环境税、绿色创新与企业绩效

文章以A股上市制造业企业2011—2020年数据为研究对象,实证检验了环境税对企业绩效的影响,并引入绿色创新作为中介变量来分析。结果发现,环境税对中介变量绿色创新和因变量企业绩效都有正向影响作用,且绿色创新发挥中介作用具有一定的滞后效应。中介效应的检验表明,环境税对企业绩效的影响中少部分是由绿色创新的传导作用实现的。最后根据实证结论提出对政府和企业双重主体在环境税方面的建议。     

绿色创新战略与企业绩效的关系:以员工参与为中介变量

选取中国制造业企业数据为研究对象,围绕绿色创新战略对企业社会绩效和经济绩效的影响,以员工参与为约束指标,实证检验绿色创新战略与企业绩效的关系.结果表明:开展绿色创新战略不仅能提高企业社会绩效,同时还能提升企业经济绩效;员工参与在绿色创新战略与企业绩效之间具有中介作用.     

绿色创新战略与企业绩效的关系:以员工参与为中介变量

选取中国制造业企业数据为研究对象,围绕绿色创新战略对企业社会绩效和经济绩效的影响,以员工参与为约束指标,实证检验绿色创新战略与企业绩效的关系。结果表明:开展绿色创新战略不仅能提高企业社会绩效,同时还能提升企业经济绩效;员工参与在绿色创新战略与企业绩效之间具有中介作用。     

数字化转型对企业环境创新的影响研究——绿色动态能力的链式中介效应

在资源基础观和动态能力观的框架下,本研究旨在探讨企业数字化转型水平对企业突破式创新的影响,并研究绿色动态能力（绿色资源获取能力和绿色资源整合能力）在其中的链式中介作用。研究结果表明：（1）数字化转型水平的高低对企业环境创新有着正向驱动作用;（2）企业数字化转型水平对企业绿色资源整合能力影响呈U型;（3）绿色动态能力则在数字化水平与企业环境创新两者因果之间起着正向链式中介效应。研究揭示了数字化转型对企业环境创新的作用机理,并对绿色动态能力中介作用进行充分研究,为企业数字化转型和绿色创新效果起到参考作用。     

吸收能力与新产品开发绩效关系研究

基于企业间学习性联盟知识管理的视角,本研究探讨企业吸收能力与新产品开发绩效之间的关系。通过对珠三角地区157家高科技企业样本的实证研究发现,吸收能力是影响新产品开发绩效的重要因素,知识整合和知识创新在吸收能力与新产品开发绩效的关系中起到了链式中介的作用,而知识整合对新产品开发绩效的直接影响作用不显著。     

绿色技术创新与企业绩效的关系分析——供应链管理的中介效应

以供应链管理为中介变量,基于实证分析,研究其对绿色技术创新与企业绩效关系二者关系的影响效果。结果显示,企业绿色技术创新对企业绩效具有正向的推动作用,供应链管理对企业绿色技术创新和企业绩效的影响具有部分中介作用。     

绿色信贷对企业环境绩效和经济绩效的影响分析

近年来,绿色信贷已成为银行机构金融支持企业绿色发展的主要政策。然而,绿色信贷如何有效促进企业提质增效,目前还研究尚浅。本文以生态创新为中介,分析了绿色信贷对企业环境绩效和经济绩效的双重影响,发现生态创新在绿色信贷与环境绩效、经济绩效的间接关系中分别表现出完全和部分的中介效应。这种中介路径可以避免企业过度绿色投资,减轻企业的金融负担,促进高污染、高能耗企业的绿色转型,从而有利于绿色信贷的可持续发展。     

社会责任信息披露、绿色创新与企业绩效

以中国沪深交易所A股主板上市公司数据为样本，分析CSR信息披露与企业绩效之间的影响关系，以及绿色创新在CSR信息披露与企业绩效之间影响关系的传导机制。实证结果表明：企业进行CSR信息披露有助于提升企业绩效，绿色创新在CSR信息披露对企业绩效的正向效应中起中介作用。     

新服务企业绿色创业导向、绿色动态能力与企业成长的关系

绿色创业导向转化为组织绩效的路径一直是国内外学术界关注的焦点。本研究提出绿色动态能力构念,并将绿色动态能力作为中介变量,环境不确定性作为调节变量,构建了新服务企业绿色创业导向对企业成长影响的概念模型,以国内215家企业为样本对其进行实证检验。研究发现,绿色动态能力在新服务企业绿色创业导向与企业成长之间发挥着部分中介作用,环境不确定性发挥着正向调节作用,同时,环境不确定性还在绿色创业导向与绿色动态能力之间发挥着正向调节作用。     

