行業(yè)協(xié)會(huì)與中小企業(yè)環(huán)境表現(xiàn):一個(gè)非正式環(huán)保規(guī)制效應(yīng)的視角
[Abstract]:This paper, based on the new institutional economics theory, studies the informal regulation means of the trade association and can play an important role in the promotion of the environmental performance of the small and medium-sized enterprises. The research shows that the support of the trade association to the environmental protection can promote the environmental performance of the small and medium-sized enterprises, especially the heavy-polluting industries, and the influence of the trade associations is positively adjusting the promotion of the environmental protection support to the environmental performance of the small and medium-sized enterprises; and in the case of the specific regulation means, The ex-ante support and post-recognition of the non-heavy pollution industry are effective regulation means, while the effectiveness of the regulation in the heavy pollution industry is mainly reflected in the prior support. The study found that, as an effective informal environmental regulation, the regulation effect of the trade association depends on the specific regulation means and the industry attribute.
【作者單位】: 廣東技術(shù)師范學(xué)院會(huì)計(jì)學(xué)院;中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;廣東大昌行企業(yè)管理咨詢有限公司;
【基金】:國(guó)家自然科學(xué)基金項(xiàng)目“社會(huì)責(zé)任投入權(quán)衡、信譽(yù)資本和公司價(jià)值創(chuàng)造”(編號(hào):71372166);國(guó)家自然科學(xué)基金項(xiàng)目“政治尋租與企業(yè)社會(huì)責(zé)任:理論、證據(jù)及治理”(編號(hào):71502174) 廣東省哲學(xué)社科項(xiàng)目“環(huán)境負(fù)面事件后的中小企業(yè)社會(huì)責(zé)任回應(yīng)策略研究”(編號(hào):GD14XGL31)
【分類號(hào)】:F276.3;X322
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