企业的环境责任研究
|
摘要
企业社会责任是20世纪初以来在西方学术界开始探讨的重要问题,具有较高的学术价值和实践意义。企业的环境责任是企业社会责任中日益紧迫的热点问题,问题的解决有利于企业、社会与环境的可持续发展。本文试从企业社会责任研究的环境专题着眼,为企业社会责任的研究抛砖引玉。
系统辩证学是本文研究的视角。系统辩证学以系统观、过程观和时空观为基本观点,以自组涌现律、差异协同律、结构功能律、层次转化律和整体优化律为基本规律,科学地表述了企业环境责任的辩证发展规律,全面揭示了环境责任的本质特征。从系统辩证学这一哲学层面出发来探讨企业环境责任,是本文的创新之处,它有别于以往经济学、社会学、伦理学和法学的视角,有助于整体把握与动态考察企业环境责任的发展和规律。
本文采取的研究方法主要有:历史分析、比较分析与实证分析。通过历史分析,我们可以发掘企业环境责任产生与发展的历史背景和理论基础,并且追溯中国企业环境责任的文化渊源和成果,认识到中国企业环境责任的发展是有根的发展;通过比较分析,我们可以从发达国家和中国企业在承担环境责任的不同程度和不同方面来认识我国企业的特殊性,从而可以适当借鉴有助于中国企业可持续发展的理念和措施;通过实证分析,可以达到本文的三个预期目标:第一,展开包括制造、化工、电子、医药、服装、食品等多家异质企业的调查研究,了解企业环境责任的认知和履行状况。第二,在同质(汽车)企业中进行定性和定量的研究和比较分析,取长补短。第三,选取一家(灯泡)工厂进行深度调研,探索企业环境责任执行力的问题。
企业的环境责任是指企业在经济活动中认真考虑自身行为对自然环境的影响,并且以负责任的态度将自身对环境的负外部性降至力所能及的水平,目标成为“资源节约型”的环境企业。
本文首先论述了研究的背景和意义、研究的视角与创新、研究的思路与内容以及研究方法和预期目标。然后梳理了企业社会责任的缘起、争论和发展的相关文献,为全文奠定了理论基础。进而展开对企业环境责任系统特征分析,阐述了企业环境责任的要素、结构、功能和原则。通过对国内外企业环境责任的案例分析,表明德国、日本和美国的企业环境治理具有明显的领先优势,北京同仁堂、济南钢铁公司和内蒙古亿利资源集团公司在履行环境责任方面也取得了良好的效果,天人协调的生态智慧是中国企业发展的根基。在系统辩证学的视角下,我国企业依然存在着严重的环境污染问题,其原因在于包括政府、企业和公众在内的整体责任。系统科学为创造性地解决复杂的企业环境责任问题提供了新的理论和方法,通过聚类分析和因子分析,识别出企业环境责任的9个主因子和7个关键指标,这使得系统辩证学的研究方法又前进了一步。论文的最后部分是完善我国企业环境责任的建议:政府、企业、公众三位一体,通力合作。从上海申华灯泡厂的企业环境责任的调查报告中,可以得出一系列关于环境价值观与执行力的分析结论,建议和启示。
总之,从系统辩证学的视角出发,我们可以全面考察企业环境责任,充分认识我国企业与国外企业的差距,并借鉴和探索有益于我国企业发展的理念和措施。中国企业的可持续发展是有根有助的,政府和公众对于企业的环境责任同样不可推卸。
Corporate Social Responsibility (CSR) is an important issue initially discussed in the western academic field from the early 20 century. Corporate Ecological Responsibility (CER) is an increasingly urgent and hot topic in CSR. It helps for the sustainable development of corporate, society and environment. This thesis focuses on the ecological aspect of CSR, aiming at promoting the improvement of CSR research.
Systematic and Dialectical Science (SDS) is the perspective of this thesis. The basic SDS views are systematic point, progressive point, and time and space point. The fundamental laws of SDS refer to organization-emerging law, difference cooperating law, structural and functional law, class transferring law and integrity improving law. These views and laws express the dialectially developing regulation of CER in a scientific way and the essential feature of CER is discovered inclusively. To discuss CER in the perspective of the philosophy SDS is the innovation of this thesis. Different from the previous perspectives, such as the principles of economics, management, and sociology, it can completely grasp and dynamically investigate the development and regulation of CER.
The research methods of this thesis mainly include historical analysis, comparative analysis and empirical analysis. Through historical analysis, we can find out the background and theories of CSR appearance and development. Tracing the cultural source and CER achievement, we can recognize that Chinese CER is deep-rooted; Through comparative analysis, we can realize the special characteristics of Chinese corporation in different degree and aspects from developed countries. And we can properly adopt some notions and measures useful to our sustainable development; Through empirical analysis, three expectations can be met: firstly, be aware of the understanding of executing status of CER by the investigation research of different corporations covering chemical, manufacturing, electronics, pharmaceutical, clothes and food enterprises; secondly, carry out quantity and quality research and comparative analysis in the same professional (automotive) enterprise to maximum advantages and minimum disadvantages; thirdly, hold a deep investigation in one (electronic bulb) factory to explore the execution issue of CER by class analysis.
