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提高企业家环保意识并加强企业环境信息披露是环境治理的重要措施。以中国上市公司环境调查组委会公布的“2013上市公司环境责任评级”为样本数据,实证分析了企业家素质、企业环境责任与企业绩效之间的相互关系与作用机制。实证结果表明,企业家素质越高则企业的环境责任评级越高,并且企业环境责任评级越高,企业的远期价值越大,短期绩效也并未降低。
Enhancing entrepreneur environmental awareness and strengthening corporate environmental information disclosure are important measures for environmental governance. Based on the “2013 Listed Company Environmental Liability Rating” published by the Environmental Protection Organizing Committee of Listed Companies in China, this paper empirically analyzes the interrelationship and mechanism between entrepreneurial quality, corporate environmental responsibility and corporate performance. The empirical results show that the higher the quality of entrepreneurs is, the higher the corporate environmental responsibility rating is and the higher the corporate environmental responsibility rating is, the greater the long-term value of the enterprise and the short-term performance are not reduced.