我国石化行业环境绩效及其影响因素研究——基于企业环境责任信息披露的分析框架

发布时间：2018-02-03 00:56

本文关键词： 环境绩效石化行业环境责任信息披露可持续发展报告指南　出处：《产业经济评论》2017年06期 　论文类型：期刊论文

【摘要】：论文以我国石化行业上市公司的年报和社会责任报告为样本,参照全球报告倡议组织发布的《可持续发展报告指南4.0版本》,采用指数法度量了我国石化行业的环境绩效,并构建多元线性回归模型,对环境绩效的影响因素进行实证研究。研究表明:我国石化行业环境绩效平均得分为0.37分,整体绩效水平不高;将环境战略纳入企业的规制体制可以加强组织内部各层级的环保意识,从而促进环境绩效水平的显著提高,而研发强度与企业环境绩效显著负相关,这可能是因为过度的资金投入导致了管理者对环境管理的忽视。可见,为了提高环境绩效水平,应该鼓励企业环保技术的创新,通过"研发"与"环控"相结合的形式降低环境的影响程度,同时企业必须重视环保政策的落实,将环境战略贯穿于环境管理的各个环节。
[Abstract]:This paper takes the annual report and social responsibility report of listed companies in petrochemical industry as samples, referring to the "Sustainable Development report Guide 4.0" issued by the Global reporting Initiative. The index method is used to measure the environmental performance of petrochemical industry in China, and a multivariate linear regression model is constructed. The empirical study on the influencing factors of environmental performance shows that the average score of environmental performance of petrochemical industry in China is 0.37, and the overall performance level is not high; The incorporation of environmental strategy into the regulatory system of enterprises can strengthen the awareness of environmental protection at all levels within the organization, thus promoting the significant improvement of environmental performance, while R & D intensity has a significant negative correlation with enterprise environmental performance. This may be due to excessive capital investment led to the neglect of environmental management. Therefore, in order to improve the level of environmental performance, enterprises should be encouraged to innovate in environmental technology. Through the combination of "R & D" and "environmental control" to reduce the degree of environmental impact, enterprises must attach importance to the implementation of environmental protection policies, environmental strategies run through all aspects of environmental management.
【作者单位】：昆明理工大学管理与经济学院;
【基金】：国家社会科学基金一般项目“资源环境约束下我国少数民族地区经济增长效究”(14BTJ013) 云南省应用基础研究计划项目“吸引社会资本投入生态补偿的股权投资模式研究”(2017FB104)
【分类号】：F406.7;F426.72;X322
【正文快照】： 一、引言石化行业是我国国民经济的支柱型产业,该产业具有覆盖面广、产业链长、高污染、高能耗等特点。2012年,我国环境保护部对八家中央企业的主要污染物进行考核,其中就有两家属于石化行业,考核结果显示:中央六家企业均实现了2012年度各项主要污染物总量减排目标,通过年度考

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