【摘要】 在环境形势严峻的大背景下,企业实现低碳化发展具有重大的现实意义,其中企业低碳意识以及行为的实践情况值得关注。基于"态度—情境—行为"理论和合法性理论,通过调查2011—2016年中国沪深A股重污染行业216家上市公司数据,运用面板回归模型实证检验了企业低碳意识对低碳行为的影响机理,以及外部情境变量(组织合法性)在意识—行为关系中的调节效应。结果表明:企业低碳意识对低碳行为存在正相关关系,在非国有样本中显著,而且低碳意识对柔性低碳行为具有较强的促进作用;而组织合法性在意识—柔性低碳行为关系中存在显著的正向调节效应。更多还原

【Abstract】 Under the background of the current severe environmental situation,it is of great practical significance for enterprises to realize the development of low carbonization,and the practice of low-carbon awareness and behavior is worthy of attention. Based on the"Attitude-context-behavior" theory and the legitimacy theory,we use the panel regression model to test the impact of enterprises’ low-carbon awareness on their low-carbon behavior,as well as the moderating effect of external context variables(organizational legitimacy). We use a sample of 216 firm-year observations of the heavily polluting industrial activities of Chinese A-share listed firms over the period 2011—2016. The results show that there is a positive correlation between the low-carbon awareness of enterprises and low-carbon behavior,which is significant in non-state-owned samples. Also,we found that low-carbon awareness has a strong promoting effect on soft low-carbon behavior. There is a significant positive regulatory effect of organizational legitimacy on the relationship between low-carbon awareness and soft low-carbon behavior.更多还原