Corporate Environmental Responsibility (CER) means that enterprises should take their influence on the environment into consideration and try to reduce the negative externalties as far as possible. CER enables enterprises to be resource-economical and environment-friendly.
Firstly, this dissertation discusses the background, significance, perspective, innovation, outline, content, method and expectation of the research. Then it studies the origin, argument and development of CSR and sets up the theoretical foundation for the whole. Furthermore, it focuses on the system characteristic analysis of CER and explains the elements, structure, function and principles of CER. Through the case analysis of international and domestic CER, we can find that Germany, Japan and America take the leading role in the environment governance and Beijing Tong Ren Tang, Jinan Steel Company and Internal Mongoria Yili Resources Group made quite a lot achievement in environmental responsibility. And the sustainable development of Chinese enterprises is deep-rooted. In the perspective of SDS, there still remains serious environmental problems which relating to the whole responsibility of government, enterprise and the public. Systematic science provide new theories and methods for creatively solve the rather complicated CER problem. By cluster analysis and component analysis, 9 principle components and 7 key indexes of CER are identified. It helps the research method of SDS make further progress. The final part of the dissertation is the suggestion to improve CER of our country: the unity of government, enterprise and the public should collaborate together. From the investigation report of CER in Shanghai Shenhua Bulb Factory, a series of conclusion on environmental values and execution has been made and some corresponding suggestion and enlightenment are quite original to promote the CER.
In short, in the perspective of SDS, we can investigate CER on the whole, recognize the difference between national and international business, and explore the notion and measures suitable for Chinese enterprise development. The development of Chinese enterprises is deep-rooted with various help. Government and the public should actively take part in the CER construction for the harmonious society.
系统辩证学是本文研究的视角。系统辩证学以系统观、过程观和时空观为基本观点,以自组涌现律、差异协同律、结构功能律、层次转化律和整体优化律为基本规律,科学地表述了企业环境责任的辩证发展规律,全面揭示了环境责任的本质特征。从系统辩证学这一哲学层面出发来探讨企业环境责任,是本文的创新之处,它有别于以往经济学、社会学、伦理学和法学的视角,有助于整体把握与动态考察企业环境责任的发展和规律。
本文采取的研究方法主要有:历史分析、比较分析与实证分析。通过历史分析,我们可以发掘企业环境责任产生与发展的历史背景和理论基础,并且追溯中国企业环境责任的文化渊源和成果,认识到中国企业环境责任的发展是有根的发展;通过比较分析,我们可以从发达国家和中国企业在承担环境责任的不同程度和不同方面来认识我国企业的特殊性,从而可以适当借鉴有助于中国企业可持续发展的理念和措施;通过实证分析,可以达到本文的三个预期目标:第一,展开包括制造、化工、电子、医药、服装、食品等多家异质企业的调查研究,了解企业环境责任的认知和履行状况。第二,在同质(汽车)企业中进行定性和定量的研究和比较分析,取长补短。第三,选取一家(灯泡)工厂进行深度调研,探索企业环境责任执行力的问题。
企业的环境责任是指企业在经济活动中认真考虑自身行为对自然环境的影响,并且以负责任的态度将自身对环境的负外部性降至力所能及的水平,目标成为“资源节约型”的环境企业。
本文首先论述了研究的背景和意义、研究的视角与创新、研究的思路与内容以及研究方法和预期目标。然后梳理了企业社会责任的缘起、争论和发展的相关文献,为全文奠定了理论基础。进而展开对企业环境责任系统特征分析,阐述了企业环境责任的要素、结构、功能和原则。通过对国内外企业环境责任的案例分析,表明德国、日本和美国的企业环境治理具有明显的领先优势,北京同仁堂、济南钢铁公司和内蒙古亿利资源集团公司在履行环境责任方面也取得了良好的效果,天人协调的生态智慧是中国企业发展的根基。在系统辩证学的视角下,我国企业依然存在着严重的环境污染问题,其原因在于包括政府、企业和公众在内的整体责任。系统科学为创造性地解决复杂的企业环境责任问题提供了新的理论和方法,通过聚类分析和因子分析,识别出企业环境责任的9个主因子和7个关键指标,这使得系统辩证学的研究方法又前进了一步。论文的最后部分是完善我国企业环境责任的建议:政府、企业、公众三位一体,通力合作。从上海申华灯泡厂的企业环境责任的调查报告中,可以得出一系列关于环境价值观与执行力的分析结论,建议和启示。
总之,从系统辩证学的视角出发,我们可以全面考察企业环境责任,充分认识我国企业与国外企业的差距,并借鉴和探索有益于我国企业发展的理念和措施。中国企业的可持续发展是有根有助的,政府和公众对于企业的环境责任同样不可推卸。
Corporate Social Responsibility (CSR) is an important issue initially discussed in the western academic field from the early 20 century. Corporate Ecological Responsibility (CER) is an increasingly urgent and hot topic in CSR. It helps for the sustainable development of corporate, society and environment. This thesis focuses on the ecological aspect of CSR, aiming at promoting the improvement of CSR research.
