质性企业环境责任的理论研究，将环境治理他治和自治相结合，为多元环境治理主体协同联动推进“双碳”目标顺利实现提供新思路和参考证据。

英文摘要:

      More attention has been paid to the environmental responsibility of micro-enterprises under the dual-carbon vision. By using Python to obtain the data of China’s A-share of industrial enterprises from 2014 to 2019, this paper analyzes the impact of heterogeneous corporate environmental responsibility (CER) on carbon performance and discusses the joint moderating effects of media attention and environmental regulations. The research shows that both proactive CER(PCER) and reactive CER(RCER) significantly improve corporate carbon performance. Furthermore, media attention enhances the positive impact of PCER on carbon performance, but has no significant moderating effect between RCER and carbon performance. Further research shows that environmental regulations and media attention have a positive joint moderating effect between RCER and carbon performance, while the effects between PCER and carbon performance is not significant. The results support the formal and informal governance effects of government and media on enterprise environmental responsibility to improve carbon performance, expanding the theoretical research of enterprise carbon performance influence factors and heterogeneous CER, and combining environmental external governance with autonomy. It provides new ideas and reference evidence for multi-environmental governance subjects to promote the successful realization of the “double carbon” goal.