Corporate governance and environmental performance: is there really a link?
采用基于事实的方法，全面探讨公司治理与环境绩效之间的联系，重点关注所有者、经理和董事会之间的互动如何影响环境绩效，并讨论对理论和实践的启示。
Abstract Corporate governance scholars are increasingly interested in firms' social and environmental performance. Empirical research in this area, however, has moved forward in an uncoordinated fashion, producing fragmented and contradictory results. Our paper seeks to address this situation by adopting a fact‐based research approach that comprehensively explores the link between corporate governance and environmental performance. Specifically, we aim to understand how the relationships between and among the firms' owners, managers, and boards of directors influence environmental performance. We are particularly interested in understanding the interactions among these three key sets of actors. In the end, we offer some observations about governance practices and discuss the implications for theory. Copyright © 2012 John Wiley & Sons, Ltd.