A Thesis Submitted to the University of Manchester for the Degree of Doctor of Business Administration in the Faculty of Humanities
曼彻斯特大学人文学院工商管理博士学位论文

Abstract … 6  摘要 ... 6
Declaration … 7  声明 ... 7
Copyright Statement … 7
版权声明 ... 7
Acknowledgements … 8  致谢 ... 8
List of Abbreviations … 9
缩写表 ... 9
Chapter One: Introduction … 11
第一章：导言 ... 11
Chapter Two: Theoretical Background … 23
2.1 Introduction … 23
2.1 引言 ... 23
2.2 SHE Management … 23
2.2 SHE 管理...... 23
2.2.1 Evolution of SHE Management … 23
2.2.2 SHE Management in China … 26
2.2.3 Cross-firm Variations in SHE Management Practices … 29
2.2.3 SHE 管理做法的跨公司差异 .........................................................
2.2.4 Comparative Framework for SHE Management Practices … 32
2.3 Factors Impacting SHE Management Practices … 49
2.3.1 Macro-level Analysis … 49
2.3.2 Meso-level Analysis … 54
2.3.3 Micro-level Analysis … 56
2.4 The Causal Nexus between Corporate Governance and SHE Management … 59
2.4.1 Corporate Governance in China … 59
2.4.1 中国的公司治理...... 59
2.4.2 The Links between Corporate Governance, CSR and SHE … 61
2.4.3 Extant Studies on Causal Links between Corporate Governance and SHE Management … 65
2.4.3 关于公司治理与 SHE 管理之间因果关系的现有研究.....................
2.4.4 Literature Gaps, Central Research Question and Analytical Objective … 70
2.5 Summary … 71
2.5 小结 ... 71
Chapter Three: Theoretical Argument … 73
第三章 理论论证理论论证 ... 73
3.1 Introduction … 73
3.1 引言 ... 73
3.2 Development of Explanatory Framework … 73
3.3 The Structural Variable of Corporate Governance … 76
3.3 公司治理的结构变量...... 76
3.4 The Ideational Variable of Corporate Governance … 89
3.4 公司治理的理念变量...... 89
3.5 Patterns of Corporate Governance as the Integrated Explanatory Variables … 97
3.5 作为综合解释变量的公司治理模式 .......................................................
3.6 Explanatory Framework … 100
3.7 Summary … 103
3.7 小结...... 103
Chapter Four: Methodology … 104
第四章 方法方法 ... 104
4.1 Introduction … 104
4.1 引言 ... 104
4.2 Research Strategy … 105
4.3 Research Design: Comparative Case Study … 109
4.3 研究设计：案例比较研究 ... 109
4.4 Data Collection … 120
4.4 数据收集 ... 120
4.5 Data Analysis … 134
4.5 数据分析 ... 134
4.6 Summary … 138
4.6 小结...... 138
Chapter Five: Empirical Results for SHE Management Practices and Patterns of Corporate Governance … 141
第五章
5.1 Introduction … 141
5.1 引言 ... 141
5.2 Cross-firm Variations in SHE Management Practices between Company A and Company X … 141
5.2.1 Spatial Variations in SHE Management Practices … 141
5.2.2 Temporal Variations in SHE Management Practices … 155
5.3 Changes in Patterns of Corporate Governance in Company A and Company X … 163
5.3.1 Patterns of Corporate Governance in the Time Period 2007-2011 of Company A163
5.3.1 A163 公司 2007-2011 年期间的公司治理模式
5.3.2 Patterns of Corporate Governance in the Time Period 2012-2017 of Company A167
5.3.2 A167 公司 2012-2017 年期间的公司治理模式
5.3.3 Patterns of Corporate Governance in the Time Period 2007-2010 of Company X172
5.3.3 X172 公司 2007-2010 年期间的公司治理模式
5.3.4 Patterns of Corporate Governance in the Time Period 2011-2017 of Company X176
5.3.4 X176 公司 2011-2017 年期间的公司治理模式
5.4 Summary … 180
5.4 小结...... 180
Chapter Six: Causal Effects Analysis of Corporate Governance on SHE Management … 183
第六章 公司治理对 SHE 管理的因果效应分析公司治理对 SHE 管理的因果效应分析 ... 183
6.1 Introduction … 183
6.1 引言 ... 183
6.2 The Causal Nexus between Patterns of Corporate Governance and SHE Management Practices in the Time Period 2007-2011 for Company A … 183
6.2 A 公司 2007-2011 年期间公司治理模式与 SHE 管理实践之间的因果关系 ... 183
6.3 The Causal Nexus between Patterns of Corporate Governance and SHE Management Practices in the Time Period 2012-2017 for Company A … 201
6.3 A 公司 2012-2017 年期间公司治理模式与 SHE 管理实践之间的因果关系 ... 201
6.4 The Causal Nexus between Patterns of Corporate Governance and SHE Management Practices in the Time Period 2007-2010 for Company X … 218
6.4 X 公司 2007-2010 年期间公司治理模式与 SHE 管理实践之间的因果关系 ... 218
6.5 The Causal Nexus between Patterns of Corporate Governance and SHE Management Practices in the Time Period 2011-2017 for Company X … 231
6.5 X 公司 2011-2017 年期间公司治理模式与 SHE 管理实践之间的因果关系 ... 231
6.6 Summary … 247
6.6 小结...... 247
Chapter Seven: Conclusion … 250
第七章 结论结论 ... 250
7.1 Introduction … 250
7.1 引言 ... 250
7.2 Findings … 250
7.2 研究结果 ... 250
7.3 Theoretical Contributions … 255
7.3 理论贡献 ... 255
7.4 Practical Implications … 256
7.5 Limitations and Future Directions … 259
7.6 Summary … 261
7.6 小结 ... 261
Bibliography … 262  参考书目 ... 262
Appendices … 273  附录 ... 273
Appendix I: Criteria for SHE management practices evaluation and field work evaluation guide … 273
附录 I：SHE 管理实践评估标准和实地工作评估指南 ... 273
Appendix II Guide for comparative analysis of patterns of corporate governance and the effects on SHE management practices … 289
Appendix III Participant Information Sheet … 291
Appendix IV Consent Form … 294
附录 IV 同意书 ... 294
Final word count: 89931
最终字数 89931

