重污染企业社会责任、高管激励与绿色技术创新

doi:10.13776/j.cnki.resourcesindustries.20230309.004

摘要/Abstract

摘要：

重污染企业如何在履行社会责任的过程中提升自身绿色技术创新能力，是企业实现发展转型必须面临的现实难题。文章以2011—2020年我国沪深两市A股重污染企业作为研究对象，将企业社会责任、高管激励、绿色技术创新整合在同一研究框架，构建“主体—机制—结果”的重污染企业绿色技术创新逻辑体系，检验社会责任与绿色技术创新之间的相关性。研究结果表明：1）我国重污染企业普遍存在社会责任履行水平不高且不均衡的现象，然而，重污染企业履行社会责任对自身绿色技术创新有积极影响，且在非国有制企业中促进作用更为显著；2）显性激励在企业社会责任影响绿色技术创新的过程中发挥中介效应，即重污染企业在承担社会责任时，通过对高管进行薪酬或股权激励，能够正向影响绿色技术创新；3）高管受到隐性激励，使企业社会责任对绿色技术创新的促进效果增强。研究结果为我国重污染企业实现绿色技术创新的高质量绩效提供了参考借鉴，对优化重污染企业高管激励机制和提升企业社会责任对绿色技术创新的促进作用具有重要政策启示。

关键词: 重污染企业, 企业社会责任, 高管激励, 绿色技术创新

Abstract:

How heavy pollution industries improve their capabilities in green technical innovation during performing social responsibilities is a hard issue to be facing in industrial transformation. This paper, based on China’s 2011 to 2020 stock-A-listed heavy pollution companies, consolidates their social responsibilities, executive incentives and green technical innovation into one framework, establishes a logistic system of green technical innovation of heavy pollution industries of “owner-mechanism-results” to verify their correlation between social responsibilities and green technical innovation. China’s heavy pollution industries are generally poor and imbalanced in performing their social responsibilities, however, conducting social responsibilities plays a positive role on their green technical innovation, more in nonstate-owned industries. Dominant incentives plays a mediating effect during social responsibilities impact green technical innovation, heavy pollution industries undertake social responsibilities, which may positively impact their green technical innovation through executive incentives. Recessive incentives can improve green technical innovation. This paper provides reference for China’s heavy pollution industries to reach a high-quality performance in green technical innovation, and provides important policy inspiration for optimizing the executive incentives of heavy pollution industries and enhancing the relationsheep between enterprise’s social responsibilities and green technology innovation.

Key words: heavy pollution industries, enterprises’ social responsibilities, executive incentives, green technical innovation

中图分类号:

F270

高枝欣, 许纪校. 重污染企业社会责任、高管激励与绿色技术创新[J]. 资源与产业, 2023, 25(2): 88-100.

GAO Zhixin, XU Jixiao. SOCIAL RESPONSIBILITIES, EXECUTIVE INCENTIVES AND GREEN TECHNICAL INNOVATION OF HEAVY POLLUTION INDUSTRIES[J]. Resources & Industries, 2023, 25(2): 88-100.

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