Systematic and Dialectical Science (SDS) is the perspective of this thesis. The basic SDS views are systematic point, progressive point, and time and space point. The fundamental laws of SDS refer to organization-emerging law, difference cooperating law, structural and functional law, class transferring law and integrity improving law. These views and laws express the dialectially developing regulation of CER in a scientific way and the essential feature of CER is discovered inclusively. To discuss CER in the perspective of the philosophy SDS is the innovation of this thesis. Different from the previous perspectives, such as the principles of economics, management, and sociology, it can completely grasp and dynamically investigate the development and regulation of CER.
The research methods of this thesis mainly include historical analysis, comparative analysis and empirical analysis. Through historical analysis, we can find out the background and theories of CSR appearance and development. Tracing the cultural source and CER achievement, we can recognize that Chinese CER is deep-rooted; Through comparative analysis, we can realize the special characteristics of Chinese corporation in different degree and aspects from developed countries. And we can properly adopt some notions and measures useful to our sustainable development; Through empirical analysis, three expectations can be met: firstly, be aware of the understanding of executing status of CER by the investigation research of different corporations covering chemical, manufacturing, electronics, pharmaceutical, clothes and food enterprises; secondly, carry out quantity and quality research and comparative analysis in the same professional (automotive) enterprise to maximum advantages and minimum disadvantages; thirdly, hold a deep investigation in one (electronic bulb) factory to explore the execution issue of CER by class analysis.
Corporate Environmental Responsibility (CER) means that enterprises should take their influence on the environment into consideration and try to reduce the negative externalties as far as possible. CER enables enterprises to be resource-economical and environment-friendly.
Firstly, this dissertation discusses the background, significance, perspective, innovation, outline, content, method and expectation of the research. Then it studies the origin, argument and development of CSR and sets up the theoretical foundation for the whole. Furthermore, it focuses on the system characteristic analysis of CER and explains the elements, structure, function and principles of CER. Through the case analysis of international and domestic CER, we can find that Germany, Japan and America take the leading role in the environment governance and Beijing Tong Ren Tang, Jinan Steel Company and Internal Mongoria Yili Resources Group made quite a lot achievement in environmental responsibility. And the sustainable development of Chinese enterprises is deep-rooted. In the perspective of SDS, there still remains serious environmental problems which relating to the whole responsibility of government, enterprise and the public. Systematic science provide new theories and methods for creatively solve the rather complicated CER problem. By cluster analysis and component analysis, 9 principle components and 7 key indexes of CER are identified. It helps the research method of SDS make further progress. The final part of the dissertation is the suggestion to improve CER of our country: the unity of government, enterprise and the public should collaborate together. From the investigation report of CER in Shanghai Shenhua Bulb Factory, a series of conclusion on environmental values and execution has been made and some corresponding suggestion and enlightenment are quite original to promote the CER.