Figure 1 Interaction among the “Leadership, Behaviour, Technique” dimensions of SHE management practices … 41
Figure 2 Explanatory framework … 101
图 2 解释性框架...... 101
List of Tables  表格清单
Table 1 Academic studies on the links between corporate governance and SHE … 67
Table 2 Categorization of values and value orientations … 92
Table $32\times 2$$32\times 2$32 xx232 \times 2 matrix for patterns of corporate governance … 100
表 $32\times 2$$32\times 2$32 xx232 \times 2 公司治理模式矩阵...... 100
Table 4 Company profiles of the companies selected for comparative case analysis … 114
Table 5 Interviewee profiles and codes … 130
Table 6 Spatial variations in SHE management practices: Company A versus Company X … 144
表 6 SHE 管理实践的空间差异：A 公司与 X 公司...... 144
Table 7 Temporal variations in SHE management practices for Company A and Company X … 156
Table 8 Empirical results for SHE management practices and patterns of corporate governance for Company A and Company X … 181
Table 9 Corporate governance and SHE management practices: causal effects analysis of Company A during 2007-2011 … 184
Table 10 Corporate governance and SHE management practices: causal effects analysis of Company A during 2012-2017 … 202
表 10 公司治理与 SHE 管理实践：2012-2017 年 A 公司的因果效应分析 ... 202
Table 11 Corporate governance and SHE management practices: causal effects analysis of Company X during 2007-2010 … 218
Table 12 Corporate governance and SHE management practices: causal effects analysis of Company X during 2011-2017 … 232
表 12 公司治理与 SHE 管理实践：2011-2017 年 X 公司的因果效应分析 ... 232
Table 13 Comparative causal effect analysis of patterns of corporate governance on SHE management practices for Company A and Company X … 247
表 13 A 公司和 X 公司公司治理模式对 SHE 管理实践的因果效应比较分析 ... 247

