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在工业化初期,由于国家政府缺乏有效的环境规制,环境成本主要由社会负担,结果导致过度生产与环境的严重污染。1972年里约“地球峰会”之后,世界各国纷纷加强了环境规制,并确立了“污染者付费”的原则,从而在一定程度上实现了环境成本的内部化。20世纪80年代以后,企业环境绩效与经济绩效的关系以及企业环境成本补偿问题成为企业战略管理研究中所关注的重要问题。
In the early stage of industrialization, due to the lack of an effective environmental regulation by the national government, the environmental costs were mainly borne by the society, resulting in serious pollution of over-production and the environment. After the 1972 Rio + Earth Summit, all countries in the world stepped up environmental regulation and established the principle of “polluter pays”, thus achieving the internalization of environmental costs to a certain extent. Since the 1980s, the relationship between corporate environmental performance and economic performance as well as the compensation of environmental costs of enterprises has become an important issue of concern in the strategic management of enterprises.