| Enterprise is one of the most direct subject of environmental responsibility,and Chinese enterprises usually do not positively fulfill their environmental responsibilities.The existing research mainly analyzes the internal factors or external constraints of enterprises’ performance of environmental responsibility from different perspectives,but there are few researches focusing on the main factors affecting enterprises’ performance of environmental responsibility systematically.National key monitoring enterprises are more special because of their industry nature,process technology and other objective constraints.In this context,this paper starts from the theoretical and empirical aspects,combined with case studies,trying to further explore the factors that impact corporate environmental responsibility performance in China.The main research contents of this paper include the following aspects.In the aspect of theoretical study,under the guidance of triple bottom line theory,stakeholder theory,externality theory and other theories,this paper respectively analyzed the factors that affect the performance of environmental responsibility.In the aspect of empirical research,taking the listed companies in the key national monitoring enterprises as examples,this paper uses the panel Tobit model to make regression analysis on the influencing factors of the default ratio of enterprise emission fees.In the aspect of case analysis,this paper studies the case of S company,which is a listed company,as the evidence of theoretical and empirical research.In the aspect of countermeasure research,this paper puts forward some suggestions on how to speed up the construction of policy regulation system of corporate environmental responsibility.This paper considers that the cost of performing environmental responsibility is an important factor which leads to the lack of corporate environmental responsibility.Corporate strength is most likely to become a tactic of evading environmental responsibility.Environmental information disclosure helps to alleviate the lack of corporate environmental responsibility.This paper proposes to clear strategic positioning of enterprises,strengthen policy guidance,reduce the cost of environmental governance,straighten out the relationship between the government and enterprises,and strengthen the disclosure of environmental information of enterprises,so as to accelerate the construction of a scientific and effective incentive mechanism for enterprise environmental responsibility. |