The empirical concerns with observed cross-firm variations in SHE management practices motivate the researcher to measure the variations with a comparative framework for SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions, and to further seek explanations of the variations by examining factors that influence SHE management practices. If extraneous factors, suggested by some as rival and alternative explanations, are controlled, patterns of corporate governance are the valid explanatory factors for cross-firm variations in SHE management practices. Governance mechanism and power structure as the structural variable, and corporate value orientation as the ideational variable, are operationalized and configured with different combinations into a $2\times 2$$2\times 2$2xx22 \times 2 matrix to present four patterns of corporate governance. An explanatory framework is developed and tested in a comparative case study of Company A and Company X.
对所观察到的跨公司 SHE 管理实践差异的实证关注促使研究人员从 "领导、行为、技 术 "三个维度，用 SHE 管理实践的比较框架来衡量这些差异，并通过研究影响 SHE 管理实践 的因素来进一步寻求对这些差异的解释。如果控制了一些被认为是对立和替代解释的外在因素，那么公司治理模式就是跨公司 SHE 管理实践差异的有效解释因素。以治理机制和权力结构为结构变量，以企业价值取向为思想变量，通过不同的操作和组合配置成 $2\times 2$$2\times 2$2xx22 \times 2 矩阵，呈现出四种公司治理模式。通过对 A 公司和 X 公司的案例比较研究，建立并检验了解释框架。

Based on the empirical results of spatial and temporal variations in SHE management practices, on changes in patterns of corporate governance, and on the in-depth analysis of the causal nexus between patterns of governance and SHE management practices across different time periods for Company A and Company X, a conclusion is made that supports the development of a theoretical explanatory framework with a central argument and validated propositions. I declare my central argument that patterns of corporate governance with different combinations of structural and ideational variables causally determine the variations in SHE management practices. Thus, changes in the patterns of corporate governance with different combinations of structural and ideational variables will causally lead to variations in SHE management practices.
根据对 A 公司和 X 公司 SHE 管理实践的空间和时间变化、公司治理模式变化的实证结果，以及对不同时期公司治理模式与 SHE 管理实践之间因果关系的深入分析，得出支持建立理论解释框架的结论，并提出中心论点和经过验证的命题。我提出的中心论点是：公司治理模式与结构和意识形态变量的不同组合决定了 SHE 管理实践的变化。因此，具有不同结构和意识形态变量组合的公司治理模式的变化将导致 SHE 管理实践的变化。

No portion of the work referred to in this thesis has been submitted in support of an application for another degree or qualification of this or any other university or any other institute of learning.
本论文中所涉及的任何内容，均未用于支持申请本校或任何其他大学或任何其他学术机构的其他学位或资格。

The author of this thesis (including any appendices and/or schedules to this thesis) owns any copyright in it (the “Copyright”) and s/he has given The University of Manchester the right to use such Copyright for any administrative, promotional, educational and/or teaching purpose.
本论文（包括本论文的任何附录和/或附表）的版权（以下简称 "版权"）归本论文作者所有，曼彻斯特大学有权出于任何管理、宣传、教育和/或教学目的使用该版权。

Copies of this thesis, either in full or in extracts, may be made only in accordance with the regulations of the John Rylands University Library of Manchester. Details of these regulations may be obtained from the Librarian. This page must form part of any such copies made.
本论文的全文或摘要仅可根据曼彻斯特约翰-瑞兰斯大学图书馆的规定进行复制。有关这些规定的详情可向图书馆馆长索取。本页必须作为任何此类副本的一部分。

The ownership of any patents, designs, trademarks and any and all other intellectual property rights except for the Copyright (the “Intellectual Property Rights”) and any reproductions of copyright works, for example graphs and tables (“Reproductions”), which may be described in this thesis, may not be owned by the author and may be owned by third parties. Such Intellectual Property Rights and Reproductions cannot and must not be made available for use without the prior written permission of the owner(s) of the relevant Intellectual Property Rights and/or Reproductions.
除版权（"知识产权"）和本论文中描述的版权作品的任何复制品（如图表和表格）（"复制品"）外，任何专利、设计、商标和任何及所有其他知识产权的所有权可能不属于作者，而可能属于第三方。未经相关知识产权和/或复制品所有者的事先书面许可，不能也不得提供使用这些知识产权和复制品。

Further information on the conditions under which disclosure, publication and exploitation of this thesis, the Copyright and any Intellectual Property Rights and/or Reproductions described in it may take place is available from the Head of the Manchester Business School (or the VicePresident).
曼彻斯特商学院院长（或副院长）可提供有关披露、出版和利用本论文、版权和任何知识产权和/或复制的条件的更多信息。

