摘要
【目的/意义】公司是绿色治理的关键主体,明晰公司绿色治理状况与变化趋势对于推动公司绿色发展、实现人与自然和谐共生的现代化具有重要意义。【设计/方法】基于系统论视角,从公司绿色环境、绿色管理、绿色排放、绿色信息和绿色监控五个维度构建“五绿一体”的公司层面绿色治理观测与评价指标体系,运用熵权法和TOPSIS法对2015~2021年电力行业上市公司绿色治理水平进行排序评价。【结论/发现】(1)2015~2021年电力样本公司绿色治理水平大体呈上升趋势,但整体水平偏低且参差不齐;公司绿色治理五个维度的得分和年均增长率存在明显差异。(2)电力样本公司绿色治理水平因区域、产权性质和公司规模的不同而具有异质性,即东部地区电力公司绿色治理表现明显优于中部、西部和东北地区;中央电力企业绿色治理水平高于地方国有企业、民营企业;大型电力公司绿色治理状况具有明显优势。鉴于此,提出了从自律、互律、他律和法律等方面“四律一体”的绿色治理机制,以引导电力公司科学设计公司绿色战略决策框架,全面实施公司绿色治理,创造绿色经济价值。
[Purpose/Significance]The corporation is the key subject of green governance.Clarifying the status and trends of green governance is of great significance for promoting the green development of corporation and realizing the modernization of harmonious coexistence between man and nature.[Design/Methodology]Based on the perspective of system theory,the observation and evaluation index system of green governance at the corporate level of“five-green integration”is constructed from five dimensions of corporate green environment,green management,green emissions,green information and green monitoring.The entropy weight method and TOPSIS method are used to rank and evaluate the green governance level of listed corporations in power industry from 2015 to 2021.[Conclusions/Findings](1)From 2015 to 2021,the green governance level of sample power corporations shows an upward trend,but the overall level is low and uneven.There are significant differences in scores and annual growth rates of corporate green governance dimensions.(2)The green governance level of sample power corporations is heterogeneous due to the differences in regions,property rights and scales.Specifically,the green governance performance of power corporations in the eastern region is significantly better than that in the central,western and northeastern regions;the green governance level of central power corporations is higher than that of local state-owned and private corporations;large power corporations have obvious advantages in green governance.In view of this,this paper proposes to build a“four-in-one”green governance mechanism from the aspects of self-discipline,mutual discipline,heteronomy and law,so as to guide the power companies to scientifically design the green strategic decision-making framework,comprehensively implement the green governance and create green economic value.
作者
黄莲琴
刘明玥
梁晨
HUANG Lian-qin;LIU Ming-yue;LIANG Chen(Fuzhou University,Fuzhou 350108 China;State-owned Assets Investment and Operation Service Center of Chengxiang District,Putian 351100 China;The Open University of Fujian,Fuzhou 350003 China)
出处
《电子科技大学学报（社科版）》
2023年第2期95-106,共12页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
基金
国家自然科学基金资助项目(71972041)。
关键词
公司绿色治理
熵权法
TOPSIS法
评价
corporate green governance
entropy weight
TOPSIS method
evaluate
