污染物排放考核能驱动企业环境治理投入的量质齐升吗?——来自节能环保类央企环保投资与绿色创新的证据
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国家社会科学基金项目(24BGL088);江苏省研究生科研与实践创新计划项目(KYCX23_2281)


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    摘要:

    以环保投资衡量环境治理投入的“量”,以绿色创新衡量环境治理投入的“质”,采用双重差分法实证检验了污染物排放考核对节能环保类央企环境治理投入的影响,研究发现,污染物排放考核显著驱动节能环保类央企环境治理投入的量质齐升。机制检验表明,污染物排放考核通过提升高管的环保认知驱动环境治理投入的量质齐升。异质性检验表明,当企业所面对的环境规制较强或企业规模较大时,污染物排放考核对节能环保类央企环境治理投入的驱动作用更显著。治理后果检验表明,污染物排放考核通对环境治理投入的驱动最终改善了这些企业的环境治理表现。研究结论表明,应当将企业环境治理责任的落实与高管的个人利益关联起来,充分激发企业环境治理的内部动力,从而提升企业环境治理效果。

    Abstract:

    Measuring the quantity of environmental governance investment with environmental protection investment and the quality of environmental governance investment with green innovation, this paper conducts empirical tests on the impact of pollutant emission assessment on the environmental governance investment of central state-owned enterprises in energy-saving and environmental-protection. The pollutant emissions assessment significantly promotes the increase both in the quantity and quality of environmental governance investment. The mechanism test shows that pollutant emission assessment drives the quantity and quality of environmental governance investment by improving the environmental protection awareness of executives. Heterogeneity test shows that when the environmental regulation is strong or the enterprise scale is large, the pollutant emission assessment of energy-saving and environmental-protection central state-owned enterprises has a more significant driving effect on environmental governance investment. The results show that pollutant emission assessment, driven by investment in environmental governance, ultimately improves the environmental governance performance of these enterprises. The implication is that it is necessary to link the implementation of corporate environmental governance responsibilities with the personal interests of executives, fully stimulate the internal driving force of corporate environmental governance, so as to improve the effectiveness of corporate environmental governance.

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张兴亮,赵浩秀.污染物排放考核能驱动企业环境治理投入的量质齐升吗?——来自节能环保类央企环保投资与绿色创新的证据[J].南京审计大学学报test,2025,22(3):59-70

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  • 在线发布日期: 2025-06-03
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