My DBA research project could not have succeeded without the support and help of many people to whom I would like to give big thanks!
如果没有许多人的支持和帮助，我的 DBA 研究项目不可能取得成功，在此我要向他们表示衷心的感谢！

Firstly, my gratitude must go to my academic supervisors, Prof. Zhang Xiaoke at the University of Manchester and Prof. Zhou Zucheng at Shanghai Jiao Tong University, for their invaluable guidance, infinite patience and exemplary inspiration with their wisdom and scholarship. Without their academic supervisory support, I would not have been able to complete my DBA dissertation.
首先，我必须感谢我的学术导师--曼彻斯特大学的张晓科教授和上海交通大学的周祖成教授，感谢他们用智慧和学术给予我的宝贵指导、无限耐心和模范激励。没有他们的学术指导支持，我不可能完成我的工商管理博士论文。

Secondly, my appreciation goes to my friends and colleagues who have extended their disinterested support during the course of my empirical studies. Special thanks to my work supervisor for his encouragement and coaching, and to two colleagues from my team as experienced SHE experts serving as multiple investigators participating in the objective initial SHE status evaluation for the two companies I selected for case studies. I am grateful to other SHE network experts involved in the peer review and those selected interviewees in the two companies for their support for my research field work. I am sorry that I cannot acknowledge everyone by name, for the reasons of confidentiality.
其次，我要感谢我的朋友和同事，他们在我的实证研究过程中给予了我无私的支持。特别要感谢我的工作主管对我的鼓励和指导，还要感谢我团队中的两位同事，他们是经验丰富的 SHE 专家，作为多方调查员参与了对我选定进行案例研究的两家公司进行客观的初步 SHE 状况评估。我还要感谢参与同行评审的其他 SHE 网络专家，以及两家公司的受访者，感谢他们对我的实地研究工作的支持。很抱歉，出于保密的原因，我不能一一列举每个人的姓名。

Finally, and most importantly, my DBA work is dedicated to my family, specifically to my wife, Wu Jingling, and my son, Zhang Liwen. They are always standing by me and encouraging me to pursue my dream. Their endless love and unconditional support have helped me to overcome difficulties and challenges at different stages of my DBA journey with respect to the balance of work, study and personal life.
最后，也是最重要的一点，我的 DBA 工作要献给我的家人，特别是我的妻子吴京玲和儿子张立文。他们一直支持我，鼓励我追求梦想。他们无尽的爱和无条件的支持帮助我克服了在 DBA 之旅的不同阶段遇到的困难和挑战，平衡了工作、学习和个人生活。

APAC: Asia-Pacific  亚太地区：亚太地区
ASX: Australian Stock Exchange
ASX： 澳大利亚证券交易所
BP: British Petroleum  BP： 英国石油公司
BS: British Standard  BS：英国标准
CBS: Culture-Based Safety
哥伦比亚广播公司：基于文化的安全
CDP: Carbon Disclosure Project
CDP：碳披露项目
CSE: Colombo Stock Exchange
CSE: 科伦坡证券交易所
CSR: Corporate Social Responsibility
企业社会责任企业社会责任
CSRC: China Securities Regulatory Commission
中国证监会中国证券监督管理委员会
DBA: Doctor of Business Administration
DBA：工商管理博士
DNV: Det Norske Veritas
DNV：挪威船级社
DQS: Deutsche Gesellschaft zur Zertifizierung von Management System
DQS：Deutsche Gesellschaft zur Zertifizierung von Management System（德国管理系统认证协会
ecoDa: European Confederation of Directors Associations
ecoDa：欧洲董事协会联合会
EMAS: Eco-Management and Audit Schemes
EMAS：生态管理和审计计划
EMS: Environment Management System
环境管理系统环境管理系统（EMS
EPA: Environmental Protection Agency
EPA：环境保护署
GATT: General Agreement on Tariffs and Trade
GATT： 关税及贸易总协定
HSE UK: Health Safety Executive, United Kingdom
HSE UK：英国健康安全管理局
ICC: International Chamber of Commerce
国际商会国际商会
ILO: International Labour Organization
ILO： 国际劳工组织
ILO-OSH: International Labour Organization - Occupational Safety and Health
ILO-OSH：国际劳工组织--职业安全与健康
IMS: Integrated Management System
IMS：综合管理系统
IRRC: Investor Responsibility Research Centre
IRRC： 投资者责任研究中心
ISO: International Standardization Organization
ISO：国际标准化组织
JV: Joint Venture  JV： 合资企业
KLD: Kinder, Lydenberg and Domini
KLD：金德尔、莱登堡和多米尼克
MEP: Ministry of Environmental Protection
MEP： 环境保护部
MOC: Management of Change
MOC： 变革管理

