城市建设与发展

企业社会责任、政企价值共创与城市包容性绿色增长

  • 宋妍 ,
  • 张文浩 ,
  • 张明
展开
宋妍(1983—),女,陕西西安人,西安电子科技大学经济与管理学院教授,博士研究生导师,博士,主要研究方向为资源环境与生态管理;张文浩(2001—),男,陕西商洛人,西安电子科技大学经济与管理学院硕士研究生,主要研究方向为城市可持续发展;张明(1980—),男,山东滨州人,中国矿业大学经济管理学院教授,博士研究生导师,博士,主要研究方向为环境与能源系统工程。

收稿日期: 2025-01-03

  修回日期: 2025-02-08

  网络出版日期: 2025-05-16

基金资助

国家自然科学基金面上项目(72173094)——“碳中和背景下黄河流域资源型城市生态保护与高质量发展耦合协调推进机制研究”;国家自然科学基金重点专项项目(72243002)——“我国重点区域减污降碳协同的实现机制研究”。

Corporate social responsibility fulfillment, government-enterprise value co-creation and urban inclusive green growth

  • SONG Yan ,
  • ZHANG Wen-hao ,
  • ZHANG Ming
Expand

Received date: 2025-01-03

  Revised date: 2025-02-08

  Online published: 2025-05-16

摘要

企业是建设现代化经济体系的主体,其是否履行社会责任对实现城市包容性绿色增长具有重要影响。基于2011—2022年我国248个地级市和上市企业的面板匹配数据,探究企业社会责任履行对城市包容性绿色增长的潜在影响及其作用机制,研究发现:企业社会责任履行促进了城市包容性绿色增长,这一结果具有统计显著性和经济显著性。企业社会责任履行推动城市绿色技术创新和形成健全的劳动力市场,从而显著促进了城市包容性绿色增长。政企价值共创能够有力拓展企业社会责任履行对城市包容性绿色增长的促进边界和效能幅度,为妥善化解经济、环境及社会系统的权衡困境提供思路。异质性分析表明,企业社会责任履行对城市包容性绿色增长的影响因企业的社会责任信息披露意愿、产权性质和管理者特质等不同而存在显著差异,如果企业的媒体关注度及所处城市的市场化水平更高,则企业社会责任履行对城市包容性绿色增长的促进作用更显著。据此,从完善企业治理、加强政企协同、重视外部环境因素和统筹市场协调发展等方面提出对策建议。

本文引用格式

宋妍 , 张文浩 , 张明 . 企业社会责任、政企价值共创与城市包容性绿色增长[J]. 城市问题, 2025 , 355(2) : 45 -57 . DOI: 10.13239/j.bjsshkxy.cswt.250205

Abstract

This paper investigates the potential impact of corporate social responsibility (CSR) on urban inclusive green growth and its mechanism, using panel-matched data from 248 prefecture-level cities and listed enterprises of 2011-2022. The findings reveal that CSR promotes urban inclusive green growth, which is statistically and economically significant. CSR promotes urban green technology innovation and the formation of a healthy labour market, thereby greatly contributing to urban inclusive green growth. Government-enterprise value co-creation substantially expands the boundaries and effectiveness of CSR for urban inclusive green growth, providing insights into correctly resolving the trade-offs between economic, environmental, and social systems. Heterogeneity analysis shows that the impact of CSR on urban inclusive green growth varies with the willingness of enterprises to disclose social responsibility information, property rights nature and manager traits, etc. Moreover, the higher the media attention of enterprises and the marketisation level of the cities they are in, the more significant the promoting effect of CSR on urban inclusive green growth. Based on this, a series of countermeasures and suggestions are proposed from the aspects of improving corporate governance, strengthening government enterprise collaboration, attaching importance to external environmental factors, and coordinating market development.

