环境声誉与道德行为如何影响环境监管执法与环境绩效之间的关系

How environmental reputation and ethical behavior impact the relationship between environmental regulatory enforcement and environmental performance

BUSINESS STRATEGY AND THE ENVIRONMENT · 2022
被引 33
人大 A-ABS 3

中文导读

研究了环境监管执法与中小企业环境绩效之间的倒U型关系,发现高环境声誉和高组织道德行为能使这种关系转为正向,对政策制定者和企业管理者有参考价值。

Abstract

Abstract The paper investigates the nature of the relationship between environmental regulation enforcement (ERE) and environmental performance of small and medium‐sized enterprises (SMEs). Drawing upon the institutional theory and a sample of 229 SMEs, the results indicate an inverted U‐shaped relationship between ERE and environmental performance. In addition, we theorized and found that environmental reputation moderates the U‐shaped relationship between ERE and environmental performance, such that the relationship is positive when environmental reputation is high. Moreover, the results show that organizational ethical behavior (OEB) conditions the U‐shaped relationship, such that the relationship is positive when OEB is high. In the absence of moderators, returns to environmental performance from increasing environmental regulation were observed to reach harmful levels. The theoretical and practical implications of the findings are discussed.

环境经济学企业社会责任中小企业管理制度理论