OECD: Economic Co-operation and Development
经合组织经济合作与发展组织
OHS: Occupational Health and Safety
OHS： 职业健康与安全
OHSAS: Occupational Health and Safety Assessment Series
OHSAS：职业健康与安全评估系列
SAWS: State Administration of Work Safety
SAWS：国家安全生产监督管理局
SEC: Securities and Exchange Commission
SEC：证券交易委员会
SHE: Safety, Health and Environment, also be referred to as HSE or EHS
SHE：安全、健康和环境，也称为 HSE 或 EHS
SOE: State Owned Enterprise
SOE： 国有企业
TRI: Toxics Release Inventory
TRI： 毒物释放清单
TS: Technical Specification
TS：技术规格
UN: United Nation  联合国：联合国
WTO: World Trade Organization
WTO：世界贸易组织

SHE is an abbreviation for safety, health and environment, which may also be referred to as EHS or HSE. SHE management is now often considered as one integrated set of key initiatives forming part of the agenda for an organization’s strategic planning and decision making. Environmental protection, and employee health and safety topics are treated as part of corporate social responsibility (CSR) initiatives which have received increasing attention. CSR provides a framework to connect environmental protection, and occupational health, safety and welfare to other relevant aspects, like human resources, balance between work and family life, other fundamental rights, environmental issues, safety and public health, including product safety, profitability, productivity etc. (Montero et al., 2009). Corporate governance researchers are increasingly interested in the social and environmental performance of organizations (Walls et al., 2012). Coupled with the changing regulatory landscape, Occupational health and safety (OHS) is increasingly being treated as a key corporate governance issue (Lo, 2012). Along with the increasing business need for governance, risk and compliance management, SHE, as an integrated concept for managing the issues related to employee health and safety as well as the environmental protection, is one of the major corporate drivers being brought into the spot light as a key corporate governance issue.
SHE 是安全、健康和环境的缩写，也可称为 EHS 或 HSE。现在，安全、健康和环境管理通常被视为一套综合的关键举措，是组织战略规划和决策议程的一部分。环境保护和员工健康与安全主题被视为企业社会责任（CSR）倡议的一部分，受到越来越多的关注。企业社会责任提供了一个框架，将环境保护、职业健康、安全和福利与其他相关方面联系起来，如人力资源、工作与家庭生活的平衡、其他基本权利、环境问题、安全和公共卫生，包括产品安全、盈利能力、生产力等（蒙特罗等人，2009 年）。公司治理研究人员对组织的社会和环境绩效越来越感兴趣（Walls 等人，2012 年）。再加上监管环境的不断变化，职业健康与安全（OHS）越来越被视为一个关键的公司治理问题（Lo，2012）。随着企业对治理、风险和合规管理的需求不断增加，职业健康与安全作为一个管理员工健康与安全以及环境保护相关问题的综合概念，已成为主要的企业驱动因素之一，并作为一个关键的企业治理问题受到关注。

