【摘要】 基于利益相关者和企业环境绩效可能存在的驱动响应关系,提出将企业主体、政府部门、投资者、消费者、社区公众作为5个典型的利益相关者,构建了企业环境绩效的驱动因子体系.选取2008年度国内300强企业作为初始样本,详细整理其公开的环境信息,筛选确定以环境信息公开相对完善的41家企业为案例进行实证分析.企业环境绩效与驱动因素的Spearman相关分析表明,企业主体是环境绩效的主导驱动因素,政府部门和投资者是环境绩效的重要推动因素,而消费者和社区公众对环境绩效未有显著影响;典范对应分析表明,企业环境绩效驱动因素可归为3类,对企业环境绩效的总解释能力达到80.7%;53.66%的案例企业分别受到企业环境管理能力、政府环境规制、企业环境风险等因素的独立作用,而其余企业则受多因素共同作用.更多还原

【Abstract】 Based on the theory of stakeholders,the driving mechanism of corporation environmental performance(CEP) was systemically established.The top 300 corporations in 2008 were selected as the initial samples,and all the open environmental information was collected and analyzed,finally 41 corporations were chosen for further research.The Spearman relationship analysis showed that corporation itself had the greatest impact on CEP,the government and investor’s effect was slighter,while consumers and community public had no influence.The indicators affecting CEP could be summarized into three categories by using CCA analysis,which would interpret 80.7% variation of CEP;53.66% corporations were affected by corporation environmental management ability,government environment regulation and corporation environmental risk,respectively,while others CEP would be interpreted by co-indicators.更多还原