政府环境规制对企业环境战略影响研究

摘要/Abstract

摘要： 环境治理任务艰巨，短期内难以促进企业实现经济效益的提升。理性的企业缺乏实施积极的环境战略的动力，因而政府进行环境规制对企业环境战略有着重大意义。本文基于制度理论与高阶理论，探讨了命令控制型、市场激励型和公众参与型三类环境规制对企业环境战略的影响，并进一步探究了高管认知在二者间的中介作用。研究结果表明，命令控制型和公众参与型环境规制对企业环境战略产生显著正向影响，市场激励型环境规制对企业环境战略产生显著负向影响。进一步，高管认知在三种类型环境规制对企业环境战略的影响中具有显著的中介作用。研究结论促进了制度理论和高阶理论的融合，丰富了异质性环境规制领域的研究成果，同时，为政府部门的环境政策制定、企业环境战略的实施提供了理论支撑。

关键词: 政府环境规制, 企业环境战略, 高管认知

Abstract: As an arduous and time-consuming task, environmental governance can hardly bring about a better economic return in the short term, so rational enterprises are not motivated to implement environmental strategies on their own. Given this fact, external pressure from the government’s environmental regulation becomes indispensable for urging enterprises to implement environmental strategies. Based on institutional theory and upper echelons theory, this paper explores the impact of three types of environmental regulation, namely command and control, market incentive and public participation, on corporate environmental strategy, and further explores the mediating role of top managers’ cognition between the two. The findings confirm that command-and-control and public-involved environmental regulation have a positive impact on corporate environmental strategy, market-incentive environmental regulation significantly inhibits corporate environmental strategy, and top managers’ cognition plays a mediating role in the impact of the 3 types of environmental regulation. These findings promote the integration of institutional theory and upper echelons theory, enrich the research results of heterogeneous environmental regulation, and also provide theoretical support for the government to formulate environmental policies and for enterprises to implement environmental strategies.

Key words: government environmental regulation, corporate environmental strategy, top managers’ cognition

齐丽云, 钱琼, 金菁. 政府环境规制对企业环境战略影响研究[J]. 管理评论, 2025, 37(9): 248-261.

Qi Liyun, Qian Qiong, Jin Jing. Research on the Impact of Government Environmental Regulation on Corporate Environmental Strategy[J]. Management Review, 2025, 37(9): 248-261.

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