参考文献

[1] Wu H, Luo S, Li S, et al. Fostering urban inclusive green growth: Does corporate social responsibility (CSR) matter?[J]. Journal of Business Ethics, 2024, 189: 677-698
[2] Freeman R E. Strategic management: A stakeholder approach[J]. Journal of Management Studies, 1984(2): 131-154
[3] Jackson G, Apostolakou A. Corporate social responsibility in western Europe: An institutional mirror or substitute?[J]. Journal of Business Ethics, 2010(3): 371-394
[4] Frynas J G, Yamahaki C. Corporate social responsibility: Review and roadmap of theoretical perspectives[J]. Business Ethics, the Environment & Responsibility, 2016(3): 258-285
[5] Jamali D, Neville B. Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens[J]. Journal of Business Ethics, 2011, 102: 599-621
[6] Amara D B, Qiao J. From economic growth to inclusive green growth: How do carbon emissions, eco-innovation and international collaboration develop economic growth and tackle climate change?[J]. Journal of Cleaner Production, 2023, 425: 138986
[7] Ojha V P, Pohit S, Ghosh J. Recycling carbon tax for inclusive green growth: A CGE analysis of India[J]. Energy Policy, 2020, 144: 111708
[8] 吴武林,周小亮. 中国包容性绿色增长绩效评价体系的构建及应用[J]. 中国管理科学, 2019(9): 183-194
[9] Li Y, Zhang J, Lyu Y. Toward inclusive green growth for sustainable development: A new perspective of labor market distortion[J]. Business Strategy and the Environment, 2023(6): 3927-3950
[10] Ren S, Li L, Han Y, et al. The emerging driving force of inclusive green growth: Does digital economy agglomeration work?[J]. Business Strategy and the Environment, 2022(4): 1656-1678
[11] Brugmann J, Prahalad C K. Cocreating business’s new social compact[J]. Harvard Business Review, 2007(2): 80-90, 156
[12] Cai L, Le T T. Natural resources and financial development: Role of corporate social responsibility on green economic growth in Vietnam[J]. Resources Policy, 2023, 81: 103279
[13] Radhakrishnan M S, Chitrao P, Nagendra A. Corporate social responsibility (CSR) in market driven environment[J]. Procedia Economics and Finance, 2014, 11: 68-75
[14] Johnson Z S, Mao H, Lefebvre S, et al., Good guys can finish first: How brand reputation affects extension evaluations[J]. Journal of Consumer Psychology, 2019(4): 565-583
[15] Chang Y, Foss N J, Li S, et al. Compensation peer effects of corporate social responsibility[J]. Journal of Corporate Finance, 2024, 89: 102679
[16] Tariq A, Badir Y F, Tariq W, et al. Drivers and consequences of green product and process innovation: A systematic review, conceptual framework, and future outlook[J]. Technology in Society, 2017, 51: 8-23
[17] Grant R M. Toward a knowledge-based theory of the firm[J]. Strategic Management Journal, 1996(52): 109-122
[18] Bozeman B. Public values and public interest: Counterbalancing economic individualism, public management and change series[M/OL]. Georgetown University Press, Washington, D.C., 2007, https://www.jstor.org/stable/j.ctt2tt37c
[19] Piening E P. Dynamic capabilities in public organizations: A literature review and research agenda[J]. Public Management Review, 2012(2): 209-245
[20] Ma Y, Thornton T F, Mangalagiu D, et al. Co-creation, co-evolution and co-governance: Understanding green businesses and urban transformations[J]. Climatic Change, 2020(4): 621-636
[21] 周锐波,吴云峰,宋佳晞. 共生共荣:工业智能化发展与包容性绿色增长[J]. 中国人口·资源与环境, 2024(5): 162-174
[22] Clarkson M E. A stakeholder framework for analyzing and evaluating corporate social performance[J]. Academy of Management Review, 1995(1): 92-117
[23] 邹萍. “言行一致”还是“投桃报李”?——企业社会责任信息披露与实际税负[J]. 经济管理, 2018(3): 159-177
[24] 张涛,李均超. 网络基础设施、包容性绿色增长与地区差距——基于双重机器学习的因果推断[J]. 数量经济技术经济研究, 2023(4): 113-135
[25] Jia L, Xu R, Shen Z Y, et al. Which type of innovation is more conducive to inclusive green growth: Independent innovation or imitation innovation?[J]. Journal of Cleaner Production, 2023, 406: 137026
[26] Nguyen T T, Pham T A T, Tram H T X. Role of information and communication technologies and innovation in driving carbon emissions and economic growth in selected G-20 countries[J]. Journal of Environmental Management, 2020(6): 110162
[27] Huang M, Li X, Xia J, et al. Does confucianism prompt firms to participate in poverty alleviation campaigns?[J]. Journal of Business Ethics, 2024(4): 743-762
[28] Nunn N, Qian N. US food aid and civil conflict[J]. American Economic Review, 2014(6): 1630-1666
[29] Bothello J, Ioannou I, Porumb V, et al. CSR decoupling within business groups and the risk of perceived greenwashing[J]. Strategic Management Journal, 2023(13): 3217-3251
[30] Du X, Weng J, Zeng Q, et al. Culture, marketization, and owner-manager agency costs: A case of merchant guild culture in China[J]. Journal of Business Ethics, 2017(2): 353-386
[31] Dian J, Song T, Li S. Facilitating or inhibiting? Spatial effects of the digital economy affecting urban green technology innovation[J]. Energy Economics, 2024, 129: 107223
[32] 刘诚,夏杰长. 线上市场、数字平台与资源配置效率:价格机制与数据机制的作用[J]. 中国工业经济, 2023(7): 84-102
[33] Han J, Miao J, Du G, et al. Can market-oriented reform inhibit carbon dioxide emissions in China? A new perspective from factor market distortion[J]. Sustainable Production and Consumption, 2021, 27: 1498-1513
[34] Hsieh C T, Klenow P J. Misallocation and manufacturing TFP in China and India[J]. The Quarterly Journal of Economics, 2009(4): 1403-1448
[35] Chen X, Wu J. Do different guanxi types affect capability building differently? A contingency view[J]. Industrial Marketing Management, 2011(4): 581-592
[36] Jiang X, Xin B. Financial reporting discretion, managerial myopia, and investment efficiency[J]. Accounting Review, 2022(2): 291-316
[37] 胡楠,薛付婧,王昊楠. 管理者短视主义影响企业长期投资吗?——基于文本分析和机器学习[J]. 管理世界, 2021(5): 139-156,11,19-21
[38] Deng G, Liu H, Yan J, et al. Managing for the future: Managerial short-termism impact on corporate ESG performance in China[J]. The European Journal of Finance, 2024(2): 147-173
[39] Engelberg J E, Parsons C A. The causal impact of media in financial markets[J]. The Journal of Finance, 2011(1): 67-97
[40] Li Z, Huang Z, Su Y. New media environment, environmental regulation and corporate green technology innovation: Evidence from China[J]. Energy Economics, 2023, 119: 106545
[41] 王福胜,王也,刘仕煜. 媒体关注、管理者过度自信对盈余管理的影响研究[J]. 管理学报, 2022(6): 832-840
[42] 樊纲,王小鲁,张立文,等. 中国各地区市场化相对进程报告[J]. 经济研究, 2003(3): 9-18,89
文章导航

/

〈 〉