企业绿色治理行为与绩效的关系  

The Relationship Between Corporate Green Governance Behavior and Performance

作　　者：刘奕璇 LIU Yixuan(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《商业观察》2023年第32期47-50,共4页BUSINESS OBSERVATION

摘　　要：“十四五”规划指出要坚持以“绿色发展”作为一系列建设的前置要求,“绿色”应该成为一种普遍形态。绿色治理也成为众多企业的自觉追求,加强环境保护、践行双碳目标的高质量发展对于企业来说势在必行,企业在追求利益最大化的同时也需要承担绿色治理的责任。文章以CJ电力的绿色治理为例,从环境、社会和公司治理三个层面分析企业的绿色治理行为、动因和绩效,得出企业绿色治理行为与企业绩效的关系,并据此给相关企业一定的启示。The"14th Five-Year Plan"points out that China should adhere to the"green development"and regard it as the top requirment for a series of construction."Green"should become a universal form.Green governance has also become the conscious pursuit of many enterprises.It is imperative for enterprises to strengthen environmental protection and practice the high-quality development of double carbon goals.While pursuing the maximization of benefits,enterprises also need to shoulder the responsibility of green governance.This paper takes the green governance of China Yangtze Power Co.,Ltd.as an example,analyzes the green governance behaviors,motivations and performance of enterprises from three aspects,such as environment,society and corporate governance.The result finds out the relationship between green governance behavior and corporate performance,and gives some enlightenment to relevant enterprises.

关 键 词：绿色治理 绩效 CJ电力 

分 类 号：F272.92[经济管理—企业管理]