生命周期视角下企业环保投入对可持续发展绩效的影响研究

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作者	董倩
姓名汉语拼音	Dong Qian
学号	2021000008082
培养单位	兰州财经大学
电话	17726909631
电子邮件	2061699164@qq.com
入学年份	2021-9
学位类别	学术硕士
培养级别	硕士研究生
学科门类	管理学
一级学科名称	工商管理
学科方向	会计学
学科代码	120201
第一导师姓名	周一虹
第一导师姓名汉语拼音	Zhou Yi Hong
第一导师单位	兰州财经大学
第一导师职称	教授
题名	生命周期视角下企业环保投入对可持续发展绩效的影响研究
英文题名	Research on the Impact of Corporate Environmental Protection Investment on Sustainable Development Performance from a Life Cycle Perspective
关键词	环保投入可持续发展绩效企业生命周期绿色技术创新资源配置效率
外文关键词	Environmental input ; Sustainable development performance ; Enterprise Life Cycle ; Green technology innovation ; Resource allocation efficiency
摘要	在“双碳”战略目标下，国家着眼于经济发展的质量和效益，党的二十大报告也将绿色转型视为推动可持续发展的必然选择和根本要求。企业作为经济发展方式的微观践行者，80%的环境污染来自企业的生产经营活动，同时其环保行为在支持自身持续发展、国家低碳目标方面发挥着关键作用。因此，企业不仅是造成环境污染的主要“肇事者”，也是统筹生态保护和经济发展的“中坚力量”。在此背景下，如何平衡生态保护与经济增长的双重目标，探寻解决污染问题的微观应对方案，帮助企业在新发展形势下抓住市场机遇，有效增强可持续发展能力，成为理论界与实践界广泛关注的焦点问题。对此，文章在梳理国内外相关研究成果的基础上，依据环境资源价值理论、资源基础理论、组织合法性理论，以 2015-2021 年沪深 A 股上市公司为研究样本，深入探讨环保投入对可持续发展绩效的影响,以及该影响效果在不同生命周期阶段的差异性,并进一步挖掘环保投入与可持续发展绩效之间的传导机制。研究发现：（1）其他条件不变的情况下，环保投入有助于增强企业可持续发展绩效；（2）在不同生命周期阶段中，与成长期企业相比，环保投入对成熟期企业可持续发展绩效的提升作用更为显著，衰退期企业的环保投入与可持续发展绩效之间不存在显著相关性；（3）绿色技术创新与资源配置效率在环保投入促进企业可持续发展绩效的过程中发挥部分中介作用；（4）考虑企业生命周期后，不同生命周期阶段企业的环保投入通过异质性的绿色技术创新模式作用于企业的可持续发展绩效，成熟期企业资源配置效率的中介效应较成长期企业更明显。综上所述，文章基于生命周期视角构建了企业环保投入影响可持续发展绩效的研究模型。理论层面，文章对环保投入与可持续发展绩效的关系提供了理论补充，证实了增加环保投入是微观层面解决环境问题的有效方案，也是企业增强可持续竞争能力的重要手段；同时考虑了不同生命周期阶段的差异，细化了传导机制的差异化影响，打开了环保投入与可持续发展绩效之间的黑箱。实践层面，既能有效帮助企业在不同生命周期阶段更好地权衡利弊，充分发挥环保行为的价值创造效应，又为政府针对不同生命周期阶段的企业制定恰当的环境规制与经济激励提供实证参考。
英文摘要	Under the goal of the "dual-carbon" strategy, the State is focusing on the quality and effectiveness of economic development, and the report of the twentieth Party Congress regards green transformation as an inevitable choice and a fundamental requirement for the promotion of sustainable development. As the micro practitioners of economic development, 80% of environmental pollution comes from the production and operation activities of enterprises, while their environmental behaviour plays a key role in supporting their own sustainable development and national low-carbon goals. Therefore, enterprises are not only the main "perpetrators" of environmental pollution, but also the "backbone" of integrating ecological protection and economic development. In this context, how to balance the dual objectives of ecological protection and economic growth, and how to explore microsolutions to the pollution problem to help enterprises seize market opportunities under the new development situation and effectively enhance the ability of sustainable development have become the focus of extensive attention in the theoretical and practical circles. In this regard, on the basis of relevant research results at home and abroad, based on the theory of environmental resource value, resource-based theory and organisational legitimacy theory, the article takes A-share listed companies in Shanghai and Shenzhen as the research samples from 2015 to 2021, to explore the impact of environmental protection investment on sustainable development performance, as well as the difference of the impact effect in different life cycle stages, and to further explore the transmission mechanism between environmental protection investment and sustainable development performance. The study also explores the transmission mechanism between environmental investment and sustainable development performance. The study finds that: (1) environmental investment helps to enhance the sustainable development performance of enterprises; (2) in different life cycle stages, compared with the growth stage enterprises, environmental investment has a more significant effect on the sustainable development performance of mature enterprises, and there is no significant correlation between the environmental investment and the sustainable development performance of enterprises in the decline stage; (3) the green technological innovation and the efficiency of resource allocation have a significant role in the process of promoting the sustainable development performance of enterprises through the investment in the green technology. sustainable development performance of enterprises; (4) after considering the life cycle of enterprises, the environmental protection input of enterprises in different life cycle stages acts on the sustainable development performance of enterprises through the heterogeneous green technology innovation mode, and the mediating effect of resource allocation efficiency of enterprises in the maturity period is more obvious than that of enterprises in the growth period. In summary, the article constructs a theoretical model based on the life cycle perspective that corporate environmental investment affects sustainable development performance.At the theoretical level, the article provides theoretical supplementation to the relationship between environmental protection inputs and sustainable development performance , confirming that increasing environmental protection inputs is an effective solution to environmental problems at the micro level, and an important means for enterprises to enhance sustainable competitiveness; at the same time, it takes into account the differences in different development stages, refines the differentiated impacts of the conduction mechanism, and opens the At the same time, it takes into account the differences in different development stages, refines the different impacts of the transmission mechanism, and opens the black box between environmental investment and sustainable development performance. In practice, it can help enterprises weigh the pros and consof environmental protection in different life cycle stages and give full play to the value creation effect of environmental protection behaviours, as well as provide empirical references for the government to formulate appropriate environmental regulations and economic incentives for enterprises in different life cycle stages.
学位类型	硕士
答辩日期	2024-05-26
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	74
参考文献总数	84
馆藏号	0005992
保密级别	公开
中图分类号	F23/1007
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/37058
专题	会计学院
推荐引用方式 GB/T 7714	董倩. 生命周期视角下企业环保投入对可持续发展绩效的影响研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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