Corporate Carbon Neutrality Strategy and Sustainable Development Capabilities: A Resource-Based Approach to Key Dynamics and Impacts

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-02-27 DOI:10.1002/csr.3145

Xiaonan Dong, Jeong-Taek Kim, Sungjin Son

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Abstract

This study investigates the influence of corporate carbon neutrality strategies on sustainable development capabilities, focusing on the heterogeneous effects arising from disparate resource configurations. Utilizing panel regression analysis on data from firms listed on China's A-share market between 2018 and 2022, we find that carbon neutrality strategies significantly enhance corporate sustainable development capabilities, and the positive impact is more pronounced in firms with higher board human capital, greater knowledge-sharing practices, and superior business credit. Moreover, further analysis reveals that the favorable effect of carbon neutrality strategies on sustainable development capabilities is amplified in highly polluting industries, firms in the growth stage, and firms characterized by a strong Confucian cultural orientation. This study advances the understanding of firm-level carbon neutrality strategies by enriching the Resource-Based View (RBV) theoretical framework and provides practical insights into the field of environmental sustainability.

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企业碳中和战略和可持续发展能力：基于资源的关键动态和影响方法

本研究探讨了企业碳中和战略对可持续发展能力的影响，重点研究了不同资源配置所产生的异质性效应。通过对2018 - 2022年中国a股上市公司数据的面板回归分析，我们发现碳中和战略显著提升了企业的可持续发展能力，且在董事会人力资本水平较高、知识共享实践程度较高、企业信用水平较高的企业中，碳中和战略对企业可持续发展能力的正向影响更为明显。此外，进一步分析发现，碳中和战略对可持续发展能力的有利影响在高污染行业、成长期企业和具有强烈儒家文化取向的企业中被放大。本研究通过丰富资源基础观（RBV）的理论框架，促进了对企业层面碳中和战略的理解，并为环境可持续性领域提供了实践见解。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.