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浅析我国企业环境会计信息披露 总被引:2,自引:0,他引:2
<正>环境会计(也叫绿色会计)是以货币为主要计量单位,以有关环境法律、法规为依据,研究经济发展与环境资源之间的关系,计量、记录环境污染、防治、开发和利用的成本费用,并在企业经营过程中对社会环境的维护和开发形成的 相似文献
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环境效率、行业异质性与最优规制强度——中国工业行业面板数据的非线性检验 总被引:2,自引:0,他引:2
面对保增长和减排放的双重约束,传统的以减排为导向的环境政策不可避免会陷入两难困境。为此,本文针对污染物不同的处置性假设,以环境效率作为唯一确定环境绩效与产业发展的关系,测算了加入环境污染因素后我国工业各行业的环境效率,并基于异质性行业假定检验了我国环境规制与环境效率的非线性关系并确定了行业最优规制水平。研究表明:若考虑非期望产出(污染排放)的影响,中国工业环境效率有明显的下降;工业环境规制与环境效率正相关,一定程度上验证了"波特假说"的正确性;其中,环境规制对清洁生产型行业当期环境效率促进作用显著,而对污染密集型行业的影响存在滞后效应;环境规制强度和环境效率之间符合倒"U"型关系,具有显著的三重非线性门槛特征,但是,不同行业环境绩效对于环境规制强度的弹性系数和极值有所差异。本文政策涵义明显:及时调整传统基于减排导向的环境政策,考虑将提高环境效率纳入环境政策的目标决策中。同时,政府切忌走入盲目提高环境规制强度的误区,应根据各行业现实特点,有针对性地制定差异化的环境规制强度和标准,并注重滚动修订,及时调整至最优水平。 相似文献
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本文采用2009~2020年254个企业OFDI及所处城市空气污染数据进行研究,研究发现:(1)OFDI对空气污染的影响显著为负,即企业对外直接投资能够改善地区空气质量;(2)企业对外直接投资对空气质量的影响存在结构效应和技术效应,OFDI通过产业结构升级和技术进步等方式改善空气质量存在最优区间;(3)对外直接投资对国内环境的影响存在异质性,就东道国而言,对高度开放且环境规制程度良好的东道国进行投资能有效降低母国的空气污染水平;就母国而言,处于严重空气污染地区的非国有企业进行对外直接投资可使空气质量得到更显著的改善。 相似文献
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文章基于波特假说从理论推导视角研究环境规制作用下的企业技术创新路径及动态演化过程。(1) 基于经济学的供给和需求理论, 阐释环境规制对企业创新价值的提升作用, 打破了边际效用递减和边际成本递增的传统规律; 结合环境规制对需求和供给的影响, 重塑技术创新的供给和需求曲线,运用均衡模型求解企业的最优供给量, 结合供给和需求曲线的位移变化, 研究环境规制下企业技术创新的动态演化路径; (2) 分析了包括企业技术开发和技术转化两阶段的技术创新动态价值链整合, 研究企业绿色工艺创新和绿色产品创新相结合的技术创新动态模式; (3) 从演化经济学的视角, 探讨了政府环境规制、企业技术创新和公众环保监督的混合策略均衡动态演化博弈过程。 相似文献
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企业环境文化,指影响、制约企业经营活动的各种内部和外部所渗透的文化因素,它划分为物理环境(硬件环境)和人文环境文化(软件文化)。物理环境是表层的,有形的,看得见的,包括厂容厂貌、机器设备、作业现场环境,生活服务、文化娱乐设施等,其状况如何,直接影响企业的发展;人文环境 相似文献
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This study examines variation in top executives' environmental perceptions within firms and within industries. More specifically, we investigate how industry and organizational membership affect top executives' perceptions of five environmental attributes. Results indicate that significant homogeneity of perceptions exists within firms and also within industries. Approximately 40 percent of the variance in individual top-level executives' perceptions of aspects of their respective organization's environment is explained by their organizational and industry membership. Implications of the findings for strategic management and organization theory and for future research are presented. © 1998 John Wiley & Sons, Ltd. 相似文献
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We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
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Agency theory posits a positive relationship between insider ownership and organizational performance. Past empirical studies examining this issue have not firmly established this relationship. The current study postulates and tests the moderating effect of environmental dynamism on the insider ownership and performance nexus. Implications and future research directions are considered. © 1998 John Wiley & Sons, Ltd. 相似文献
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DETELIN S. ELENKOV 《战略管理杂志》1997,18(4):287-302
This study examined the relationship between perceptions of strategic uncertainty and environmental scanning behaviors. It has been postulated that the strength of this relationship will depend on the combined effect of the environmental constraints and the prevailing approach to strategic decision making. A sample of 141 medium-size Bulgarian companies, all of them operating in a highly constrained external environment and a business culture, characterized by a low degree of calculative strategic decision making, was used to test four hypotheses related to scanning behavior. The empirical findings of this study were then compared with the results of prior research on environmental scanning in the United States in order to draw conclusions for both the theory of scanning behavior and strategic management practice in various environments. © 1997 by John Wiley & Sons, Ltd. 相似文献
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唐山市环境噪声现状及控制对策 总被引:1,自引:0,他引:1
