Regional Economy,Corporate Social Responsibility And Carbon Emission

This research explores the harmonious development of regional economic growth and the new path of environmental protection from the micro perspective,enterprise as the unit of real economy is no longer comply with the requirements of the profit growth to improve management business model.Provided by policy on corporate social responsibility to perform sufficient incentive and constraint mechanism,can not only improve the fulfillment of corporate social responsibility,reduce the carbon emissions in the area,also can promote the development of low-carbon economy.Especially in the special period to build "the silk road",enterprises need to jointly cope with the challenge of regional ecological environment,and should take the social responsibility as a baseline,low carbon emission reduction as the goal,to speed up the environmental protection technology diffusion.With new technology to optimize mode of production,enterprises should use the new technology applied in ecological products,solve the problem of pollution from the source,to promote the development of "the silk road" all the way along the route area.To achieve the research purpose,we trying to answer the following three questions to clarify the relationship between regional economy,corporate social responsibility and carbon emissions:(1)whether corporate social responsibility can produce carbon emissions reduction(2)the regional economic development will affect the will of the corporate social responsibility to fulfill and(3)whether the differentiation of regional economy affect the relationship between the corporate social responsibility performance and emissions.Aiming at the three problems,the research firstly makes a detailed analysis of the relevant academic literature.Based on a systematic review and summary of 110 environmental management accounting studies published in 21 academic journals between 2002 and 2014.2002-2004,2005-2009 and 2010-2014,the centre of the research is shifting in different period,papers of management control system and management information system is increasing in the number of related research,management accounting,cost accounting issues related to management,external oriented management accounting research quantity was not significant.In this paper,the study of environmental management accounting in different periods is analyzed from the perspective of research methods and theoretical perspectives.According to the regional characteristics of the corporate social responsibility,we choose civilization,economic growth,industrial structure,industrial agglomeration as the proxy variable of the regional economic condition in this paper,further modeling and empirical analyzing.Regarding urbanization,corporate social responsibility and carbon emissions,we use the complete information static game model,the complete information dynamic game model,spatial econometric model and incomplete information game model,(mechanism design model)on the preliminary analysis,which provides a theoretical basis for the following empirical analysis.And we get the relationship between the three preliminary validation:government supervision,rewards and punishment dynamics and regulatory costs has the greatest impact,the greater the regulation cost is higher,the smaller the probability of government intervention in corporate social responsibility to fulfill;The probability of corporate social responsibility to perform under the influence of carbon reduction strategy cost and social cost is the largest,with the increase of carbon emission reduction cost of enterprises to fulfill social responsibility decline,with the rising of social costs,such as the probability of corporate social responsibility to fulfill larger conclusion.Regarding economic growth,corporate social responsibility,and carbon emissions,we estimate China's 30 provinces from 2009 to 2014 is estimated C02 emissions,using two different ways to collect,summarize and measure the provincial level of corporate social responsibility to fulfill,using panel data to survey the corporate social responsibility fulfillment and the relationship between the regional C02 emissions;In order to control the endogeneity of variables,we use static and dynamic panel model and different tool variable strategies-external tool variables,lagging tool variables,etc.Empirical analysis results show that impact of different areas across the country on corporate social responsibility is positive,the influence of corporate social responsibility and the correlation coefficient of carbon emissions were significantly negative;The relationship between China's carbon intensity and economic growth is inverted N,while the correlation between the carbon emission and economic growth of China's "four major sectors" is different.The VAR model is used to investigate the relationship between industrial structure,corporate social responsibility performance and regional C02 emission.The results show that the social responsibility of enterprises can influence the changing of regional carbon emission,and there is a significant negative correlation between them.The influence of corporate social responsibility on regional carbon emission is different in different industrial structure.The pulse response graph also shows that the performance of corporate social responsibility affects the trend of industrial structure.Regarding industrial agglomeration,corporate social responsibility and carbon emissions,we use atmospheric pollution and industrial agglomeration phenomenon which significant in Yangtze river delta region of the listed company as sample.We examines the the influence of corporate social responsibility information disclosure under the management idea of enterprise external environment.By introducing the spatial econometrics method,the failure situation of the classical metering model is circumvented.By introducing the theory of environmental management,the level scoring system of corporate social responsibility information disclosure is constructed.Finally,the research shows that there is significant correlation between corporate social responsibility information disclosure in enterprises with high emissions,and the disclosure of social responsibility information of low-emission enterprises is significantly affected by external environment.Finally,combined with empirical analysis and model analysis of the above three questions,in this paper,we innovatively apply mechanism of ecological design concept,through the combination of restrictive rules and balancing rules and the design of the game rules,making the client(government)to maximize the expected utility of,and making the agent(enterprise and the social public)meet the individual rationality constraint and incentive compatibility constraint.We also put forward the total amount control mechanism,the flow distribution mechanism,access mechanism,the industrial structure effect mechanism,the r&d mechanism,talent introduction mechanism,information disclosure mechanism,the market management mechanism as the policy suggestions.