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本文结合企业的“三重盈余”理论,构建企业“参与意愿——贡献因素——可持续发展绩效”模型。通过对广东部分中小企业进行实证分析,结果得到企业对可持续发展在环境、经济和社会层面的贡献因素,同时结果显示企业参与地方可持续发展的贡献因素与企业参与意愿之间存在一种非线性关系。政府在实施可持续发展战略时需要考虑企业参与意愿的不稳定性和企业对可持续发展贡献因素影响差异的双重效应。
Based on the theory of “Triple Surplus ” of the firm, this paper builds a model of firm “willingness to participate - contribution factor - sustainable development performance ”. Through empirical analysis of some SMEs in Guangdong, the results obtained by enterprises on sustainable development in the environmental, economic and social factors, while the results show that the contribution of enterprises to participate in local sustainable development and the willingness of enterprises to participate in a non-existence Linear relationship. When implementing the strategy of sustainable development, the government needs to consider the dual effects of the instability of the willingness of enterprises to participate and the differences in the contribution of enterprises to the sustainable development.