The importance of SHE management as part of social performance in supporting both a company’s business growth and its sustainable development, along with the importance of strong corporate governance for a company to avoid the risk of high-profile financial and nonfinancial incidents (e.g. Enron, BP etc.) due to governance failure, have motivated me to start an important, meaningful and interesting study that explores the causal links, which have remained almost unexplored, between patterns of corporate governance and SHE management practices. My motivation is to theorize the explanatory mechanism for the effects caused by patterns of corporate governance on SHE management practices, aiming to contribute to the theoretical debate on the impact of corporate governance, typically the impact of corporate governance on SHE management. Further, there is a practical stimulus for this study related to my personal professional experience. I am an experienced SHE management executive with
SHE 管理作为社会绩效的一部分，在支持公司业务增长和可持续发展方面的重要性，以及强有力的公司治理对于公司避免因治理失灵而导致高知名度的财务和非财务事件（如安然、英国石油公司等）的风险的重要性，促使我开始一项重要、有意义和有趣的研究，探索公司治理模式与 SHE 管理实践之间的因果联系，这些联系几乎仍未被探索过。我的动机是从理论上解释公司治理模式对 SHE 管理实践的影响机制，旨在为有关公司治理的影响，特别是公司治理对 SHE 管理的影响的理论辩论做出贡献。此外，这项研究还有一个与我个人职业经历有关的现实激励因素。我是一名经验丰富的 SHE 管理人员，拥有
more than 25 years of industrial experience in managing SHE matters for different companies in different industries, while gaining quite wide exposure to corporate governance practices. I have witnessed the evolution of SHE management in China and in other countries, and seen the cross-country, cross-industry and cross-firm variations in SHE management practices. For an industrial practitioner, it is highly motivating to understand what really matters to SHE management practices and performance in a company, and how companies can act to substantially improve such practices and performance. The findings of this research provide a good contribution in terms of its managerial and practical implications for enterprise executives/managers and policy makers.
我拥有超过 25 年的行业经验，曾为不同行业的不同公司管理 SHE 事务，同时在公司治理实践方面积累了相当广泛的经验。我见证了 SHE 管理在中国和其他国家的演变，也看到了 SHE 管理实践中的跨国、跨行业和跨公司差异。对于一个行业从业者来说，了解什么是企业 SHE 管理实践和绩效的真正关键，以及企业如何采取行动来大幅改善这些实践和绩效，是一件非常有意义的事情。本研究的结果为企业行政/管理人员和政策制定者提供了很好的管理和实践启示。

Corporate activity is no longer confined to the pursuit of profit maximization or economic growth. Gradual changes in the global economy, such as the rise in social activism, the emergence of new expectations, globalization, international trade, increased expectations of transparency, and corporate citizenship, now increasingly require corporations worldwide to perform well in every aspect of business, e.g. economic, social and environmental (Jamali et al., 2008). Corporations find social responsibility to be a kind of commercial strategy that improves their reputations and increases their market shares in a highly competitive atmosphere (Hossein, 2016). As such, modern companies are under a huge amount of pressure to discharge their wider responsibility towards society, which is largely considered as CSR, while the CSR agenda encompasses various social and environmental concepts, such as environmental concerns, employee welfare, workplace health and safety, corporate philanthropy, human resource management, community relations and so on. Stakeholders are increasingly concerned with the way in which companies are responding to environmental issues (Gamble et al., 1995). In addition, there is an increasing recognition within industry of the need to manage health and safety on a pro-active basis in order to improve safety for individuals at work and to prevent significant financial loss (Kwesi and Justice, 2015). SHE management is critically important to a business because the cost of employee illness and injury, and environmental pollution are high; in the worst cases, losses from a major accident can completely ruin a company, both financially and in other ways (e.g. reputation and intangible assets). There is much empirical evidence from historic disasters, such as major explosions and
企业活动不再局限于追求利润最大化或经济增长。全球经济的逐渐变化，如社会活动的兴起、新期望的出现、全球化、国际贸易、对透明度的更高期望以及企业公民意识，现在越来越多地要求全球企业在经济、社会和环境等各方面都有良好的表现（Jamali et al.）企业认为社会责任是一种商业战略，可以在激烈的竞争中提高声誉，增加市场份额（Hossein，2016）。因此，现代企业面临着巨大的压力，必须履行其对社会的广泛责任，这在很大程度上被视为企业社会责任，而企业社会责任议程包含各种社会和环境概念，如环境问题、员工福利、工作场所健康与安全、企业慈善、人力资源管理、社区关系等。利益相关者越来越关注企业应对环境问题的方式（Gamble 等人，1995 年）。此外，行业内也越来越认识到需要积极主动地管理健康与安全，以改善个人工作安全并防止重大经济损失（Kwesi 和 Justice，2015 年）。健康与安全管理对企业至关重要，因为员工生病和受伤以及环境污染的成本很高；在最糟糕的情况下，重大事故造成的损失可能会在财务和其他方面（如声誉和无形资产）彻底毁掉一家公司。 历史上发生的灾难，如重大爆炸和火灾，有很多经验证据可以证明这一点。
incidents of environmental pollution, and these kind of SHE incidents have continued to happen in recent years. Environmental costs and obligations are growing significantly and will continue to grow as our society becomes more environmentally conscious and socially responsible, as governmental regulations pertaining to the environment increase, and as corporations are held more responsible and accountable in terms of being good environmental citizens (Rezaee et al., 1995). The costs and obligations of health and safety issues for corporations are growing in the same direction with the same degree of impact on society as environmental issues. In many events, if we examine major SHE-related incidents that have been reported, there are combined effects in terms of the safety, health and environmental impacts on the firm and on society.
近年来，环境污染事件不断发生。随着我们的社会越来越具有环境意识和社会责任感，随着与环境有关的政府法规的增加，随着企业在成为良好的环境公民方面承担更多的责任和义务，环境成本和义务正在显著增加，并将继续增加（Rezaee 等人，1995 年）。企业在健康和安全问题上的成本和义务也在朝着同样的方向增长，对社会的影响程度与环境问题相同。在许多事件中，如果我们审查已报告的与安全、健康和环境有关的重大事件，就会发现安全、健康和环境对公司和社会的影响是综合的。

