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我国社会与经济发展面临着突出的环境问题。在利益相关者的诉求下,企业可以增加环境投资,但是一个关键的问题是环境问题将成为企业负担还是利润来源?为此本文探讨环境管理对企业绩效影响的内部发生机制。研究发现,企业实施积极的环境战略,能够从中获得创新能力、组织学习、跨部门合作和整合利益相关者等组织能力;其中环境战略通过组织学习与跨部门合作能力正面影响成本优势,环境战略通过跨部门合作与整合利益相关者正面影响差异化优势。
China’s social and economic development are facing prominent environmental problems. Firms can increase their environmental investment as stakeholders demand, but a key issue is whether environmental issues will become a burden on enterprises or profit sources. Therefore, this paper explores the internal mechanism of environmental management’s impact on firm performance. The study found that enterprises can adopt positive environmental strategies to gain the organizational capacity of innovation, organizational learning, cross-departmental cooperation and integration of stakeholders. Among them, environmental strategies have a positive impact on cost advantages through organizational learning and interdepartmental cooperation capabilities, and environmental strategies have passed Cross-sectoral cooperation and integration of stakeholders positively affect differentiation advantage.