摘要
利用2015~2020年我国上市公司数据,基于媒体关注视角,探究环境责任与企业绿色创新之间的关系及作用机制。研究发现,履行环境责任能够显著促进企业绿色创新,媒体关注对二者的关系起到正向调节作用。进一步研究表明,缓解融资约束和提高内部控制质量在企业履行环境责任与绿色创新间具有部分中介作用;在国有企业、高集中度市场以及非重污染企业的样本中,环境责任与媒体关注对企业绿色创新的促进作用更为明显。
Based on the data of listed companies in China from 2015to 2020,the relationship and mechanism between environmental responsibility and enterprise green innovation were examined empirically in this paper from the perspective of media attention.It is found that the fulfillment of environmental responsibility can significantly promote enterprise green innovation,and media attention has a positive moderating effect on the relationship between the two.Further research shows that alleviating financing constraints and improving the quality of internal control play apartial mediating role in the relationship between environmental responsibility and enterprise green innovation.Environmental responsibility and media attention can promote enterprise green innovation more effectively in the case of state-owned enterprises,highly concentrated markets,and non-heavy polluting enterprises.
作者
裴潇
袁帅
陈鑫怡
Pei Xiao;Yuan Shuai;Chen Xinyi(Economics and Management School,Yangtze University,Jingzhou 434023,Hubei)
出处
《长江大学学报(社会科学版)》
2023年第3期78-87,共10页
Journal of Yangtze University(Social Sciences Edition)
基金
国家社会科学基金项目“‘双碳’目标下政府环境治理与民营企业绿色发展协同机制与路径研究”(22BGL082)。
关键词
环境责任
媒体关注
企业绿色创新
environmental responsibility
media attention
enterprise green innovation