摘要
从理论上来说,实施环境经营可以提高企业将来的竞争力,进而可以提高企业价值。为此,日本政府通过"碳足迹制度"的形成与普及、"环境力"评价方法和股价指数的开发与应用等实践活动,寻求企业与消费者在环境问题上的一体化的对应和吸引金融市场对"环境力"的投融资。同时,日本企业也在积极地采取与环境相关的措施,在建立环境管理体系、引入环境会计和发布环境报告书等方面开展着环境经营的实践活动。理论与实践的结合带来良好的效果,日本的产业界在节省能源和减少产业废弃物排放等方面效果明显,以索尼和理光为代表的企业也通过实施环境经营大大提高了自身的价值。
Theoretically, the implementation of environmental management can improve the competitiveness and thus the value of enterprises. In order to accord both enterprises and consumers over the environmental problems and to improve the finaneing of ＂environmental power＂, the Japanese government has facilitated the development of the ＂carbon footprint system＂ , the assessment of ＂environmental power＂ , and the utilization of stock price index. Meanwhile, the Japanese enterprises are also taking active measures to cope with environ- mental problems, by building environmental management system, introducing environmental accounting and publishing environmental reports. The combination of theories and practices brings good results in terms of energy saving and emission reduction, improving the value of enterprises respresented by SONY and RICOH, who have embraced the environmental management.
出处
《现代日本经济》
CSSCI
2010年第1期31-39,共9页
Contemporary Economy OF Japan
基金
教育部重点研究基地项目"中日韩循环经济发展研究"(2006JPXM100)
吉林大学基本科研业务费项目"企业社会责任与企业价值关系研究--日本的理论与实践"(2008ZZ019)
教育部留学回国人员科研启动基金项目"日本企业环境经营研究--兼论中日企业环境经营合作"
关键词
日本
环境经营
企业价值
竞争力
环境力
Japan
Environmental Management
Enterprise Value
Competitiveness
Environmental Power