In short, in the perspective of SDS, we can investigate CER on the whole, recognize the difference between national and international business, and explore the notion and measures suitable for Chinese enterprise development. The development of Chinese enterprises is deep-rooted with various help. Government and the public should actively take part in the CER construction for the harmonious society.
引文
[1]Jeremy Rifldn,Biosphere Politics:A New Consciousness for a New Century,New York:Crown Publishers,1991:67
[2]Information Almanac,Boston:Houghton Mifflin,1994:356
[3]冯之浚.循环经济导论.北京:人民出版社,2004:18-20
[4](德)黑格尔:哲学史讲演录.北京:商务印书馆,1957年版
[5]乌杰.系统辩证学.北京:人民出版社,2003:3;38-39
[6]王关义.现代企业的社会责任与永续经营,中国企业社会责任报告.北京:中国财政经济出版社,2006:360
[7]"America's Most Admired Corporations",Fortuntune,Feb.7,1994:58-95
[8]Stephan Schmidheiny,Changing Course:A Global Business Perspective on Development and the Environment,Cambridge,MA:MIT Press,1992
[9]田虹.企业社会责任及其推进机制.经济管理出版社,2006:49-50
[10]朱春蕾.企业外部性理论探讨-试论企业社会责任制度的建立:[硕士学位论文].上海:复旦大学世界经济研究所,2004
[11]臧志,高磊.公司社会责任之理论基础与实践发展.湖北广播电视大学学报,2005,Vol.22(5)
[12]Archie B.Carroll,The pyramid of corporate social responsibility:Toward the Moral Management of Organizational Stakeholders.Business Horizons,(July-August),1991
[13]陈贵民,雷造民.企业社会责任的界定.中国企业社会责任报告.北京:中国财政经济出版社,2006:17
[14]余逊达.公众视野中的企业社会责任.浙江社会科学,2006(5)
[15]周勇.市场经济条件下企业社会责任的概念及价值.湖北大学学报(社会科学版),2004(5)
[16]刘诚.企业社会责任概念的界定.上海师范大学学报(哲学社会科学版),2006(5)
[17]张帆.论转型经济中的企业社会责任.湖南科技学院学报,2005(9)
[18]李立清.企业社会责任评价理论与实证研究:以湖南省为例.南方经济,2006(1)
[19]陈永正.企业社会责任的本质、形成条件及表现形式.云南师范大学学报(哲学社会科学版),2005(3)
[20]陈亚东.论企业的社会责任.重庆科技学院学报(社会科学版),2005(3)
[21]惠宁,霍丽.企业社会责任的构建.改革.2005(5)
[22]Stephan Schmidheiny,"The Business Logic of Sustainable Development," Columbia Journal of World Business,vol.27,1992:19-23
[23]Worldwatch Institute,State of the World 1994,New York:W.W.Norton,1994:38
[24]Arthur D.Little,"Industrial Ecology:An Environmental Agenda for Industry," 1991
[25]"Growth vs.Environment," Business Week,May 5,1992:75
[26]Hard Times Dilute Enthusiasm for Clean-Air Laws,New York Times,Nov.26,1993:A1,A12
[27]"Environmentalists Try to Move Markets," New York Times,Aug.22,1993:E5
[28]An Alliance of Six Big Consumers Vows to Use More Recycled Paper,New York Times,Aug.19,1993:A1
[29]Jackie and Prince and Richard Dension,"Developing an Environmental Action Plan for Business," in Rao V.Kolluru,ed.,Environmental Strategies Handbook:A Guide to Effective Policies and Practices,New York:McGraw-Hill,1994:239-258
[30]Frank Popoff,"Pollution Prevention:No Longer a Pipe Dream," Business Week,Dec.30,1991
[31]"Dow Chemical:Making Waste Reduction Pay," in Stephan Schmidheiny,Changing Course:A Global Business Perspective on Development and the Environment,Boston:MIT Press,1992:265-270
[32]Dow Chemical:Environmental Policy and Practice",in Rogene A.Buchholz,Alfred E.Marcus,and James E.Post,eds.,Managing Environmental Issues:A Case book,Englewood Cliffs,NJ:Prentice Hall,1992:211-225
[33]Utility Is Selling Right to Pollute," New York Times,May 12,1992:A1,C5
[34]"New Rules Harness Power of Free Markets to Curb Air Pollution," Wall Street Journal,April 14,1992:A1,A12
[35]李世涌,朱东恺,陈兆开.外部性理论及其内部化研究综述,学术研究.中国学术期刊网,2007:117-118
[36]Wang Hong,Luo Yueling,Establish Rational Ecological Man to Construct the Harmonious Society,Chinese Business Review,Vol.5,No.1,2006:30-35
[37]郭晓梅.环境管理会计-将环境因素纳入管理决策中:[博士学位论文].福建:厦门大学,2001
[38]卢昌崇,郑文全.企业社会责任的本质:基于资源配置效率的解说,中国企业社会责任报告.北京:中国财政经济出版社,2006:93
[39]吴椒军.论公司的环境责任:[博士学位论文].中国海洋大学,2005年6月
[40]曾建平.自然之思:西方环境伦理思想探究.北京:中国社会科学出版社,2004
