在绿色转型背景下制造企业如何协调环境战略，将规制约束转化为动力，提高绿色创新能力亟待研究。结合制度理论和自然资源基础观，基于双元战略视角构建绿色技术创新驱动机制框架，探究异质性环境规制、环境双元战略与绿色技术创新关系，探讨不同企业生命周期阶段驱动机制的差异性。根据中国重污染制造上市公司2013—2020年面板数据，运用双重固定效应模型与逐步回归模型发现：①各类规制均有利于环境双元战略实施，其中，自愿参与型环境规制的促进效应最显著，命令控制型和市场激励型环境规制分别对反应型环境战略、前瞻型环境战略的促进效应更显著；②各类规制对绿色技术创新的积极影响从强到弱依次为市场激励型、自愿参与型和命令控制型；③环境规制通过环境双元战略影响绿色技术创新，且前瞻型环境战略的积极作用更显著；④不同生命周期阶段企业绿色技术创新的驱动机制存在差异，各阶段企业通过针对性响应异质性环境规制和协调环境双元战略，促进绿色技术创新。

With the increasing awareness of environmental protection in all walks of life, the green development of enterprises is getting more and more attention. Only by integrating the green and low-carbon sustainable development strategy into the development of enterprises can enterprises gain market recognition and competitive advantages, and enterprises' green transformation shall take a long time. The most effective way for enterprises to respond to environmental regulations (ER) is to implement environmental strategies (ES) and carry out green technological innovation (GTI). Among them, according to the different subjects and forms of constraints, this paper divides environmental regulation into command and control environment regulations (CAC), market-based incentive(MBI) and voluntary environmental program(VEP). According to the purpose and direction of its implementation, environment strategy is divided into reactive (RES) and proactive (PES) types. On one hand, existing research has gradually shifted from a single regulatory influence to a multi-regulatory composite analysis, while the attention to regulatory constraints is mostly influenced by the government, and corporate spontaneous constraints are less, and thus it is necessary to sort out the effects and differences of heterogeneous environmental regulations. On the other hand, most studies focus on the overall driving mechanism and effect of environmental strategies, ignoring the fact that enterprises dynamically adjust environmental strategies, and cannot explain the mechanism of differences in environmental performance caused by coordinating dual environmental strategies under different scenarios. In addition, less attention is paid to the impact on response regulation, strategic decision-making and behavioral performance of enterprises due to their differences in life cycle stages. Therefore drawing on the natural resource base view and institutional theory, this paper constructs a research framework of "environmental regulation—environmental strategy—green technology innovation" according to the heavily polluting manufacturing listed companies in China and discusses how enterprises can respond to heterogeneous environmental regulations and promote green technology innovation by coordinating dual environmental strategies.#br#The sample companies are determined by referring to the Environmental Information Disclosure Guide of Listed Companies in 2010 and the Industry Classification Standard issued by China Securities Regulatory Commission in 2012, and the sample data of 358 companies from 2013 to 2020 are selected from China Environmental Statistics Yearbook and CNRDS database, with a total of 2 864 valid observation results.#br#The findings are as follows. (1) Environmental regulation has a positive impact on environmental strategy. VEP has the highest importance to each strategy, and it has a higher impact on PES than RES; CAC has a greater impact on RES while MBI is more important to PES. (2) There are differences in the promotion effects of various environmental regulations on green technological innovation. MBI is the most important, followed by VEP and finally CAC. (3) Environmental dual strategy plays a mediating role in environmental regulations and green technological innovation. Various ER affect GTI by affecting RES and PES; both RES and PES promote GTI, and PES is more important. (4) For enterprises with different life cycles, in the process of ER driving ES, there is no significant difference in the promotion effect of CAC in each life cycle stage; the promotion effect of MBI on ES in growth period is stronger; VEP has a stronger effect on the implementation of RES in mature stage and PES in recession stage, and in the process of ES driving GTI, the positive effect of RES in mature period is higher than in other periods; the positive effect of PES in recession period is the greatest. In the process of ER to promote GTI, the promotion effect of growing enterprises under the influence of various ER is stronger.#br# By dividing the subject and form of constraints,this study explores the driving effects of different types of environmental regulations on enterprise environmental dual strategy and green technology innovation, and reveals the performance from external systems to internal strategies. It further expounds the differences of environmental dual strategy in regulating and influencing green technological innovation from the dual strategic perspective, the natural resource-based view and etc.,improving the practical understanding of environmental strategy and enriching the theoretical value and applied research of dual strategy. Moreover with the effectiveness analysis of the driving mechanism of green technology innovation in different enterprise life cycle scenarios, the research perspective of green technology innovation has been expanded.#br#