SHE is critically important to the firm, society and the environment, as well as to regional and national public policy. Good SHE management as a part of social performance supports a company’s business growth and a country’s sustainable economic development. Accidents at work and work-related ill-health place an important burden on the global economy and hinder economic growth. Countries with the best records on accidents at work are the most competitive, leading to the conclusion that poor working conditions put a heavy burden on the economy and hinder economic growth (Mahto, 2016). study indicates the cross-country variations in the national incidence rates of occupational accidents, and how these variations correlate with national competitiveness, based on data from the ILO (ILO, 2006). In general, the developed countries have better SHE performance than the developing countries. Some scholars’ findings show variations in corporate environmental performance between firms in countries with legal systems based on common law and those based on civil law (Kim et al., 2017, Kock and Min, 2015). Within the same country, empirical evidence shows that cross-industry and cross-firm variations in SHE management practices and performance are common, simply due to different SHE risk profiles in the different industries and business sectors. Further, cross-firm variations also exist in the same industry or business sector. In the construction industry, Chen and Jin (2011) have witnessed variations in contractors’ safety performance in terms of incident rates, noting differences in safety performance even in different regional offices of the same contractor, despite the same requirements, programme and procedures being in place.
SHE 对企业、社会和环境以及地区和国家公共政策都至关重要。作为社会绩效的一部分，良好的 SHE 管理有助于公司的业务增长和国家的可持续经济发展。工伤事故和与工作相关的健康问题给全球经济造成了沉重负担，阻碍了经济增长。工伤事故记录最好的国家最具竞争力，由此得出的结论是，恶劣的工作条件会给经济带来沉重负担并阻碍经济增长（Mahto，2016 年）。根据国际劳工组织（ILO）的数据（ILO，2006 年），研究表明了各国工伤事故发生率的差异，以及这些差异与国家竞争力之间的相关性。一般来说，发达国家的 SHE 表现优于发展中国家。一些学者的研究结果表明，在法律制度以普通法为基础的国家和以民法为基础的国家，企业的环境绩效存在差异（Kim 等人，2017 年；Kock 和 Min，2015 年）。实证证据显示，在同一国家内，跨行业和跨公司的安全、健康和环境管理实践和绩效差异很常见，这仅仅是由于不同行业和业务部门的安全、健康和环境风险状况不同。此外，在同一行业或业务领域也存在跨公司的差异。在建筑行业，Chen 和 Jin（2011 年）从事故发生率的角度研究了承包商的安全绩效差异，他们注意到，尽管要求、计划和程序相同，但即使是同一承包商的不同地区办事处，其安全绩效也存在差异。

