本文選題：環(huán)境業(yè)績 + 高管薪酬　； 參考：《長沙理工大學》2015年碩士論文

【摘要】：隨著日趨嚴格的環(huán)境規(guī)制和利益相關者對公司環(huán)境行為的持續(xù)關注,越來越多的公司已逐步意識到了環(huán)境業(yè)績對自身財務成長及持續(xù)競爭優(yōu)勢的重要性。根據委托代理模型,明確的薪酬契約有助于激勵高管積極履行環(huán)境責任、提升公司環(huán)境業(yè)績,并為高管在環(huán)境決策方面的努力提供回報。在實踐中,一些大公司大集團已經開始這樣做了,并在其對外公布的信息報告中明確表明將環(huán)境考核納入到高管績效考核范圍內�；诖�,本文結合當前的宏觀背景和微觀發(fā)展階段,探討環(huán)境業(yè)績與高管薪酬的相關性,并進一步從公司內部治理及外部法律環(huán)境兩個角度,分別檢驗董事會、地區(qū)法律制度環(huán)境對二者相關性的影響。希望通過本文的研究,為公司完善薪酬契約,優(yōu)化治理機制提供實證支持。本文首先總結了國內外環(huán)境業(yè)績與高管薪酬的相關研究,在考慮組織合法性理論、企業(yè)聲譽理論、利益相關者理論和委托代理理論的基礎上,對國內外環(huán)境業(yè)績的評價標準和測量方法進行歸納總結,并在構建出本文環(huán)境業(yè)績評價體系后,提出相關假設。本文選取2011-2013年滬市A股重污染行業(yè)上市公司的數(shù)據資料,構建回歸模型進行實證分析。經研究發(fā)現(xiàn)：(1)環(huán)境業(yè)績與高管薪酬正相關；(2)董事會持股比例越高,環(huán)境業(yè)績與高管薪酬的相關性越強,獨立董事比例對二者相關性的影響不顯著；(3)地區(qū)法律制度環(huán)境越好,環(huán)境業(yè)績與高管薪酬的相關性越強。根據實證研究結論,本文提出了以綜合業(yè)績?yōu)橐罁䞍?yōu)化薪酬契約；提高董事會持股比例,構造社會責任型董事會；強化法制對公司環(huán)境行為的激勵與約束效應的建議。
[Abstract]:With the increasingly stringent environmental regulation and stakeholders' continuous attention to corporate environmental behavior, more and more companies have gradually realized the importance of environmental performance to their financial growth and sustainable competitive advantage. According to the principal-agent model, a clear compensation contract can encourage executives to actively fulfill their environmental responsibilities, improve their environmental performance, and provide rewards for executives' efforts in environmental decision-making. In practice, a number of large companies and groups have begun to do so, and in their publicly released information reports clearly indicate that environmental reviews are included in executive performance reviews. Based on this, this paper discusses the correlation between environmental performance and executive compensation, and further examines the board of directors from two angles of corporate governance and external legal environment, combined with the current macro-background and micro-development stage. The influence of the regional legal system environment on the correlation between the two. Through the research of this paper, I hope to provide empirical support for the company to perfect the compensation contract and optimize the governance mechanism. This paper first summarizes the research on environmental performance and executive compensation at home and abroad, on the basis of considering organization legitimacy theory, corporate reputation theory, stakeholder theory and principal-agent theory. The evaluation standards and measurement methods of environmental performance at home and abroad are summarized and the relevant assumptions are put forward after the construction of the environmental performance evaluation system in this paper. This paper selects the data of Shanghai A-share heavy pollution industry listed companies from 2011-2013 to construct a regression model for empirical analysis. The study found that the higher the proportion of environmental performance and executive compensation is, the stronger the correlation between environmental performance and executive compensation is, and the better the regional legal system environment is, the less significant the impact of the ratio of independent directors on the correlation between the two is. The stronger the correlation between environmental performance and executive compensation. According to the conclusion of the empirical research, this paper puts forward some suggestions on how to optimize the salary contract based on the comprehensive performance, to increase the proportion of the board of directors, to construct the socially responsible board of directors, and to strengthen the incentive and restraint effect of the legal system on the corporate environmental behavior.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F272.92;X322

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