[41](美)科特勒(Kotler,P.)等著,(姜文波等译).企业的社会责任:通过公益事业拓展多的商业机会.北京:机械工业出版社,2006
[42]任运河,沈大光,董云芳编著.企业生态文化研究.大连:东北财经大学出版社,2005
[43]J.Ladd Greeno,"Corporate Environmental Excellence and Stewardship," in Rao V.Kolluru,ed.Environmental Strategies Handbook:A Guide to Effective Policies and Practices,New York:McGraw-Hill,1994:43-64
[44]Patrica S.Dillon and Kurt Fishcher,Environmental Management in Corporations:Methods and Motivations,Medford,MA:Tufts University Certer for Environmental Management,1992
[45]Anne T.Lawrence and David Morell,"Leading-Edge Environmental Management:Motivation,Opportunity,Resources,and Processes," Research in Corporate Social Performance and Policy,supp.1,1995:99-127
[46]黄海峰,刘京辉.德国循环经济研究.北京:科学出版社,2007:50-55
[47]转引自Donner Hartwig,Ulrich Meyerholt,1994
[48]转引自Wagner Gerd Rainer,Dirk Marten,1995
[49]许刚,董雅文.德国循环经济的发展对江苏的启示和借鉴,科技与经济.2005:18(1):41-43
[50]转引自Hofmeister Sabine.1998
[51](美)彼得·德鲁克著,张炜译.创新与创业精神.上海:上海人民出版社,2002
[52](日)天下英治著,吴耀明译:本田宗一郎传奇.杭州:浙江人民出版社,2005年10月
[53](美)世界资源研究所著.国际著名企业管理与环境案例.北京:清华大学出版社,2003
[54]魏全平童适平等并,日本的循环经济.上海:上海人民出版社,2006
[55]Lindhqvis,T."What Is Extended Producer Responsibility?" In Extended Producer Responsibility as a Policy Instrument-What is the Knowledge in the Scientific Community? International Seminar,Lund,Sweden,May,1998
[56]Benchmark.Xerox and Environment.A Quarterly Magazine for Xerox Customers,Summer 1991:2
[57]Paul Allaire."Xerox Corporation and the Environment," A Message from the CEO,1990
[58]Xerox Corporation."How Xerox Applies Quality to Asset Management",1991:1
[59]Xerox Corporation."Asset Recycle Management:Asset Recycling-The Future is Here",1990
[60]American Electronics Association.“The Hows and Whys of Design for the Environment,”A Primer for Members of the Electronics Association,November 1992:3
[61]V.Berko-Boateng,J.Azar,E.de Jong,G.A.Yander.“Asset Recycle Management-A Total Approach to Product Design for the Environment,” Xerox Corporation,Presented at the International Symposium on Electronics and the Environment of the Institute of Electrical And Engineers,Inc.Virginia,May 1993
[62]Federal Register,Vol.57,No.27,November 9,1992
[63]J.Azar,An interview with J.Azar,May 1993
[64]McCann Erikson Harris Research Center,1990
[65]www.stats.gov.cn
[66]陶蓓.北京同仁堂:赛隆替虎骨环保治风湿.责任竞争力.北京:企业管理出版社,2006
[67]徐大力,李广海.循环经济发展模式下钢铁企业案例—济南钢铁公司.中国第二届管理案例学术研讨会会议论文集.2006
[68]魏强,汤康.亿利资源集团公司:进军沙漠拓展新业,责任竞争力.北京:企业管理出版社,2006
[69]Susan J.Armstrong and Richard G.Botzier,eds.,Environmental Ethics:Divergence and Convergence,New York:McGraw-Hill,1993:382
[70]Roderick Nash,The Rights of Nature,Madison:University of Wisconsin Press,1989:3-4
[71]世界银行.中国:空气、土地和水:新千年的环境优先权,2001
[72]中国工程学院.关于中国可持续发展的水资源战略的综合报告,2000
[73]Gui,Y.,Fu T.中国的城市供水状况和特征,2000
[74]国家环境质量报告,1991—1995,NEPA,1996
[75]Zhu Boaxia.“更多的处罚以控制酸雨”.中国日报,1995
[76]胡鞍钢等编译.世界经济中的中国:国内政策的挑战,2004
[77]Xian G.et al.外国直接投资和环境间的相互关系:中国的案例,1999
[78]何祚庥,王亦楠.特别关注:重视第三产业的能源利用效率,经济日报.http://finance.sina.com.cn 2004-04-28 11:03
[79]尤华,徐波.我国电子废弃物回收处理产业化的问题和对策,可持续发展:经济与环境.上海:同济大学出版社,2005:346
[80]殷格非,于志宏,吴福顺.中国企业社会责任调查报告.中国企业社会责任发展中心,2005
[81]http://www.yfzs.gov.cn/ 2007-10-21 22:15:29
[82]绍继勇主编.中小企业集群与经济发展.北京:科学出版社,2007
[83]杨朝飞.环境立法虽多尚存七项不足,法制日报http://www.sina.com.cn 2006-07-13 08:48
[84]李慧莲.企业履行社会责任首先是为了提升形象,他们为什么不履行社会责任.企业管理研究,2007(6)
[85]胡涛,李丽萍,田春秀.德国环境行政管理体制及其启示.中国环境年鉴2005.北京:中国环境年鉴出版社,2005
[86]苏明,刘军民.我国环保投资不足的原因分析,中国经济时报中国环保网 http://www.chinaenvironment.com 2008-7-18 09:52
[87]Ma X.,Ortolano L.中国环境法规:制度、实施和遵守,2000
[88]王廉秀,张庆民.谈行政分割对环境的影响.复旦大学环境经济研究中心第六届年会暨学术研讨会论文汇编.复旦大学环境经济研究中心,2005
[89][英]迈克尔·C·杰克逊(Michael C.Jackson)(著),高飞李萌(泽),系统思考-适于管理者的创造性整体论.中国人民大学出版社,2005:269
[90]Jackson,M.C.Systems Methodology for Management Sciences.Plenum,New York.1991
[91]Ulrich,W.Critical Heuristics of Social Planning.Haupt,Bern.1983
