环境作为一种竞争要素,其重要性随着市场全球化的发展趋势而越发突显,环境问题对政坛和商界的政策制定者来说成为了一个越来越重要的问题。我们也意识到环境问题正在影响企业的盈利绩效,这为商业的战略家们带来了一个基本难题:环保与公司股东权益存在什么样的关系?有一个共同的印象就是企业环保经常与企业其他目标相矛盾,尤其是与增加公司股东利益相矛盾(Walley and Whitehead,1994;Hart and Ahuja,1996)。当然还有人认为公司的环保实 As a competitive factor, the importance of the environment as the development of the market globalization becomes more and more pronounced. The environmental issue has become an increasingly important issue for policymakers in political circles and business circles. We also realize that environmental issues are affecting the profitability of enterprises. This poses a fundamental challenge for commercial strategists: What is the relationship between environmental protection and the shareholders’ rights of the company? One common impression is that corporate environmental protection is often associated with other enterprises The goals are contradictory, especially conflicting with increasing shareholder interests (Walley and Whitehead, 1994; Hart and Ahuja, 1996). Of course, others think the company’s environmental protection is real