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。
This paper select social responsibility reporting and the annual reporting of petrochemical industry’ listed companies as samples, referring The Sustainability Reporting Guidelines （G4） published by The Global Reporting Initiative, measuring the environmental performance of China＇s petrochemical industry by index method, and constructing the logistic regression model for empirical analysis to fnd out what key factors can infuence the environmental performance. The research results show that ：The average score of environmental performance is0.37 points, so the overall performance level is not high; In corporation, bringing the environment strategy into regulation system can strengthen the awareness of environmental protection in all levels, which can promote the level of environmental performance; however, the intensity of R ＆ D is negatively related to the environmental performance, it’s maybe so excessive funding put into that managers ignore environmental management. Therefore, in order to improve the level of environmental performance, technology innovation should be encouraged by the enterprise and environment infuence should be reduced by the form of combination of the ＂development＂ and ＂environmental control＂, at the same time, enterprises must pay attention to the formulation of environmental policy, so that environmental strategy can throughout all aspects of environmental management.
作者
徐杰
陈明禹
XU Jie;CHEN Ming-yu(Kunming University of Science and Technology, 65009)
出处
《产业经济评论》
2017年第6期104-113,共10页
Review of Industrial Economics
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)
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
Environmental performance
Petrochemical industry
Environmental responsibility information disclosure
Sustainable development reporting Guidelines
