“双碳”目标下中小企业绿色管理综述研究

A Review of Green Management of SMEs under the “Dual Carbon” Goal

摘要: 为厘清“双碳”目标下中小企业绿色管理的研究脉络与实践缺口，推动中小企业绿色转型落地，本文采用文献综述法，系统梳理国内外相关研究成果，从理论基础、研究现状、优势不足与未来方向等方面展开整合分析。结果表明：现有研究已形成“驱动因素–困境–路径–绩效”的基本框架，但存在研究碎片化、实证支撑不足、对策缺乏可操作性、微观传导机制挖掘不深等问题，且针对中小企业资源约束特征的差异化、轻量化路径研究较为薄弱。本文构建“宏观–中观–微观”整合分析框架，总结研究空白并提出未来展望。研究有助于完善中小企业绿色管理理论体系，为政策制定与企业实践提供参考。

Abstract: To clarify the research context and practical gaps of green management for small and medium-sized enterprises (SMEs) under the “Dual Carbon” goal and promote the implementation of green transformation for SMEs, this paper systematically sorts out relevant research results at home and abroad by adopting the literature review method, and conducts an integrated analysis from the aspects of theoretical basis, research status, advantages, deficiencies and future directions. The results show that the existing research has formed a basic framework of “driving factors-dilemmas-paths-performance”, but there are still problems such as fragmented research, insufficient empirical support, lack of operable countermeasures, and inadequate exploration of micro-transmission mechanisms. In addition, research on differentiated and lightweight paths targeting the resource constraints of SMEs is relatively weak. This paper constructs an integrated analysis framework of “macro-meso-micro”, summarizes the research gaps and puts forward future prospects. The research is helpful to improve the theoretical system of green management for SMEs and provide references for policy-making and enterprise practice.