基于公司治理视角的企业环保投资行为研究

发布时间：2018-04-12 08:11

本文选题：环境规制 + 企业行为　；参考：《郑州大学学报(哲学社会科学版)》2017年03期

【摘要】：环境的公共性在面对企业自利行为时往往导致其被过度使用或低效使用,从而导致环境的破坏或污染。企业环保投资行为是整个公司治理利益相关者之间相互博弈谈判的结果,在从企业行为的环境负外部性到企业环保投资决策的传导中,公司治理发挥了重要作用,其中政府环境规制、媒体关注、社会公众等外部治理因素对企业环保投资行为提供了硬性约束,而公司股权结构、产权性质、董事会特征以及高管特征等内部治理机制则对企业环保投资行为产生了直接影响。对于企业环保投资行为的优化应从企业内外部治理主体角度进行,一是明确政府作为外部治理主体的责任,二是强化公众和媒体外部治理要素的参与,三是优化企业管理层环保投资的激励机制,健全企业环境信息披露机制,同时优化公司内部治理中不利于企业环保投资的变量。
[Abstract]:The publicity of the environment in the face of self-interest behavior often leads to its overuse or inefficient use, resulting in environmental damage or pollution.The enterprise environmental protection investment behavior is the result of the game negotiation between the stakeholders of the whole corporate governance, and it plays an important role in the transmission from the negative externality of the enterprise behavior to the enterprise environmental protection investment decision.Among them, external governance factors such as government environmental regulation, media concern, social public and other external governance factors provide firm constraints on enterprises' environmental protection investment behavior, while corporate equity structure, property right nature, etc.The internal governance mechanism, such as the characteristics of the board of directors and executives, has a direct impact on the environmental protection investment behavior of enterprises.The optimization of enterprises' environmental protection investment behavior should be carried out from the perspective of the internal and external governance subjects of enterprises. One is to clarify the responsibility of the government as the external governance subject, and the other is to strengthen the participation of the public and the media in the external governance elements.The third is to optimize the incentive mechanism of the environmental protection investment of the enterprise management, perfect the environmental information disclosure mechanism of the enterprise, and optimize the variables in the internal governance of the company that are not conducive to the environmental protection investment of the enterprise.
【作者单位】：郑州大学商学院;
【基金】：国家社会科学基金项目“基于价值网的新创平台企业竞争战略研究”(项目编号:14BGL054) 河南省软科学研究计划项目“基于创新网络的郑州航空港区临空产业集群研究”(项目编号:172400410213) 河南省高等学校重点科研项目“基于产业协同和制度谐振的河南省科技服务业发展研究”(项目编号:17A790018) 河南省高校科技创新人才支持计划项目(人文社科类) 河南省首批青年文化英才支持计划项目(社科理论类)
【分类号】：F271;F275;X322

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