环境管理体系认证与企业环境绩效研究  

Research on Environmental Management System Certification and Corporate Environmental Performance

作　　者：张兆国[1] 张弛 裴潇[2] ZHANG Zhaoguo;ZHANG Chi;PEI Xiao(Huazhong University of Science and Technology,Wuhan,China;Yangtze University,Jingzhou,Hubei,China)

机构地区：[1]华中科技大学管理学院,武汉市430074 [2]长江大学经济管理学院

出　　处：《管理学报》2020年第7期1043-1051,共9页Chinese Journal of Management

基　　金：国家自然科学基金资助青年基金项目(71702042,71702194);国家社会科学基金后期资助项目(18FJY002)。

摘　　要：从认证动因这一视角出发,选取我国重污染行业上市公司为研究对象,对环境管理体系认证与企业环境绩效之间的关系及其作用路径进行了研究。研究发现:环境管理体系认证能够提高企业环境绩效,起到了"环保工具"之作用,并且这种作用在国有控股公司及新环保法颁布实施之后更为显著;进一步分析发现,在环境管理体系认证影响企业环境绩效中,环保技术创新、环保投资和公司环境治理起到了中介路径的作用,而环境信息披露尚未起到这种作用。Taking the companies listed in heavy polluting industries as samples, this research studies the relationship between environmental management system certification and corporate environmental performance, as well asits mediation path from the perspective of certification motivation. Through the study, it is found that environmental management system certification can improve corporate environmental performance, playing a role as "an environmental protection tool", and that this impact is more pronounced in state-owned holding companies and after the new environmental protection law is promulgated and implemented. Further analysis finds that in the impact of environmental management system certification on corporate environmental performance, environmental technology innovation, environmental protection investment and corporate environmental governance play a mediating role, while environmental information disclosure has not played such a role. These conclusions have implications for further understanding of the role played by environmental management system certification and the mediation path in Chinese enterprises.

关 键 词：环境管理体系认证 企业环境绩效 中介路径 

分 类 号：C93[经济管理—管理学]