Environmental issues have always been a social issue of national concern,and fulfilling social responsibilities is also an inherent mission of Chinese enterprises.General Secretary Xi Jinping proposed in 2005: "Green water and green mountains are golden mountains and silver mountains." The 18 th National Congress of the Communist Party of China proposed to insist on advancing the construction of ecological civilization.In 2020,the country put forward the goals of "2030 Carbon Peak" and "2060 Carbon Neutrality".China has always been adhering to the concept of sustainable development and has continuously put forward the "China Plan".As the main factor of environmental pollution,enterprises should assume the responsibility of environmental governance,but in the face of increasingly strict environmental regulations,government governance,and social supervision,their enthusiasm for internal environmental management is not high.The main reason is that enterprises have vague understanding of environmental management motivations,misplaced choices of environmental management strategies,and insufficient understanding of the internal mechanism of environmental management to improve corporate performance.How to build the relationship between motivation-mode-effects of environmental management,enhance corporate environmental management initiative,guide companies to conduct green product research and development and green technology innovation,achieve corporate competitive advantage and corporate performance improvement,relying on the core of sustainable development.Achieving environmental protection goals has become a top priority.Based on the theory of sustainable development,corporate social responsibility,balanced scorecard theory,Porter hypothesis,etc.,BOE,a listed company engaged in the electronic information industry,is selected as a case company to explore the motivations,environmental management models,and The effect of environmental management and the internal mechanism of environmental management to improve corporate performance,construct a conceptual model of environmental management motivation-model-effect.The research results show that:(1)International competition and domestic pressure are the external motives(pushing forces)of corporate environmental management.Under the drive of external powers,companies begin to implement environmental management strategies;the formation of corporate competitive advantages and the enhancement of corporate value are The internal motivation(source power)of enterprise environmental management,which makes enterprises begin to proactively implement forward-looking environmental management strategies.(2)Driven by internal and external motivations,BOE is actively exploring and gradually forming a forward-looking environmental management model of management-business-technical layer.The management carries out overall control and deployment of various strategies,and transfers the overall layout to the business layer.The business layer screens and follows up,and conveys the company’s forward-looking environmental strategy to the technical layer by cultivating environmental protection atmosphere and implementing green procurement.The level of environmental management is carried out through specific measures such as improving the ability of green technology innovation and maintaining the green cycle.(3)Environmental management can bring performance improvement and competitive advantage to enterprises.In order to verify the implementation effect of BOE’s environmental management,we selected operating capacity,profitability,growth ability and other related indicators for vertical comparative analysis,constructed BSC+ESG performance evaluation model,and introduced the partial order set evaluation method for horizontal comparative analysis.The analysis results showed that it was forward-looking The environmental management model promotes corporate performance through three channels: product upgrade,market position,and brand influence,and achieves corporate sustainable development. |