对城市环境噪声状况进行定量分析是实现城市噪声污染有效控制的基础性工作。作为此项研究的一个实例 ,运用数理统计方法分析了 1 993-1 998年唐山市环境噪声监测数据 ,得出近年唐山市环境噪声污染有上升的趋势 ,交通噪声是环境噪声的主要污染源 ,且超标现象严重 ,并在此基础上提出了系统的噪声控制对策。 相似文献
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Government's green grip: Multifaceted state influence on corporate environmental actions in China
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Research summary: Emerging economies such as China enjoy economic expansion, but also face dramatic environmental challenges. China's government is a central actor in both stimulating economic activities and pursuing environmental protection. Drawing on panel data and in‐depth interviews, we examined the influence of the Chinese state at multiple levels on the environmental actions of publicly listed firms. The results show that corporate environmental actions follow an inverted U‐shape as control of environmental practices moves from the central government to the most decentral administrative level. This curvilinear relationship is positively moderated by the stringency of environmental regulation and negatively moderated by environmental monitoring capacity. We conclude that state influence on corporate environmental actions in China is multifaceted and subject to “policy‐policy decoupling.” Managerial summary: As China's environmental awareness is growing, the country's government is increasingly concerned with the question as to how it can improve the environmental performance of the firms it controls. Our evidence shows the concurrence of two contravening government influences on corporate environmental practices: a performance‐enhancing effect of the regulatory pressure by multiple authorities and a performance‐diminishing effect of the autonomy enjoyed by local governments. Both the most centrally and the most decentrally controlled firms in China show significantly weaker environmental performance than those controlled by intermediary levels of government. The stringency of sectorial environmental regulation and environmental monitoring capacity affect the strength of the Chinese government's green grip. 相似文献
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This study further examines strategy and performance relationships between and within situations of varying strategic choice and environmental determinism. Contrary to Lawless and Finch's (1989) previous test of Hrebiniak and Joyce's (1985) dynamic, interactive view of organizational adaptation, the results are more in line with the theory. Some discrepancies are found, however, suggesting useful issues and hypotheses for future research. 相似文献
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本文以科技型上市公司2009~2014年发布的社会责任报告为研究样本,对环境投资与经济绩效之间的关系进行实证研究。从社会责任的视角入手,对科技型上市公司社会责任报告的发布状况和环境投资的披露状况进行分析,将环境投资与经济绩效指标分类进行细化研究,结果表明科技型企业环境投资与宏观经济指标不存在线性关系,对公司营运能力也不存在显著影响,废弃物污染治理投资、环保专项基金、环境税费与公司偿债能力、发展能力、盈利能力之间呈显著正相关,环保设施及系统投资与公司盈利能力之间呈显著负相关,清洁项目投资和生态建设及绿化投资对经济绩效的影响不显著。因此,科技型企业积极开展废弃物污染治理、成立充实环保专项基金、据实承担环境税费,能带来经济利益与环境利益的双赢。 相似文献
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Our study of 267 U.S. firms shows that improved environmental risk management is associated with a lower cost of capital. Our findings provide an alternative perspective on the environmental‐economic performance relationship, which has been dominated by the view that improvements in economic performance stem from better resource utilization. Firms also benefit from improved environmental risk management through a reduction in their cost of equity capital, a shift from equity to debt financing, and higher tax benefits associated with the ability to add debt. These findings help build better theory regarding the outcomes of strategic improvements in environmental risk management. Copyright © 2008 John Wiley & Sons, Ltd. 相似文献
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企业的环境保护、社会责任及其市场效应——基于紫金矿业环境污染事件的案例研究 总被引:3,自引:0,他引:3
本文以紫金矿业汀江污染事故为例,运用事件研究法分析了紫金矿业污染事件及其后两次罚款对紫金矿业及同行业公司股价的影响,以探讨不同类型环境事件的不同市场效应。实证结果表明,上市公司环保绩效能够在一定程度上影响投资者决策。A股和H股市场都能对重大环境污染事故做出显著负面反应;但A股市场基本不能对政府处罚、环境诉讼等负面环境事件做出有效反应;H股市场投资者整体上更加关注价值投资、企业的长远发展和社会责任,能够对环境事件导致的罚款做出负面反应。研究结果还表明投资者能够识别不同类型环境事件的信息含量:A股市场很少考虑企业的环境责任,更多关注与企业经营业绩相关的环境信息,H股市场则更多关注企业治理和企业价值相关的环境信息。 相似文献