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基于价值的管理(Value-Based Management,VBM)是一种较新的管理理念.主要强调价值创造.以价值作为主要线索对企业的行为进行管理。尽管目前对于 VBM 包含的具体要素以及实施的具体步骤还存在争议.但确定价值驱动要素这一内容是毋庸置疑的,它对公司的价值创造具有重要的影响。本文以基于价值的管理方法为基本出发点,侧重于探讨环境管理与价值创造之间的因果联系.并归纳和分析以股东价值为基础和以期权价值为基础进行环境管理的价值驱动要素.以从环境管理的角度为公司增加价值。
Value-Based Management (VBM) is a relatively new concept of management that emphasizes value creation, where value is the main clue to manage the behavior of an enterprise. Although there are still some controversies about the specific elements of VBM and the concrete steps to be taken in the implementation, the content of value-driven elements is beyond doubt and it has a significant impact on the value creation of a company. Based on the value-based management approach, this paper focuses on the causal link between environmental management and value creation and summarizes and analyzes the value-driven elements of environmental management based on shareholder value and option value. Environmental management adds value to the company.