低碳管理提升企业价值的作用机制研究——基于利益相关者视角

摘要

In the latter - financial - crisis times, low - carbon economy has great effects on the values of enterprises in our country, low - carbon management has become a new theme in the field of management. Developing low - carbon economy relies too much on the act of government in our country, enterprise lacks the initiative of applying low - carbon management. Based on benefit counterparts theory, this article analyses action mechanism of low -carbon management promoting enterprise value, and tries to provide the explicit theoretical basis for enterprise initiatively applying low - carbon management.%后金融危机时代,低碳经济将对我国企业的价值产生较大影响,低碳管理已成为管理学界一个崭新的研究课题.我国发展低碳经济过于依赖政府行为,企业缺乏低碳管理的主动性.文章基于利益相关者理论分析低碳管理提升企业价值的作用机制,力图为企业主动实施低碳管理提供明确的理论依据.