技术多元化与企业绩效:基于知识吸收能力的中介效应研究

技术多元化影响知识吸收能力与绩效,但是对技术多元化影响企业绩效的机制进行深入研究的文献并不多见,也较缺乏基于中国高技术企业的实证分析。基于动态能力理论,从技术多元化的广度与深度视角探讨其对企业绩效的中介效应问题。研究结果表明,技术多元化对企业绩效有正向影响作用,吸收能力在企业技术多元化影响企业绩效的过程中存在部分中介效应。     

The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct – green intellectual capital – to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital – green human capital, green structural capital, and green relational capital – had positive effects on competitive advantages of firms. Moreover, this study found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. Dr. Chen is an assistant professor in the Department of Business Administration in National Yunlin University of Science & Technology in Taiwan. His research focused on management of technology, innovation management, corporate environmental management, and patent analysis.     

The Influence of Green Innovation Performance on Corporate Advantage in Taiwan

The purpose of this study was to explore whether the performance of the green innovation brought positive effect to the competitive advantage. This study found that the performances of the green product innovation and green process innovation were positively correlated to the corporate competitive advantage. Therefore, the result meant that the investment in the green product innovation and green process innovation was helpful to the businesses. This study argued that the businesses should cognize the correct value and positioning of the green innovation.Dr. Chen is the assistant professor in the Department of Business Administration in National Yunlin University of Science & Technology in Taiwan. His research focused on management of technology, innovation management, corporate environmental management and intellectual capital. Dr. Lai is the professor in the Department of Business Administration in National Chengchi University in Taiwan. His research focused on management of technology, new product development and operation management. Dr. Lai is also the legislator in Taiwan. Dr. Wen is the professor in the Graduate Institute of Technology and Innovation Management in National Chengchi University in Taiwan. His research focused on corporate environmental management, marketing management of technology and entrepreneurship management. Dr. Wen is also the head of the EMBA (Executive MBA) program in the College of Commerce in National Chengchi University in Taiwan.     

The Effect of Environmental Corporate Social Responsibility on Environmental Performance and Business Competitiveness: The Mediation of Green Information Technology Capital

With the emergence of environmental sustainability and green business management, increasing demands have been made on businesses in the areas of environmental corporate social responsibility (ECSR). Furthermore, the influence of ECSR on green capital investment, environmental performance, and business competitiveness has also been the subject of attention from enterprises. However, in previous studies, the mediating role of green information technology (IT) capital in the relationship between ECSR, environmental performance, and business competitiveness, has not been investigated by researchers. In order to bridge this gap in the ECSR literature, this study aims to examine the influence of ECSR on green IT capital, and the consequent effect of green IT capital on environmental performance and business competitiveness. Data were collected from 358 companies from the top 1000 manufacturers in Taiwan. The results confirmed that ECSR has significant positive effects on green IT human capital, green IT structural capital, and green IT relational capital. Green IT structural capital and green IT relational capital have positive effects on environmental performance and business competitiveness, and environmental performance has a positive effect on business competitiveness. In addition, green IT structural capital and green IT relational capital have partial mediating effects on ECSR, environmental performance, and business competitiveness. The implications and suggestions for future research are discussed.     

Designing Green Entrepreneurship Model in Sustainable Development Consistent with the Performance of Tehran Industrial Towns

The purpose of this paper design a green entrepreneurship model in sustainable development path consistent with the performance of industrial towns in Tehran (center of IRAN). The population was the active small/medium enterprises (SMEs) with full capacity in industrial towns of Tehran, which were about 3000 active units, accounting for 20% of the companies in Tehran industrial towns. Sample size was obtained as 514, which was used in calculations. The results showed that green entrepreneurship mediates the effect of green innovation, organizational culture, competitive advantage, and social-environmental responsibility of company on the financial performance of company. There was no mediating role concerning the effect of state laws and regulations on company’s financial performance. Additionally, market turbulence moderates effect of green entrepreneurship on organization financial performance, but financial shocks do not modulate the effect of green entrepreneurship on organization finance.     

