摘要
为分析企业“漂绿”行为的影响因素,以2022年48家医药制造企业为研究对象,以MOA理论为理论基础,采用fsQCA方法探讨动机、机会和能力三方面要素组合对企业“漂绿”行为的影响。研究发现:单个因素都不是构成医药制造企业高“漂绿”行为的必要条件;驱动医药制造企业“漂绿”行为的路径有3条,分别命名为“外部压力下一股独大型”“同构压力与环境规制共驱型”“外部压力与内部制衡共驱型”;盈利能力和同构压力存在替代效应,两者都可在股权制衡力度弱以及媒体监督强的组合中,致使企业产生“漂绿”行为。研究结论有助于从组态视角丰富企业“漂绿”行为驱动因素的相关研究,为治理企业“漂绿”行为提供战略性参考。
In order to explore the influencing factors of corporate greenwashing,this paper takes 48 pharmaceutical manufacturing enterprises in 2022 as the research object,takes MOA theory as the theoretical basis,and uses the method of fsQCA to explore the impact of the combination of three factors:motivation,opportunity and ability on corporate greenwashing.The results show that a single factor is not a necessary condition for the high“greenwashing”behavior of pharmaceutical manufacturing enterprises;There are three paths to drive the“greenwashing”behavior of pharmaceutical manufacturing enterprises,which are named as“one dominant force under external pressure”,“isomorphic pressure and environmental regulation co-drive”,and“external pressure and internal checks and balances”.There is a substitution effect for profitability and isomorphic pressure.Both can lead to“greenwashing”behavior in a combination of weak equity checks and balances and strong media supervision.The conclusions of this study are helpful to enrich the relevant research on the driving factors of corporate greenwashing behavior from the perspective of configuration,and provide strategic reference suggestions for the governance of corporate greenwashing.
作者
刘丹
孟令辉
李东升
Liu Dan;Meng Linghui;Li Dongsheng(School of Business Administration,Shandong Technology and Business University,Yantai 264005,China;School of Accounting,Shandong Technology and Business University,Yantai 264005,China;School of Economics and Management,Yantai University,Yantai 264005,China)
出处
《科技创业月刊》
2024年第11期151-157,共7页
Journal of Entrepreneurship in Science & Technology
基金
山东省社会科学规划研究项目““双碳”目标下山东混改国企绿色治理实现路径研究”(22CGLJ26)
山东省社会科学规划研究项目“山东链主企业数字化减碳协同治理效应与实现机制研究”(23BCXJ05)。
关键词
医药制造企业
ESG理念
定性比较分析(QCA)
MOA理论模型
Pharmaceutical Manufacturing Enterprises
ESG Concept
Qualitative Comparative Analysis(QCA)
MOA Theoretical Model
