国外企业环境责任研究综述

迄今,西方社会早已迈过严重污染阶段(如雾霾),环境责任承担(CER)几乎成为跨国企业的标准范式,全面回顾国外CER研究对深处环境危机中的中国来说具有很强的现实意义。本文回顾了国外学术界从商业伦理、利益相关者管理、战略管理、环境行为及环境绩效视角的CER研究,归纳总结了CER概念主张及维度测量。研究发现,制度环境、市场状况、产业现状、利益相关者等是促成企业CER行动的外部因素,而企业规模、发展战略、治理结构以及技术条件等是制约CER行动的内部因素,内外多种因素的整合作用决定企业CER行为。此外,研究还发现,CER可以提升资源利用效率、降低成本费用与提升技术能力等,还能够帮助企业获得良好声誉和改善品牌形象,在一定条件下也可帮助企业建构可持续竞争优势,甚至对企业的财务绩效产生积极影响。最后,本文展望了CER研究的全球本土化、创新性、实务性以及中小企业化等发展方向,并分析探讨了国外CER研究对中国本土研究和CER实务的启示。

A Literature Review of Corporate Environmental Responsibility Abroad

Till now, serious environmental pollution(e.g. smog) has gone away in western countries and CER (Corporate Environmental Responsibility) becomes a business norm for multinational companies. So it is necessary and worthy to review CER research internationally and comprehensively, especially when China are being in environmental crisis heavily. In this article, several schools of research were reviewed, including business ethics, stakeholders management, environmental strategy, environmental undertaking and environmental performance. This article reviewed different definitions and measurement suggestions from several perspectives, highlighted CER determinants(e.g. institution, markets, industries, companies, stakeholders, etc.), and listed the main possible results from CER(e.g. managerial efficiency, brand image or reputation, fnancial performance, and strategic competitive advantage etc.). Unfortunately, there is no accordant conclusion in this feld. Then, the authors prospected the research trend in the future, including global-localization, strategic CER, innovative CER,and exploitative study on CER of SMEs etc. In the end, the authors discussed how to implement CER research and practice in China.