政府的环境政策是驱动企业进行绿色创新的重要因素, 而作为一种自愿型环境规制工具的ISO14001标准是传统环境规制手段的补充.根据利益相关者和自然资源基础观等理论, 本文提出了自愿环境规制工具ISO14001标准认证影响企业绿色创新的理论模型, 并探讨了环境执法力度作为情境因素对两者关系的调节作用.基于2011—2015年中国制造业企业的面板数据, 采用倾向得分匹配方法解决样本选择偏差导致的反向因果关系.研究发现, ISO14001标准认证会促进绿色创新, 环境执法力度显著负向调节两者关系.研究结论在推动环境规制理论研究发展的同时, 也对ISO14001标准实践具有重要的管理与政策启示作用.%The government's environmental policy is an important driving factor for enterprises to carry out green innovation, and ISO14001 standard, a voluntary environmental regulation tool, is a supplement to traditional environmental regulation. According to the stakeholder theory and the natural resource-based view, it proposed the theoretical model about the effect of voluntary environmental regulation tool ISO14001 standard on firm's green innovation, and also explored the role of environmental enforcement intensity as a contextual factor in moderating the relationship between them. Based on the panel data of Chinese listed manufacturing companies in A-share market from 2011 to 2015, it addressed the endogeneity problem caused by the sample selection bias through propensity score matching (PSM). The empirical results show that ISO14001 standard can promote green innovation, and environmental enforcement intensity has significantly negative moderation effect on the relationship between them. It does not only enrich environmental regulation theory, but also has important management and policy implications for the practices of ISO14001 standard.
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