组织合法性对企业碳信息披露影响机制研究——来自CDP中国100的证据被引量：16

Study on the Influencing Mechanism of Organization Legitimacy on Corporate Carbon Disclosure——Evidence from CDP China 100

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摘要本文首创性地探讨组织合法性对企业碳信息披露的影响,并考察绿色创新的中介作用及政府监管的调节作用.基于CDP调查项目在中国的调查数据,以2008—2012年中国上市公司前一百强为样本,采用逻辑回归和多元回归分析方法研究企业碳信息披露的影响因素.研究发现,组织合法性与企业碳信息披露行为显著负相关,绿色过程创新在两者之间存在中介效应,政府监管的调节效应不显著.本文建议,提高中国企业的碳披露水平,加强对组织合法性的管理,提升企业绿色过程创新能力. It developed an original framework to explore the influence of organization legitimacy on corporate carbon disclosure, and discussed the mediation role of green innovation and the moderating effect of government regulation. Based on the the survey data of CDP, taking the top 100 listing corporation of China as sample, it analyzed the influen- cing factors of corporate carbon disclosure by logistic regression analysis and multiple regression analysis. The results show that there is a significant negative correlation between organization legitimacy and corporate carbon disclosure. It finds that green process innovation plays an intermediary role between organization legitimacy and corporate carbon dis- closure, while the moderating effect of government regulation is not significant. Hence, it is necessary to strengthen the management of organization legitimacy and improve the abiltity of enterprise green innovation in order to promote the level of Chinese corporate carbon disclosure.

作者李大元黄敏周志方

机构地区中南大学商学院两型社会与生态文明协同创新中心

出处《研究与发展管理》 CSSCI 北大核心 2016年第5期44-54,共11页 R&D Management

基金国家自然科学基金资助项目"不确定条件下基于动态能力的企业主动环境战略研究"(71202055) "基于工业生产领域的企业循环经济价值流分析方法及应用"(71303263) 湖南省社会科学基金资助项目"‘两型社会’视域下企业资源价值流转会计研究--基于循环经济视角"(13YBA353)

关键词组织合法性绿色产品创新绿色过程创新政府监管企业碳信息披露 organization legitimacy green product innovation green process innovation government regulation corpo- rate carbon disclosure

分类号 F205 [经济管理—国民经济]

作者简介李大元（1981-），男，博士，副教授，硕士生导师，研究方向为生态经济、战略管理研究．通讯作者：周志方（1982-），男，博士，博士后，副教授，硕士生导师，研究方向为碳会计、环境会计研究．

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