企业公开的环境保护战略是可靠的吗？——来自管理层业绩目标的影响

Released Corporate Environmental Protection Strategy Reliable? ——Influence from Management Performance Objectives

中文关键词:  环境战略  环境管理控制  业绩目标  制度因素

英文关键词:environmental strategy  environmental management control  performance objectives  institutional factor

中文摘要:

      企业环境战略是否得以实施以及公开的环境保护承诺是否“属实”,在现有文献中缺乏探讨。文章通过融合战略管理与管理会计领域的相关研究,分析了企业公开的环境战略与环境管理控制存有差距的影响因素。经过理论回顾与分析,文章认为企业的业绩目标是长期导向还是短视主义导向,是关键的内因,而环境监管制度是关键的外因。在理论分析的基础上,随后的质性案例研究印证了理论分析的主要观点。文章的研究表明,通过案例调查深入了解企业内部的环境管理控制,有助于了解企业环境保护责任的承担以及环境保护战略的实施程度。

英文摘要:

      It deserves more discussion on whether a corporate environmental strategy has been really carried out and whether the released promise of environmental protection is "verified", which however is less developed in the extant literature. Combining the research in the field of strategic management and management accounting, this paper analyzes the influencing factors for the gap between released environmental strategy and environmental management control. Through the theoretical review and analysis, this paper asserts that whether corporate performance objectives are long-term-oriented or short-sighted is the key endogenous factor while environment supervision system is the key exogenous factor. On the basis of theoretical analysis followed by a qualitative case study, the main viewpoint is verified for the theoretical part. The research in this paper shows that, through a case survey to do an in-depth study on corporate internal environmental management control, it is helpful to understand the undertaking of environmental protection responsibility and the implementation of environmental protection strategy. 