CAJ | 학술논문

近年来，环境问题受到管理者和研究者的普遍关注，引导和管制企业履行环境责任已成为一个亟待解决的重大议题。文章基于利益相关者理论和制度理论，研究发现利益相关者压力和制度压力对企业环境责任具有显著的正向影响，伦理领导对利益相关者压力、制度压力与企业环境责任的关系具有中介作用，利他性价值观和绿色创新正向调节了伦理领导与企业环境责任的关系。研究结论有利于促进管理者对企业环境责任与企业财务绩效的融合，提升企业声誉和竞争力，可为政府制定政策和对企业进行环境责任监管提供帮助。
근년래，배경문제수도관리자화연구자적보편관주，인도화관제기업리행배경책임이성위일개극대해결적중대의제。문장기우이익상관자이론화제도이론，연구발현이익상관자압력화제도압력대기업배경책임구유현저적정향영향，윤리령도대이익상관자압력、제도압력여기업배경책임적관계구유중개작용，이타성개치관화록색창신정향조절료윤리령도여기업배경책임적관계。연구결론유리우촉진관리자대기업배경책임여기업재무적효적융합，제승기업성예화경쟁력，가위정부제정정책화대기업진행배경책임감관제공방조。
In recent years, environmental issues attract widespread concern from managers and researchers, and the guidance ＆ regulation of the implementation of corporate environmental responsibility have become a major problem that should be solved quickly. Based on stakeholder theory and institutional theory, this paper concludes that stakeholder and institutional pressures have significantly positive impacts on corporate environmental responsibility; ethical leadership plays a medium role in the relationship between stakeholder ~〉 institutional pressures and corpo- rate environmental responsibility; altruistic value and green innovation play a positive coordina- tion role in the relationship between ethical leadership and corporate environmental responsibility. The research results are conducive to the promotion of the integration of corporate environmental responsibility and financial performance by managers and the rise in firm reputation and competi-tiveness and help governments to formulate policies and regulate corporate environmental respon-sibility.