绿色供应链管理理念初探

在新的环境时代,工业生产和环境保护能够共同协调发展。现今的公众已不仅要求企业对产生的废物进行处理,更要求企业减少产生污染环境的废物,而且要求企业进行绿色管理,生产绿色产品。面对这种挑战,第一步要做的就是重新定义供应链管理,把环境问题融入整个供应链过程。     

Local green finance policies and corporate ESG performance

Based on China's government-business relations theory, we use difference-in-differences and causal forest to find that local green finance policies can significantly enhance corporate ESG performance especially for nonstate-owned companies, companies with high levels of executive social capital, non-heavily polluting companies, and companies in developed regions. We also find that the corporate financing constraint mitigation effect and the regional environmental regulation effect of local green finance policies are important mechanisms for promoting corporate ESG performance. Additionally, local green finance policies can strengthen the positive role of corporate ESG performance in enhancing corporate value, which is conducive to corporate sustainability.     

绿色创业企业先动式顾客导向对突破式绿色产品创新的作用研究

为了探索先动式顾客导向对突破式产品创新的真实影响,本研究以绿色创业企业为研究对象,将突破式绿色产品创新划分为以技术为基础的突破式绿色产品创新和以市场为基础的突破式绿色产品创新,将突破式绿色产品创新兼容性与重要性作为中介变量构建了先动式顾客导向和两种类型突破式绿色产品创新之间关系的概念模型,并以国内193家企业为样本进行了实证研究。研究发现：先动式顾客导向在促进突破式产品创新的过程中存在着局限性,即先动式顾客导向对以技术为基础的突破式绿色产品创新有正向的显著影响,但对以市场为基础的突破式绿色产品创新的正向影响不显著,突破式绿色产品创新兼容性与重要性在先动式顾客导向和以技术为基础的突破式绿色产品创新之间发挥着部分中介作用。     

Exploitative and exploratory innovations in emerging economies: The role of realized absorptive capacity and learning intent

This paper investigates the mediating effect of learning intent in transforming local suppliers’ potential absorptive capacity into realized absorptive capacity and its impact on exploitative and exploratory innovation. Using survey data from 155 auto parts manufacturers in Pakistan, we find that local firms’ realized absorptive capacity enables them to develop both exploitative and exploratory innovations. The findings further suggest that local suppliers’ learning intent mediates the relationship between potential and realized absorptive capacity which in turn lead to both types of innovation. In the context of the emerging economy of Pakistan, local suppliers’ absorptive capacity is found to be critically important in spurring exploitative and exploratory innovation, but learning intent enables realized absorptive capacity and thus in conjunction with realized absorptive capacity supports innovation. Consequently, there would be a strong case for policy intervention to assist emerging economy firms in building their absorptive capacity and strengthening their learning intent as a route for promoting innovation and improving their value added position in the global value chains of multinational enterprises.     

绿色壁垒对我国出口贸易的影响及对策

本文认为,绿色壁垒给中国出口贸易造成严重影响,农副产品出口严重受阻,工业产品出口命运多舛,中药等传统药物及技术遭受文化、观念冲突;要成功突破这一“绿色瓶颈”的制约,达到贸易与环保的双赢,一要提高认识,转变观念,积极应对;二要实施环保战略,建立和完善我国的环境经济核算体系和政策体系,实现经济发展、出口贸易与环境保护的共赢;三要主动适应,树立清洁生产观念,积极推行绿色管理,实施绿色营销策略;四要积极进行国际检测认定,全面推行ISO14000环境管理新体系;五要加强国内环保标准和认证机构的建设,提高认证工作的权威性;六要大力推进技术创新,积极发展“环境友善产品”,提高我国产品在国际市场上的吸引力和竞争力。     

高管长期导向对企业绿色创新的影响研究：环境动态性的调节作用与战略学习能力的中介效应

基于战略学习能力和环境动态性视角,探讨了高管长期导向影响企业绿色创新的作用机制和边界条件。通过对中国336家企业第一手数据的分析发现：高管长期导向对企业绿色创新有显著促进作用;战略学习能力在高管长期导向与绿色创新之间起部分中介作用;环境动态性会正向调节高管长期导向与战略学习能力之间的关系。在环境动态性高的情境下,高管长期导向与战略学习能力之间的正向关系更强;在环境动态性低的情境下,高管长期导向与战略学习能力之间的正向关系更弱。环境动态性调节了战略学习能力在高管长期导向与企业绿色创新之间的中介作用,体现为有调节的中介作用。