分类号�墸犆芗叮墸崳�
学校代码”亨从�壯Ш�201570030180�崳�
企业环境责任对企业绩效的影响研究�崳�
——以我国重污染行业公司为案例�崳�
Research�爋n�爐he�爄mpact�爋f�燾orporate�崳�
environmental�爎esponsibiIity�爋n�崳�
Enterprise�燩erformance�崳�
—Takin
g�燙hina
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s�爃eavy�爌ollution�爄ndustry�燼s�燼�燾ase�崳�
研究生姓名
�墸墸崳�
指导教师姓名、职称�壩舛ㄓ窀苯淌冢崳�
学�牽谱ㄒ担壒ど坦芾恚崳�
研�牼糠较颍壠笠倒芾恚崳�
湖南师范大学学位评定委员会办公室�崳�
二〇一八年五月�崳�
摘要�崳�
我国经济己进入“从规模粗放转向质量集约型，产业经济面临转型升级、结�崳�
构优化”阶段，经济发展累积成的环境污染事件频发，并成为新的社会矛盾环境�崳�
污染主要是由经济活动造成的，企业作为市场经济活动的重要载体，应加快环保�墸��崳�
投入，生产绿色产品，积极履行环境责任，这是经济发展的必然趋势。本文借鉴�崳�
国内外环境责任研宄成果，针对我国企业环境责任履行情况进行案例实证分析，�崳�
并对推动企业履行环境责任提出对策。�崳�
本文共分五部分，第一部分是绪论部分，本章节介绍了本文的选题背景、研�崳�
宄意义以及国内外企业环境责任的研宄现状；第二部分是概念界定和理论基础；�崳�
第三部分针对我国四个重污染行业的12家典型性上市公司的企业环境责任和企�崳�
业绩效进行实证研究；第四部分对企业履行环境责任提出建议；第五部分是是启�崳�
示和展望。�崳�
本文创新点在借鉴国内外企业环境责任研宄成果的基础上，通过对我国四个�崳�
重污染行业12个典型上市公司2010－2016年的数据分析，证实企业环境责任履�崳�
行对企业经营绩效有积极的影响作用，企业承担环境责任有助于自身经济效益、�崳�
市场竞争力的提升，并提出了一系列推动企业环境责任履行的建议�崳�
关键词：环境责任；企业绩效；利益相关者�崳�
I�崳�
Abstract�崳�
China＇s�爀conomy�爃as�爀ntered�燼�牐�scale�爁rom�爀xtensive�爐o�爄ntensive�爍uality，�崳�
industry�爀conomy�爄s�爁acing�爐he�爐ransformation�燼nd�爑pgrading，�爏tructural�爋ptimization，�崳�
economic�燿evelopment�爏tage，�燼ccumulation�爋f�爀nvironmental�爌ollution�爄ncidents，�燼nd�崳�
become�燼�爊ew�爏ocial�燾ontradictions�爀nvironmental�爌ollution�爄s�爉ainly�燾aused�燽y�爐he�崳�
economic�燼ctivities�爋f�爐he�爀nterprise，as�燼n�爄mportant�燾arrier�爁or�爉arket�爀conomic�崳�
activity，�爏hould�燼ccelerate�爐he�爀nvironmental�爌rotection�爄nvestment，�爌roduction�爋f�崳�
green�爌roducts，and�燼ctively�爁ulfill�爐he�爀nvironmental�爎esponsibility，this�爄s�爐he�崳�
inevitable�爐rend�爋f�爀conomic�燿evelopment．�燘ased�爋n�爐he�爎esearch�爎esults�爋f�崳�
environmental�爎esponsibility�燼t�爃ome�燼nd�燼broad，�爐his�爌aper�燼nalyzes�爐he�燤fillment�崳�
of�爀nvironmental�爎esponsibility�爄n�燙hinese�爀nterprises，�燼nd�爌uts�爁orward�崳�
countermeasures�爐o�爌romote�爀nterprises�爐o�爁ulfill�爐heir�爀nvironmental�爎esponsibilities．�崳�
This�爌aper�爄s�燿ivided�爄nto�爏ix�爌arts，�爐he�爁irst�爌art�爄s�爄ntroduction，�爐his�燾hapter�崳�
introduces�爐he�爎esearch�燽ackground，�爎esearch�爏tatus�爍uo�爋f�爀nvironmental�崳�
responsibilities�爋f�爀nterprises�燼t�爃ome�燼nd�燼broad�燼nd�燿ie�爏ignificance；�爐he�爏econd�崳�
part�爄s�爐he�燾oncept�燼nd�爐heory，�爐he�爐hree�爐heory�燼ssociated�爓ith�爐he�爄ntroduction�爋f�爐his�崳�
study，�爏ocial�燾ontract�爐iieory，�爏takeholder�爐heory，�爀xternality�爄n�爒iew�爋f�爋ur�燾ountry；�崳�
12�爇ey�爌olluting�爄ndustries�爈isted�燾ompanies�爄n�爐hird�爐ypical�爌art，�爁irstly，�燼nalysis�爋f�崳�
the�燾urrent�爏ituation�爋f�爀nvironmental�爎esponsibility�爌erformance，�爐hen�爓e�燼ccording�崳�
to�爐he�爏tatus�燼nd�爌erformance�爋f�爀nterprises�爐o�爁iilfill�爐he�爀nvironmental�爎esponsibility�崳�
of�爀nterprises�爁or�爏ample�燼nalysis�燼nd�爀mpirical�爎esearch，�爌ut�爁orward�爐o�燾arry�爋ut�崳�
environmental�爎esponsibility�爃as�燼�爌ositive�燾orrelation�爐o�燽usiness�爌erformance�爌oint�崳�
of�爒iew；�爐he�爁ourth�爌art�爋f�爐he�爌ush�燾orporate�爀nvironmental�爎esponsibility�爌ut�崳�
forward�燾ountermeasures；�爐he�爁ifth�爌art�爄s�爐he�爄nspiration�爉d�爋utlook．�營n�爐his�爌aper，�崳�
through�爐he�燼nalysis�爋f�爌anel�燿ata�爋f��12�爐ypical�爈isted�燾ompanies�爋n�爁our�爇ey�爌olluting�崳�
industries�爄n�燙hina�爁or��2010－2016�爕ears，�爐he�爀mpirical�燾orporate�爀nvironmental�崳�
responsibility�爄ndex�爐hrough�燼�爏ignificant�爐est，and�爏ignificantly�爌ositive，confirmed�崳�
that�爐he�爀nterprises�爐o�燼ctively�燾arry�爋ut�爀nvironmental�爎esponsibility�爃as�燼�爌ositive�崳�
II�崳�
impact�爋n�燽usiness�爌erformance�爁or．�燭hen，according�爐o�爐he�燼nalysis�爎esults，it�爄s�崳�
proposed�爐hat�爀nterprises�爏hould�燽ear�爐he�爀nvironmental�爎esponsibilities�爌ositively，�崳�
and�爐iie�爀nvironmental�爎esponsibilities�爋f�爀nterprises�爓ill�燾ontribute�爐o�爐he�崳�
improvement�爋f�爀conomic�爀fficiency�燼nd�爉arket�燾ompetitiveness，�燼nd�爌ut�爁orward�燼�崳�
series�爋f�燾ountermeasures�爐o�爌romote�爀nterprises�爐o�爁ulfill�爐heir�爀nvironmental��
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responsibilities．�崳�
Key�爓ords�牐海燛nvironmental�爎esponsibility�牐唬燛nterprise�爌a－formance�牐唬崳�
Stakeholder�崳�
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