企业可持续发展能力视角下的环境管理和企业价值研究
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摘要
十八届三中全会提出了建设生态文明的要求。企业作为国家的经济主体和主要污染制造者,必须担负起一定的维护并改善生态环境的责任,在生产经营活动中进行环境管理。本文在文献研究和一般理论分析的基础上,研究了环境规制、利益相关者和市场竞争三种企业进行环境管理的驱动因素。环境规制分析了政府的规制对企业环境管理的影响,以及企业对环境规制进行回应的原因。道德驱动从伦理和道德角度分析了企业对利益相关者和环境保护应承担相应的责任。市场驱动分析了企业之所以进行环境管理的目的是取得竞争优势,追求现实和潜在的经济利益。本文研究发现了三者之间存在内在联系,这些影响因素共同驱动企业进行环境管理,增强企业的竞争优势,并提出了企业环境管理多个驱动因素的联结机制是价值创造。
本文在理论分析的基础上,根据企业社会责任报告、社会责任报告评价得分以及公司的其他资料对企业环境管理的驱动因素进行了识别和检验。结果表明,环境规制、利益相关者和市场竞争的确是企业进行环境管理的驱动因素。本文还对企业环境管理的有效性进行了实证检验。研究结果表明,企业环境管理行为与企业的绩效之间存在着显著的正相关关系,这更进一步验证了企业环境管理的必要性。
本文得出以下主要结论：(1)政府环境规制、相关利益者以及市场竞争是企业进行环境管理三个驱动因素,这些驱动因素表象之下都隐藏着一个本质因素：价值创造。价值创造是促使企业进行环境管理的根本原因。(2)企业环境管理与环境绩效正相关,环境绩效与经济绩效正相关,企业经济绩效和企业价值的提高,反过来促使企业进行更有效的环境管理,从而实现企业生产和经营的良性循环和可持续发展。(3)我国实行的是政府主导型的发展模式,环境管理又处于初级阶段,这就决定了政府将在环境管理中发挥较大的作用。在现阶段,政府必须制定相关的法律规定和管理条例,约束企业的行为,迫使企业承担相应的环境责任。
The promotion of conservation culture was pointed out at the Third Plenary Session of the party's Eighteenth Central Committee. As the main body of the national economy and the major polutor, enterprises are responsible to maintain and improve the ecological environment by managing environment in its manufacturing and operating activities. Based on literature research and theoretical analysis, this paper examined the driving factors of corporate environmental management which are environmental regulation, stakeholders and market competition. In environmental regulation perspective, influence of government regulation over coporate environment management and enterprises'response to regulations are examined. Moral drive refers to the enterprise's responsibility of serving the stakeholders and protecting the environment. Market drive is to improve competitive advantage so as to enhace the persuit of actual and potential economic benefits. This study discovered that there are inner connections among those three factors. The three factors jointly drive environmental management and enhance competitive advantage. This paper then propsed that the collaboration mechanism among multiple driving factors is value creation.
On the basis of theoretical analysis, according to the score of the corporate social responsibility report and social responsibility report among other business information, this paper identified and tested the influencing factors of environmental management. Results shows environmental regulation, stakeholders and market competition are indeed driving factors in enterprises'engagement of environmental management. Moreover, in this paper, the effectiveness of corporate environmental management is examined by empirical test. Results show that there is significant positive correlation between environmental management behavior and the performance of firms, thus further proved the necessity of corporate environmental management.
Major conclusions drawn are listed as follows:(1) Environmental regulation, stakeholders and market competition are driving factors of corporate environmental management. Those driving factors all attributes to an essential factor which is value creation. Value creation is the root cause of enterprises'engagement of environmental management;(2)Environment management and environmental performance are positively correlated. Environmental performance and economic performance are positively correlated. The improvement of economic performance and enterprise value in turn contributes to a more effective environmental management, thus enabling a virtuous circle and sustainable development of enterprise production and management;(3) For China applies a government-led development model and environment management is in an infantile stage, the government would have an important role to play in environmental management. At the present stage, the governemt must formulate relevant laws and regulations on the behavior of enterprises, forcing enterprises to take relavent environmental responsibilities.
本文在理论分析的基础上,根据企业社会责任报告、社会责任报告评价得分以及公司的其他资料对企业环境管理的驱动因素进行了识别和检验。结果表明,环境规制、利益相关者和市场竞争的确是企业进行环境管理的驱动因素。本文还对企业环境管理的有效性进行了实证检验。研究结果表明,企业环境管理行为与企业的绩效之间存在着显著的正相关关系,这更进一步验证了企业环境管理的必要性。
本文得出以下主要结论：(1)政府环境规制、相关利益者以及市场竞争是企业进行环境管理三个驱动因素,这些驱动因素表象之下都隐藏着一个本质因素：价值创造。价值创造是促使企业进行环境管理的根本原因。(2)企业环境管理与环境绩效正相关,环境绩效与经济绩效正相关,企业经济绩效和企业价值的提高,反过来促使企业进行更有效的环境管理,从而实现企业生产和经营的良性循环和可持续发展。(3)我国实行的是政府主导型的发展模式,环境管理又处于初级阶段,这就决定了政府将在环境管理中发挥较大的作用。在现阶段,政府必须制定相关的法律规定和管理条例,约束企业的行为,迫使企业承担相应的环境责任。
The promotion of conservation culture was pointed out at the Third Plenary Session of the party's Eighteenth Central Committee. As the main body of the national economy and the major polutor, enterprises are responsible to maintain and improve the ecological environment by managing environment in its manufacturing and operating activities. Based on literature research and theoretical analysis, this paper examined the driving factors of corporate environmental management which are environmental regulation, stakeholders and market competition. In environmental regulation perspective, influence of government regulation over coporate environment management and enterprises'response to regulations are examined. Moral drive refers to the enterprise's responsibility of serving the stakeholders and protecting the environment. Market drive is to improve competitive advantage so as to enhace the persuit of actual and potential economic benefits. This study discovered that there are inner connections among those three factors. The three factors jointly drive environmental management and enhance competitive advantage. This paper then propsed that the collaboration mechanism among multiple driving factors is value creation.
On the basis of theoretical analysis, according to the score of the corporate social responsibility report and social responsibility report among other business information, this paper identified and tested the influencing factors of environmental management. Results shows environmental regulation, stakeholders and market competition are indeed driving factors in enterprises'engagement of environmental management. Moreover, in this paper, the effectiveness of corporate environmental management is examined by empirical test. Results show that there is significant positive correlation between environmental management behavior and the performance of firms, thus further proved the necessity of corporate environmental management.
Major conclusions drawn are listed as follows:(1) Environmental regulation, stakeholders and market competition are driving factors of corporate environmental management. Those driving factors all attributes to an essential factor which is value creation. Value creation is the root cause of enterprises'engagement of environmental management;(2)Environment management and environmental performance are positively correlated. Environmental performance and economic performance are positively correlated. The improvement of economic performance and enterprise value in turn contributes to a more effective environmental management, thus enabling a virtuous circle and sustainable development of enterprise production and management;(3) For China applies a government-led development model and environment management is in an infantile stage, the government would have an important role to play in environmental management. At the present stage, the governemt must formulate relevant laws and regulations on the behavior of enterprises, forcing enterprises to take relavent environmental responsibilities.
引文
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