[92]Quade,E.S.and Miser,H.J.The context,nature and use of system analysis.In H.J.Miser and E.S.Quade(eds),Handbook of Systems Analysis:Overviews of Uses,Procedures,Applications and Practice.North Holland,New York.1985:1-41
[93]Keys,P.Operational Research and Systems:The Systemic Nature of Operational Research.Plenum,New York,1991
[94]Jenkins,G.M.The systems approach.In:J.Beishon and G.Peters(eds),Systems Behavior,Open University Press,London,1972
[95]OECD.Expended Producer Responsibility:A Guidance Manual for Governments,2001(http://www.OECD.org)
[96]钱勇.OECD国家扩大生产者责任政策对市场结构与企业行为的影响.产业经济研究,2004(2)
[97]张晓华,刘滨.“扩大生产者责任”原则及其在循环经济发展中的作用.中国人口·资源与环境,Vol.15,(2)2005
[98]刘岚.循环经济模式下企业环境社会责任的法制化:[硕士学位论文].北京:中国政法大学,2005
[99]洪涛.苏州河.中国第一条被污染的河流再获新生.上海标准化,2001,(5):20-22
[100]上海母亲河.中国水利报,2001(5)
[101]朱强,唐大勇.文化:艺术家仓库的命运.南方周末,2002
[102]周卫.环境信息公开及其制度化阐释.云梦学刊,2001:31
[103]朱琦,徐富春,尚屹.中国环境信息系统的现状和展望,论坛,2004
[104]彭建,周尚意.公众环境感知与建立环境意识-以北京市南沙河环境感知调查为例,人文地理,2001:25
[105]孙志东.公民环境权的保护和完善.内蒙古科技与经济,2002:18
[106]张建伟.论环境信息公开.河南社会科学,2005:30-31
[107]李莉,范伟民,张维志.电子政务与环境信息化建设.中国环境管理干部学院学报,2004:49
[108]陈国阶.对环境预警的探讨.重庆环境科学,1996:18
[109]Kurt Fischer and Johan Schot,Environmental Strategies for Industry:International Perspective on Research Needs and Policy Implications,Washington,DC:Island Press,1993
[110]James E.Post and Barbara W.Altman,"Models of Corporate Greening:How Corporate Social Policy and Organizational Learning Inform Leading-Edge Environmental Management," Research in Corporate Social Performance and Policy,vol.23,1992:3-29
[111]于启武.环境管理标准化理论与方法-企业实施ISO14001指南.北京:首都经济贸易大学出版社,2001(1)
[112]童娜.赶考绿色环保“国标”.经济日报,2006年12月19日,第13版
[113]刘姝丹.实施ISO14001构建企业绿色文化:[硕士学位论文].天津:天津科技大学,2005
[114]EPA,1991 Toxics Release Inventory,Washington,DC:May 1993
[115]David Hanson,"Toxic Release Inventory:Firms Make Strides in Cutting Emissions,"Chemical and Engineering News,May 31,1993
[116]"An Embarrassment of Clean Air," Business Week,May 31,1993:34
[117]"Industry Faces More Public Pressure," Environmental Manager,Nov.1993
[118]武卫军,提升中层管理者执行力的控制模型,企业研究,2007年5月
[119]Booz,Allen,and Hamilton,Hope for the future,Special Advertising Section,Business Week,Dec.30,1991:83
[2]Information Almanac,Boston:Houghton Mifflin,1994:356
[3]冯之浚.循环经济导论.北京:人民出版社,2004:18-20
[4](德)黑格尔:哲学史讲演录.北京:商务印书馆,1957年版
[5]乌杰.系统辩证学.北京:人民出版社,2003:3;38-39
[6]王关义.现代企业的社会责任与永续经营,中国企业社会责任报告.北京:中国财政经济出版社,2006:360
[7]"America's Most Admired Corporations",Fortuntune,Feb.7,1994:58-95
[8]Stephan Schmidheiny,Changing Course:A Global Business Perspective on Development and the Environment,Cambridge,MA:MIT Press,1992
[9]田虹.企业社会责任及其推进机制.经济管理出版社,2006:49-50
[10]朱春蕾.企业外部性理论探讨-试论企业社会责任制度的建立:[硕士学位论文].上海:复旦大学世界经济研究所,2004
[11]臧志,高磊.公司社会责任之理论基础与实践发展.湖北广播电视大学学报,2005,Vol.22(5)
[12]Archie B.Carroll,The pyramid of corporate social responsibility:Toward the Moral Management of Organizational Stakeholders.Business Horizons,(July-August),1991
[13]陈贵民,雷造民.企业社会责任的界定.中国企业社会责任报告.北京:中国财政经济出版社,2006:17
[14]余逊达.公众视野中的企业社会责任.浙江社会科学,2006(5)
[15]周勇.市场经济条件下企业社会责任的概念及价值.湖北大学学报(社会科学版),2004(5)
[16]刘诚.企业社会责任概念的界定.上海师范大学学报(哲学社会科学版),2006(5)
[17]张帆.论转型经济中的企业社会责任.湖南科技学院学报,2005(9)
[18]李立清.企业社会责任评价理论与实证研究:以湖南省为例.南方经济,2006(1)
[19]陈永正.企业社会责任的本质、形成条件及表现形式.云南师范大学学报(哲学社会科学版),2005(3)
[20]陈亚东.论企业的社会责任.重庆科技学院学报(社会科学版),2005(3)
[21]惠宁,霍丽.企业社会责任的构建.改革.2005(5)
[22]Stephan Schmidheiny,"The Business Logic of Sustainable Development," Columbia Journal of World Business,vol.27,1992:19-23
[23]Worldwatch Institute,State of the World 1994,New York:W.W.Norton,1994:38
[24]Arthur D.Little,"Industrial Ecology:An Environmental Agenda for Industry," 1991
[25]"Growth vs.Environment," Business Week,May 5,1992:75
[26]Hard Times Dilute Enthusiasm for Clean-Air Laws,New York Times,Nov.26,1993:A1,A12
