企业低碳意识对低碳行为的影响机制研究——基于“意识—情境—行为”视角

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。

A Study on the Influence Mechanismt of Low-Carbon Awareness on Low-carbon Behavior—Based on the Consciousness-Context-Behavior System Model

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.