:(/361005),,,,,,,,,,,80%,,,,,197030,,,,(WTO),,,,:(1);(2);(3);(4);(5),(),,12:11(13):ISO14001,ISO14001,ISO1400124KPMGSweden:1996KPMGSurveyofEnvironmentalReportingPractice.2002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.21(45):,31(6),1741(712):,400,100,;100,;100,;100,20017,124,,10,81,5,28()11(1-3)10,,1,1,1,2,3,3;,2,3,1,1,320006,8359,254,905,802,701,501,50128,:()21%18%11%36%4%18%36%36%57%;:67%57%36%25%14%11%25%50%()36%7%:9082%,8050%,7014%,603%,503%,503%,10%,(20%),,10010%,,30%;,20%;,(),40%;,30%,,28%,;90(42%)80(50%)21(1-3),ISO1400140%,ISO14001,3ISO1400175%,ISO1400125%,:18%,21%,9%,54%,15%ISO14001,:30%,48%,,22%:,ISO14001ISO14001342002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.31121:,50%,,,,193%34%89%45%89%71%()61%11%75%18%40%34%56%21%31%18%()50%16%:7%03;33,;3332:,,282%24%66%24%61%28%31%28%31%3%60%30%44%18%52%7%52%14%03%341(6711)(1)(11)3:,,(70%)442002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,370%44%21%19%27%55%452%23%29%13%9%18%15%()9%35%4:,,,,(2)(6)695(5=4=3=2=1=)SPSS10.1,617,(1)-(17),5;966(5):(1)(3):;,,,(4):,5;5,(6)(7)(9):,,,,:,,(15):(7)(9):,,542002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(10):5(1)31527819407(2)1)311364193692)310795186073)3122111100194)31183919090(3)1)312727195572)312143185123)316304191054)31402318821(4)5:1)3168241104892)2198771112353),314648177154),21826118737(5)1)210000190752),321714318968(6)312500110404(7)41000018084(8)31588219785(9)31917517454(10)313793111776(11)21966719994(12)21419418475(13)41127516846(14)31846218806(15)41108116737(16)41240417036(17)41250017207:(1)5=4=3=2=1=(2)1%,(3),(3)(5)(5):,3,,,,(13):642002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,(16)(17)(5):,,,(17)51(9)6:,,;,6412703163174127681603441027017563()41036415573()4107341572641018717521:1%,,61(811)7:57%,40%,720%38%57%40%8%18%42%8:54%,;33%,81%33%54%4%011%719129:,,742002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.914%31%25%60%3%(),:11;21;31;41,,;,;51;61;71;81,91,,101,,,,!,,,()(101112),,10()()()19953618371131190199649164019639161199756134845143364518199865134910481619997212375514512854158702:(1995-1999)11()()19965717421419971528610610199817013701319992490713814721:(1996-1999)842002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.12()()()()199829523203904419993975429062147:(1998-1999),,,,,,,,,,:11:,,,,,,,:,,,,,:,21:,;,,;,,,:,10,,,,,,,:,:,,,,,,31,,,,,942002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.41,,,,,:(1),,,,,;(2);(3),,,,()(),,,,51,,,,,,,,,,,61,,,,,,:,,,:112001::FutherEvidencefromIndustrialEconomyPerspectives.NanyangBusinessSchool,Singapore1DaveKovaleski120011GreeninvestingreallypaysoffPensions&Investments:Chicago,Volume:29Issue:1BeatrixPayne119991Environmentalpractices,stockperformancelinked.Pensions&Investments.Chicago.Volume:27Issue:25AlexMathias119991IstherelifebeyondtheP/Eratio?Euromoney;London,366KarolNielsen119991Greenmanagementmayliftstockvalues,ChemicalWeek,NewYork,Volume:161Issue:26052002.4©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.