摘要
企业的环境责任承担是否言胜于行?文章采用文本挖掘方法抓取企业社会责任报告高层致辞中代表环境基调的关键词并统计词频,从环境合法角度将基调分为反应型和前瞻型,研究了不同类型的高层基调与环境绩效之间的关系,进一步探究了媒体关注作为调节变量对高层基调转化为环境绩效过程的影响。结果显示:前瞻型基调的回归结果与过去的研究结果一致,表明这种基调仍被利用为追求合法性的声誉管理手段,而代表环境法律责任的反应型基调带来了环境绩效的提高,说明企业有关环境合法方面的基调确实得到了执行,守住了企业的环境责任底线。媒体作为各类利益相关者的信息中介,促进了前瞻型环境基调的执行,从而提高环境绩效。
Do words speak louder than actions for corporate environmental responsibility？ Using mining method, this paper catches key words in the executives＇ statements of corporate social responsibility reports and calculates word frequency as the tone at the top about environmental responsibility. The paper, by classifying the tone into two types from the environmental legal perspective： the reactive tone and the proaetive tone, studies the relationship between different types of tones and environmental performance. Furthermore, the paper explores the impact of media attention as a moderator on the transformation of the tone at the top management into environmental performance. The results show that the proaetive tone is used as a ladder of management to gain legality, which tallies with the prior results. However, the reactive tone that represents environmental legal responsibility, does bring about the improvement of environmental performance, which indicates that the tone of environmental legitimacy has been implemented and the bottom line of corporate environmental responsibility has been held. The media, as an information intermediary of various stakeholders, promotes the execution of the proaetive tone, and thus improves environmental performance.
作者
徐莉萍
陈力
张淑霞
刘宁
XU Li-ping;CHEN Li;ZHANG Shu-xia;LIU Ning(School of Business,Hunan University,Changsha 410079,China;School of Management,Huazhong University of Science and Technology,Wuhan 430074,China)
出处
《华东经济管理》
CSSCI
北大核心
2018年第12期114-123,共10页
East China Economic Management
基金
国家自然科学基金项目(71774050
71573075
71273084)
关键词
高层基调
环境绩效
媒体关注
tone at the top management
environmental performance
media attention
