企业环境管理体系认证有效吗

Is Environmental Management System Certification of the Enterprise Effective

目前,我国通过环境管理体系认证(ISO14001)的企业数量位居世界第一。但有关环境管理体系认证与企业环境绩效关系的实证研究却主要集中在国外市场经济发达的国家,而且结论也不一致。本文以我国重污染行业上市公司为样本,研究了环境管理体系认证对企业环境绩效的影响,以及企业财务绩效和外部制度压力在这种影响中的调节作用。研究发现,环境管理体系认证对企业环境绩效有正向影响,并在2015年新《环保法》颁布实施之后更加明显;企业财务绩效在环境管理体系认证影响企业环境绩效中起到正向调节作用;政府监管、行业竞争和舆论监督在环境管理体系认证影响企业环境绩效中均起到正向调节作用;企业环境信息披露在环境管理体系认证影响企业环境绩效中尚未起到正向调节作用。这些研究结论对如何深入认识和充分发挥环境管理体系认证的作用,提高企业环境绩效有着重要的启示意义。

In the face of increasing environmental pollution prob lems, the International Organization for Standardization (ISO) issued the ISO14001 standard in 1996. This standard combines the economic goals of enterprises with environmental goals and has important guiding significance for helping enterprises establish a scientific environmental management system. By the end of 2016, the number of enterprises that have passed ISO14001 certification in China has ranked first in the world. Then, does ISO14001 improve corporate environmental performance? The current empirical re search on this issue is basically carried out in developed countries, and has not reached a consensus conclusion. The reason for the inconsistency is that related research does not pay attention to the specific conditions that ISO14001 affects corporate environmental performance: the financial performance and the external institu tional pressure. It can be seen that it is necessary to further examine the impact of ISO14001 on corporate environmental performance in light of the financial performance and external institutional pres sure of Chinese enterprises. This paper takes the A-share listed companies in heavy polluting industry of Shenzhen and Shanghai in the period of 2010-2017 as the research sample. First, examining the impact of ISO14001 on corporate environmental performance;secondly, examining the moderating effect of the financial performance on the relationship between ISO14001 and corporate environmental performance;finally, from the perspective of external institutional pressure, ex amining the moderating effect of institutional factors such as gov ernment regulation, industry competition, corporate environmental information disclosure and media supervision on the relationship between ISO14001 and corporate environmental performance. The empirical results show that ISO14001 has a positive impact on cor porate environmental performance, but it is not significant before the implementation of the new environmental protection law in 2015, and it has become more and more significant after that;the financial performance has played a positive moderating role in the relationship between ISO14001 and corporate environmental per formance;government regulation, industry competition and media supervision have played a positive moderating role in the relation ship between ISO14001 and corporate environmental performance, while corporate environmental information disclosure has not yet played a positive moderating role. The contributions of this paper are mainly in the following three aspects: First, this paper supplements the empirical evidence of the effectiveness of ISO14001 in developing countries, and further deepens the understanding of environmental management system certification. Second, this paper helps explain why the impact of ISO14001 on corporate environmental performance differs in differ ent enterprises, thus providing a new way of thinking for studying this problem. Third, this paper has deepened the understanding of the important role of environmental laws, regulations and supervi sion in influencing the effectiveness of environmental management system certification, and also provided empirical evidence for the effectiveness of the implementation of a series of environmental laws and regulations such as the new environmental protection law.