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Released Corporate Environmental Protection Strategy Reliable
?
———
Influence from Management Performance Objectives
DAI Lu & LONG Li
(
1. Business School
,
Renmin University of China
,
Beijing 100872
,
China
;
2. Beijing BSDL Capital Ltd.
,
Beijing 100875
,
China
)
Abstract
: 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. Combi鄄
ning 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 anal鄄
ysis, this paper asserts that whether corporate performance objectives are long鄄term鄄oriented or short鄄sighted is the key endoge鄄
nous 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鄄depth study on corporate internal environmental management control, it is helpful to understand the under鄄
taking of environmental protection responsibility and the implementation of environmental protection strategy.
Key Words
: environmental strategy; environmental management control; performance objectives; institutional factor
(
本文责编
摇
王沈南
)
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