[27]"Environmentalists Try to Move Markets," New York Times,Aug.22,1993:E5
[28]An Alliance of Six Big Consumers Vows to Use More Recycled Paper,New York Times,Aug.19,1993:A1
[29]Jackie and Prince and Richard Dension,"Developing an Environmental Action Plan for Business," in Rao V.Kolluru,ed.,Environmental Strategies Handbook:A Guide to Effective Policies and Practices,New York:McGraw-Hill,1994:239-258
[30]Frank Popoff,"Pollution Prevention:No Longer a Pipe Dream," Business Week,Dec.30,1991
[31]"Dow Chemical:Making Waste Reduction Pay," in Stephan Schmidheiny,Changing Course:A Global Business Perspective on Development and the Environment,Boston:MIT Press,1992:265-270
[32]Dow Chemical:Environmental Policy and Practice",in Rogene A.Buchholz,Alfred E.Marcus,and James E.Post,eds.,Managing Environmental Issues:A Case book,Englewood Cliffs,NJ:Prentice Hall,1992:211-225
[33]Utility Is Selling Right to Pollute," New York Times,May 12,1992:A1,C5
[34]"New Rules Harness Power of Free Markets to Curb Air Pollution," Wall Street Journal,April 14,1992:A1,A12
[35]李世涌,朱东恺,陈兆开.外部性理论及其内部化研究综述,学术研究.中国学术期刊网,2007:117-118
[36]Wang Hong,Luo Yueling,Establish Rational Ecological Man to Construct the Harmonious Society,Chinese Business Review,Vol.5,No.1,2006:30-35
[37]郭晓梅.环境管理会计-将环境因素纳入管理决策中:[博士学位论文].福建:厦门大学,2001
[38]卢昌崇,郑文全.企业社会责任的本质:基于资源配置效率的解说,中国企业社会责任报告.北京:中国财政经济出版社,2006:93
[39]吴椒军.论公司的环境责任:[博士学位论文].中国海洋大学,2005年6月
[40]曾建平.自然之思:西方环境伦理思想探究.北京:中国社会科学出版社,2004
[41](美)科特勒(Kotler,P.)等著,(姜文波等译).企业的社会责任:通过公益事业拓展多的商业机会.北京:机械工业出版社,2006
[42]任运河,沈大光,董云芳编著.企业生态文化研究.大连:东北财经大学出版社,2005
[43]J.Ladd Greeno,"Corporate Environmental Excellence and Stewardship," in Rao V.Kolluru,ed.Environmental Strategies Handbook:A Guide to Effective Policies and Practices,New York:McGraw-Hill,1994:43-64
[44]Patrica S.Dillon and Kurt Fishcher,Environmental Management in Corporations:Methods and Motivations,Medford,MA:Tufts University Certer for Environmental Management,1992
[45]Anne T.Lawrence and David Morell,"Leading-Edge Environmental Management:Motivation,Opportunity,Resources,and Processes," Research in Corporate Social Performance and Policy,supp.1,1995:99-127
[46]黄海峰,刘京辉.德国循环经济研究.北京:科学出版社,2007:50-55
[47]转引自Donner Hartwig,Ulrich Meyerholt,1994
[48]转引自Wagner Gerd Rainer,Dirk Marten,1995
[49]许刚,董雅文.德国循环经济的发展对江苏的启示和借鉴,科技与经济.2005:18(1):41-43
[50]转引自Hofmeister Sabine.1998
[51](美)彼得·德鲁克著,张炜译.创新与创业精神.上海:上海人民出版社,2002
[52](日)天下英治著,吴耀明译:本田宗一郎传奇.杭州:浙江人民出版社,2005年10月
[53](美)世界资源研究所著.国际著名企业管理与环境案例.北京:清华大学出版社,2003
[54]魏全平童适平等并,日本的循环经济.上海:上海人民出版社,2006
[55]Lindhqvis,T."What Is Extended Producer Responsibility?" In Extended Producer Responsibility as a Policy Instrument-What is the Knowledge in the Scientific Community? International Seminar,Lund,Sweden,May,1998
[56]Benchmark.Xerox and Environment.A Quarterly Magazine for Xerox Customers,Summer 1991:2
[57]Paul Allaire."Xerox Corporation and the Environment," A Message from the CEO,1990
[58]Xerox Corporation."How Xerox Applies Quality to Asset Management",1991:1
[59]Xerox Corporation."Asset Recycle Management:Asset Recycling-The Future is Here",1990
[60]American Electronics Association.“The Hows and Whys of Design for the Environment,”A Primer for Members of the Electronics Association,November 1992:3
[61]V.Berko-Boateng,J.Azar,E.de Jong,G.A.Yander.“Asset Recycle Management-A Total Approach to Product Design for the Environment,” Xerox Corporation,Presented at the International Symposium on Electronics and the Environment of the Institute of Electrical And Engineers,Inc.Virginia,May 1993
[62]Federal Register,Vol.57,No.27,November 9,1992
[63]J.Azar,An interview with J.Azar,May 1993
[64]McCann Erikson Harris Research Center,1990
