| In recent years, environmental problems have become one of the difficult problems which should be resolved in our country. It not only hindered the development of economy, but affected the quality of people’s life. Especially, contamination and haze weather appear frequently that let us are aware of the seriousness of this problem. As one of the biggest pollution source, enterprise cannot shirk their responsibility for their environmental performance. However, two rights are separated in large companies, especially listed company. That is, corporate affairs, including environmental protection policy formulation and implementation are operated by the managers. Therefore, the key to improve the environmental performance of listed companies is their top managers. Under such background, this article takes the characteristics of executives as the breakthrough point, study of how the characteristics of mining executives in listed companies have influence on the enterprise environment performance. By this way, we want to enrich the theory of environmental performance and environmental management accounting theory, and to contribute to the development of our country environmental protection enterprise.Based on the principal-agent theory, sustainable development theory, resource dependence theory, the characteristics of the top managers and enterprise environmental performance are studied in the following two aspects: firstly, on the basis of the reviewed of the relevant materials, we analyzed the relationship between the characteristics of the executive and the corporate environmental performances,put forward six assumptions on how the executives’ characteristics(term, gender, education, tenure, etc.) have influence on enterprise environmental performance. Secondly, on the basis of related literature and theory, took extractive industries in 2010-2013 listed companies as the research object, in terms of the corporate annual reports, such as research center of state environmental protection website and public environment for the data source, by four dimensions, the international standard and national standard, the situation of social acceptance, environmental protection of corporate environmental performance to take comprehensive evaluation, empirical research on the characteristics of mining executives about the company’s environmental performance effect, and put forward policy Suggestions according to the empirical results. Empirical study results show that the proportion of female members of executives, executive office, executive degree, executives shareholding environmental performance has significant positive influence on the company; And the age goes against the hypothesis which has a negative influence on corporate environmental performance, and passed the test of significance; Monetary compensation is contrary to put forward the assumption of at the same time, despite it has a positive influence on corporate environmental performance, it did not through the test.Take executives characteristics as the breakthrough point, probe its influence on corporate environmental performance, and to the introduction of the media attention as control variable, by control the media pressure to influence the corporate environmental performance what is the innovation of this article. Of course, there are still many deficiencies, such as not consider executives on executive features a description of the background of professional background, government, executives characteristics such as size, and not made to the effect of different members in the management division, etc., these deficiencies will be improved in the further research. Environmental problem has become a universal concern, explore executive characteristics influence on corporate environmental performance, for an enterprise to improve environmental performance, optimize the allocation of resources, and promote the whole society the development of environmental protection is of great significance. |
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