Abstract:Taking the companies listed in heavy polluting industries as samples, this research studies the relationship between environmental management system certification and corporate environmental performance, as well asits mediation path from the perspective of certification motivation. Through the study, it is found that environmental management system certification can improve corporate environmental performance, playing a role as “an environmental protection tool”, and that this impact is more pronounced in state-owned holding companies and after the new environmental protection law is promulgated and implemented. Further analysis finds that in the impact of environmental management system certification on corporate environmental performance, environmental technology innovation, environmental protection investment and corporate environmental governance play a mediating role, while environmental information disclosure has not played such a role. These conclusions have implications for further understanding of the role played by environmental management system certification and the mediation path in Chinese enterprises.
张兆国,张弛,裴潇. 环境管理体系认证与企业环境绩效研究[J]. 管理学报, 2020, 17(7): 1043-.
ZHANG Zhaoguo,ZHANG Chi,PEI Xiao. Research on Environmental Management System Certification and Corporate Environmental Performance. Chinese Journal of Management, 2020, 17(7): 1043-.