Internal Control,Enterprise Environmental Management And Environmental Performance

After China’s economy enters the high-quality development mode,it puts forward higher requirements for the balance between economic development and environmental resources.However,in order to reduce costs,some enterprises blindly pursue their own profit maximization,but ignore the social environmental responsibility they should bear.As the environmental performance of enterprises will eventually be reflected in the stock price of enterprises,it has gradually become one of the concerns of enterprise stakeholders.As stakeholders pay more attention to the environmental performance of enterprises,more and more enterprises begin to pay attention to environmental management and disclose environmental information in financial reports.At the same time,in the face of increasingly strict environmental supervision,how to effectively carry out environmental management has become a hot topic in the academic circle;although some scholars have carried out research on environmental performance,the relevant literature is still obviously insufficient.On the other hand,as an indispensable part of enterprises,internal control is bound to have an impact on enterprise environmental management and environmental performance.Therefore,under such a realistic and theoretical background,it is more necessary to explore the relationship among internal control,enterprise environmental management and environmental performance.In this paper,the empirical research and literature research methods,in-depth study of internal control,enterprise environmental management and environmental performance between the three internal links.Firstly,this paper summarizes the previous studies in the direction of research variables,and comprehensively explains the relationship among internal control,enterprise environmental management and environmental performance through the analysis of four basic theories.Then,this paper establishes the environmental management capability evaluation system,selects A-share listed companies from 2015 to 2019 as samples,makes empirical analysis with Stata statistical software,and verifies the research hypothesis.Finally,according to the empirical results,we draw conclusions and put forward corresponding policy suggestions to help enterprises improve the level of pollution control.Through the research,this paper draws the following conclusions:(1)the internal control of enterprises has a positive role in promoting the environmental management ability and environmental performance;(2)the higher the environmental management ability,the better the environmental performance of enterprises,and the environmental management ability plays a full mediating role in the positive impact of internal control on Environmental performance.(3)In addition,through further research,it is found that compared with state-owned enterprises,the improvement of internal control of private enterprises on environmental performance is more significant.(4)Relevant government departments should improve the environmental information disclosure system,enhance the enthusiasm of enterprises to implement environmental management;enterprises should strengthen the construction of internal control,improve the environmental management system,and improve their own environmental performance.This study may have the following contributions: first,from a more micro perspective of environmental responsibility,to study the impact of internal control on corporate social responsibility;second,to introduce new factors of corporate environmental management and environmental performance,internal control.Finally,this paper studies the mediating effect of enterprise environmental management capability between internal control and environmental performance,and expands new research ideas.