管理层能力与企业环境责任关系研究--基于模仿压力和强制压力调节作用视角

摘要

Based on the upper echelon theory and the reputation theory,using samples of Chinese manufacturing listed compa⁃nies from 2012 to 2015,we empirically test the correlation between management capability and corporate environmental re⁃sponsibility. The research shows that management capability has a positive impact on the choice of whether to take environ⁃mental responsibility and environmental responsibility level. Furthermore,we explore the impact of management capability on environmental responsibility under different institutional pressures,under the competitive market,imitation pressure that man⁃agement percept is more obvious,management capability plays a more obvious positive impact on corporate environmental re⁃sponsibility;under the high strength environmental regulation,forced pressure that management percept is more obvious,man⁃agement capability plays a more obvious positive impact on corporate environmental responsibility. Through the study of the correlation between management capability and environmental responsibility under different institutional pressures ,the re⁃search can provide the countermeasures and suggestions for enterprises to take the environmental responsibility.%文章基于高阶梯队理论和声誉理论，以2012-2015年中国制造业上市公司为研究样本，实证检验了管理层能力与企业环境责任的相关性，研究表明管理层能力对企业是否选择承担环境责任和环境责任水平均具有正向影响。进一步地，文章探究在不同制度压力下管理层能力对环境责任的影响，市场竞争程度激烈的制度情境下，管理层感知的模仿压力较大，其能力特征对企业环境责任的正向作用更明显；政府环境监管力度强势的制度情境下，管理层感知的强制压力较大，其能力特征对企业环境责任的正向作用更明显。通过不同制度压力下管理层能力与环境责任相关性研究，以期能够为激励和约束企业承担环境责任提供对策建议。