摘要
可持续发展理念下,企业积极的环境行为应当具有价值增值效应。文章对企业环境行为的价值实现机理进行了分析和研究,报告了企业积极环境行为价值增值效应的实现需要经过的环节。通过采用分析、演绎和推理的规范研究方法,深入研究了企业环境行为的驱动因素、企业环境行为与企业绩效的关系、环境信息披露与企业价值的关系,在此基础上取得了企业环境行为价值实现机理的基本研究结论:企业积极环境行为价值增值效应的实现需要经过三个环节:其一是企业的环境行为确实带来了经济绩效;其二是企业通过信息披露将企业环境行为传递出去;其三是投资者以企业披露的环境信息为依据评定企业环境行为的价值。此外,企业所处的内外部制度环境在这三个环节中起到了不同的重要作用,共同影响着企业环境行为价值增值效应的实现。
Under the concept of sustainable development, positive environmental behavior of enterprise should have value-added effect. This paper analyses and studies the realization mechanism of corporate environmental behavior and reports aspect of realization of value-added effect of corporate positive environmental behavior. By using normative research methods such as analysis, deduction and reasoning, this paper studies the driving factors of corporate environmental behavior, the relationship between corporate environmental behavior and corporate performance, the relationship between environmental information disclosure and corporate value. Based on that, this paper concludes that the realization of value-added effect of corporate positive environmental behavior needs go through the following three aspects. Firstly, environmental behavior of enterprise has brought economic performance indeed. Secondly, enterprise transfers corporate environmental behavior by information disclosing. Thirdly, investors use enterprise environmental information disclosure as the basis for assessing value of enterprises environmental behavior. In addition, internal and external institutional environment of enterprise play different important role in the three areas and all affect the realization of value-added effect of corporate environmental behavior.
出处
《技术经济与管理研究》
CSSCI
北大核心
2015年第2期52-56,共5页
Journal of Technical Economics & Management
关键词
环境行为
企业绩效
环境信息
价值实现
Environmental behavior
Performance
Environmental information
Value realization
