资源型企业低碳转型的制度化演变过程

高曦含 高原 虞吉海

[摘 要：组织视角的研究将企业采取低碳转型的动因归纳为组织内部因素，而生态视角则关注生态与组织的互动，但对环境压力如何转化为企业内部动机的演化机理缺乏深入剖析。文章以钢铁行业四个资源型企业低碳转型理念形成的过程为例，结合行业发展及政策演变，通过扎根法解释资源型企业低碳转型观念形成的制度化过程。研究表明：资源型企业低碳转型的制度化过程包括规制、规范和习惯化三个阶段；国家、行业和企业角色的主导作用是三个阶段的主要演化依据；制度化过程三阶段中，低碳行为的推行程度和低碳价值的内化程度各有不同。研究进一步厘清了“多维度因素及其交互—低碳转型演化—转型结果”的作用路径。

关键词：低碳转型；制度理论；资源型企业；演变过程；扎根理论；碳中和；多案例研究

中图分类号：X322；F426.31    文献标识码：A文章编号：1007-5097（2024）06-0076-09 ]

Institutional Evolution of Low-Carbon Transition in Resource-Based Enterprises：

A Multi-Case Study Based on Grounded Theory

GAO Xihan，GAO Yuan，YU Jihai

（Guanghua School of Management，Peking University，Beijing 100871，China）

Abstract：Research from an organizational standpoint classifies the incentives for companies to implement low-carbon transitions as internal organizational factors. Conversely，the ecological viewpoint emphasizes the interplay between the ecosystem and the organization. Nevertheless，there is a dearth of thorough examination regarding how environmental pressures are translated into internal corporate incentives via evolutionary mechanisms. This essay illustrates the institutionalization of low-carbon transition concepts in resource-based enterprises by examining the formation of low-carbon transformation concepts in four steel industry enterprises，integrating industry development and policy evolution using grounded theory methodology. Findings：The process of institutionalizing low-carbon transition concepts in resource-based enterprises consists of three stages：regulation，standardization，and habitualization. The predominant roles of the state，industry，and individual enterprises are fundamental factors driving the progression through these stages. Throughout these stages，the level of adoption of low-carbon practices and the depth of integration of low-carbon principles may differ significantly. This essay further elucidates the progression of the "Multidimensional factors and their interactions—Evolution of low-carbon transition—Outcomes of the transition" pathway.

Key words：low-carbon transition；institutional theory；resource-based enterprises；progression；grounded theory；carbon neutrality；multi-case study

一、引 言

随着全球气候急剧变化，资源型企业可持续发展转型成为世界各国共同关注的重大问题，也是人类命运共同体与自然生态和谐共存的必要保障。2020年9月，习近平主席在第七十五届联合国大会一般性辩论上正式提出了碳中和、碳达峰的“双碳”目标。

钢铁企业属于集合各种生产要素，对自然资源依赖性强的资源型企业，具有规模大、能耗高、二氧化碳排放量大且排放集中等特点。改革开放以来，钢铁行业从艰难起步、开放市场、深化改革直到一步步走向绿色发展和低碳转型的道路，取得了巨大的成就，也发生了重大改变。……