[65]www.stats.gov.cn
[66]陶蓓.北京同仁堂:赛隆替虎骨环保治风湿.责任竞争力.北京:企业管理出版社,2006
[67]徐大力,李广海.循环经济发展模式下钢铁企业案例—济南钢铁公司.中国第二届管理案例学术研讨会会议论文集.2006
[68]魏强,汤康.亿利资源集团公司:进军沙漠拓展新业,责任竞争力.北京:企业管理出版社,2006
[69]Susan J.Armstrong and Richard G.Botzier,eds.,Environmental Ethics:Divergence and Convergence,New York:McGraw-Hill,1993:382
[70]Roderick Nash,The Rights of Nature,Madison:University of Wisconsin Press,1989:3-4
[71]世界银行.中国:空气、土地和水:新千年的环境优先权,2001
[72]中国工程学院.关于中国可持续发展的水资源战略的综合报告,2000
[73]Gui,Y.,Fu T.中国的城市供水状况和特征,2000
[74]国家环境质量报告,1991—1995,NEPA,1996
[75]Zhu Boaxia.“更多的处罚以控制酸雨”.中国日报,1995
[76]胡鞍钢等编译.世界经济中的中国:国内政策的挑战,2004
[77]Xian G.et al.外国直接投资和环境间的相互关系:中国的案例,1999
[78]何祚庥,王亦楠.特别关注:重视第三产业的能源利用效率,经济日报.http://finance.sina.com.cn 2004-04-28 11:03
[79]尤华,徐波.我国电子废弃物回收处理产业化的问题和对策,可持续发展:经济与环境.上海:同济大学出版社,2005:346
[80]殷格非,于志宏,吴福顺.中国企业社会责任调查报告.中国企业社会责任发展中心,2005
[81]http://www.yfzs.gov.cn/ 2007-10-21 22:15:29
[82]绍继勇主编.中小企业集群与经济发展.北京:科学出版社,2007
[83]杨朝飞.环境立法虽多尚存七项不足,法制日报http://www.sina.com.cn 2006-07-13 08:48
[84]李慧莲.企业履行社会责任首先是为了提升形象,他们为什么不履行社会责任.企业管理研究,2007(6)
[85]胡涛,李丽萍,田春秀.德国环境行政管理体制及其启示.中国环境年鉴2005.北京:中国环境年鉴出版社,2005
[86]苏明,刘军民.我国环保投资不足的原因分析,中国经济时报中国环保网 http://www.chinaenvironment.com 2008-7-18 09:52
[87]Ma X.,Ortolano L.中国环境法规:制度、实施和遵守,2000
[88]王廉秀,张庆民.谈行政分割对环境的影响.复旦大学环境经济研究中心第六届年会暨学术研讨会论文汇编.复旦大学环境经济研究中心,2005
[89][英]迈克尔·C·杰克逊(Michael C.Jackson)(著),高飞李萌(泽),系统思考-适于管理者的创造性整体论.中国人民大学出版社,2005:269
[90]Jackson,M.C.Systems Methodology for Management Sciences.Plenum,New York.1991
[91]Ulrich,W.Critical Heuristics of Social Planning.Haupt,Bern.1983
[92]Quade,E.S.and Miser,H.J.The context,nature and use of system analysis.In H.J.Miser and E.S.Quade(eds),Handbook of Systems Analysis:Overviews of Uses,Procedures,Applications and Practice.North Holland,New York.1985:1-41
[93]Keys,P.Operational Research and Systems:The Systemic Nature of Operational Research.Plenum,New York,1991
[94]Jenkins,G.M.The systems approach.In:J.Beishon and G.Peters(eds),Systems Behavior,Open University Press,London,1972
[95]OECD.Expended Producer Responsibility:A Guidance Manual for Governments,2001(http://www.OECD.org)
[96]钱勇.OECD国家扩大生产者责任政策对市场结构与企业行为的影响.产业经济研究,2004(2)
[97]张晓华,刘滨.“扩大生产者责任”原则及其在循环经济发展中的作用.中国人口·资源与环境,Vol.15,(2)2005
[98]刘岚.循环经济模式下企业环境社会责任的法制化:[硕士学位论文].北京:中国政法大学,2005
[99]洪涛.苏州河.中国第一条被污染的河流再获新生.上海标准化,2001,(5):20-22
[100]上海母亲河.中国水利报,2001(5)
[101]朱强,唐大勇.文化:艺术家仓库的命运.南方周末,2002
[102]周卫.环境信息公开及其制度化阐释.云梦学刊,2001:31
[103]朱琦,徐富春,尚屹.中国环境信息系统的现状和展望,论坛,2004
[104]彭建,周尚意.公众环境感知与建立环境意识-以北京市南沙河环境感知调查为例,人文地理,2001:25
[105]孙志东.公民环境权的保护和完善.内蒙古科技与经济,2002:18
[106]张建伟.论环境信息公开.河南社会科学,2005:30-31
[107]李莉,范伟民,张维志.电子政务与环境信息化建设.中国环境管理干部学院学报,2004:49
[108]陈国阶.对环境预警的探讨.重庆环境科学,1996:18
[109]Kurt Fischer and Johan Schot,Environmental Strategies for Industry:International Perspective on Research Needs and Policy Implications,Washington,DC:Island Press,1993
[110]James E.Post and Barbara W.Altman,"Models of Corporate Greening:How Corporate Social Policy and Organizational Learning Inform Leading-Edge Environmental Management," Research in Corporate Social Performance and Policy,vol.23,1992:3-29
[111]于启武.环境管理标准化理论与方法-企业实施ISO14001指南.北京:首都经济贸易大学出版社,2001(1)
[112]童娜.赶考绿色环保“国标”.经济日报,2006年12月19日,第13版
[113]刘姝丹.实施ISO14001构建企业绿色文化:[硕士学位论文].天津:天津科技大学,2005
[114]EPA,1991 Toxics Release Inventory,Washington,DC:May 1993
[115]David Hanson,"Toxic Release Inventory:Firms Make Strides in Cutting Emissions,"Chemical and Engineering News,May 31,1993
[116]"An Embarrassment of Clean Air," Business Week,May 31,1993:34
[117]"Industry Faces More Public Pressure," Environmental Manager,Nov.1993
[118]武卫军,提升中层管理者执行力的控制模型,企业研究,2007年5月
[119]Booz,Allen,and Hamilton,Hope for the future,Special Advertising Section,Business Week,Dec.30,1991:83