企业环境责任与环境绩效理论研究及实践启示

The Theoretical Connotation and Practical Implications of Corporate Environmental Responsibility and Environmental Performance

我国经济社会发展过程中出现了严重的环境问题。关于企业环境责任与环境绩效相关领域的理论研究与实践存在缺欠,如概念模糊、缺乏权威环境绩效评价和信息披露规范以及对企业履行社会责任激励不足等问题,制约了企业履行环境责任。我国企业环境绩效评价标准和信息披露制度尚待完善。应通过设置环境绩效和环境信息披露的激励机制,使环境保护上升为企业战略层面的自觉行动,实现经济发展与社会环境可持续发展的统一。

Serious environmental problems have arisen during the process of economic development in China. One important reason is the insufficiency of theoretical researches of CER, CEP and other related fields. Vague definitions and the lack of authoritative CEP evaluation, EID regulation and incentives for enterprises have restricted the performance of CER. China＇s CEP evaluation standards and EID institution have yet to be perfected. Incentive mechanisms of CEP and EID should be created in the future so that enterprises would take the initiative to integrate CER into their business strategies. In that way, economic growth, social and environmental sustainable development can go hand in hand.