In China, major incidents have triggered a governmental campaign of nationwide inspections and checks. For example, after the Tianjin explosion in 2015, inspections and checks found a huge number of SHE irregularities in some poorly managed chemical production and storage companies. These irregularities reflected variations in SHE management practices and performance among companies that were inspected within the same industry and same business sector. Obviously, some failed the inspections while others survived (SAWS, 2015). Similarly, law enforcement initiatives by the Ministry of Environmental Protection revealed an increasing number of cases from 2016 to 2017 in terms of day penalties, sequestrations, production restrictions/shutdowns, administrative detentions and environmental pollution crime (MEP, 2017b). This indicated cross-firm variations in environmental behaviour and performance among companies who complied with laws and regulations. Empirically, there are obvious cross-firm variations in the way SHE management practices have been implemented in Chinese enterprises, even in companies in the same country, region or business sectors. This phenomenon raises an empirical concern and leads to the central research question: “Why do Chinese enterprises differ with regards to their SHE management practices?”
在中国，重大事故引发了政府在全国范围内的检查和核查运动。例如，2015 年天津爆炸事故发生后，检查发现一些管理不善的化工生产和储存企业存在大量 SHE 违规行为。这些违规行为反映了同行业、同业务部门中被检查企业在 SHE 管理实践和绩效方面的差异。显然，一些企业未能通过检查，而另一些企业则幸存下来（SAWS，2015 年）。同样，环境保护部的执法举措显示，从 2016 年到 2017 年，按日计罚、查封、限产/停产、行政拘留和环境污染犯罪的案件数量不断增加（环保部，2017b）。这表明遵守法律法规的企业在环境行为和绩效方面存在跨企业差异。从经验上看，中国企业实施 SHE 管理的方式存在明显的跨企业差异，即使是同一国家、地区或业务部门的企业也不例外。这一现象引起了实证研究的关注，并引出了核心研究问题："为什么中国企业在 SHE 管理实践方面存在差异？

The literature review has found no recognized studies that explain fully and directly the crosscountry, cross-region, cross-industry, cross-sector and cross-firm variations in SHE management practices. This is an extremely underexplored area, probably due to the fact that SHE management is treated more as an operational issue and has not received enough attention from scholars. There is no good theoretical evidence to identify what has not been solved within existing literature and knowledge. To seek a theoretical explanation for the cross-firm variations in SHE management practices, I have adopted a multilevel approach to analyse the factors impacting not only on SHE management practices, but also on environmental, health and safety, sustainability and CSR performance, either explicitly or implicitly. The multilevel approach allows me to group these factors by the appropriate level of analysis - macro- (e.g. regional and national regulatory, policy elements and international exposures), meso- (e.g. sectoral or market factors, such as industrial characteristics, production structures, resource requirements and constraints), and micro- (e.g. firm-level factors, such as size, history, infrastructure, ownership and governance structure). Through this multilevel analysis, many external factors, e.g. the SHE
在文献综述中，没有发现任何公认的研究能够全面、直接地解释 SHE 管理实践中的跨国、跨地区、跨行业、跨部门和跨公司差异。这是一个极度缺乏探索的领域，可能是因为 SHE 管理更多地被视为一个操作问题，没有得到学者们足够的重视。没有很好的理论依据来确定现有文献和知识中尚未解决的问题。为了从理论上解释企业间 SHE 管理实践的差异，我采用了多层次的方法，不仅分析影响 SHE 管理实践的因素，还分析影响环境、健康与安全、可持续性和企业社会责任绩效的显性或隐性因素。多层次方法使我能够按照适当的分析层次对这些因素进行分组--宏观（如地区和国家监管、政策要素和国际风险）、中观（如行业或市场因素，如产业特征、生产结构、资源需求和限制）和微观（如企业层面的因素，如规模、历史、基础设施、所有权和治理结构）。通过这种多层次分析，许多外部因素，如 SHE
regulatory regime, international exposure, sectoral and industrial characteristics, market constraints etc., are examined and confirmed to be incapable of answering the central research question. The same applies to some of the internal factors, such as firm size, history etc. All of these are treated as extraneous factors and are managed as control variables. These extraneous factors and associated intervening variables affect the SHE management practices of each company, but they could not explain cross-firm variations. The extant studies seek factors that influence elements of SHE management and examine the associations, but these studies have not solved the problem by providing an explanation for the cross-firm variations in SHE management practices. I declare that, when these extraneous factors are controlled, corporate governance, as a valid explanatory factor, could provide the best answer to the central research question.
这些因素包括监管制度、国际视野、部门和行业特点、市场制约因素等，经研究证实无法回答核心研究问题。一些内部因素也是如此，如公司规模、历史等。所有这些都被视为外在因素，并作为控制变量进行管理。这些外在因素和相关的干预变量会影响每家公司的 SHE 管理实践，但无法解释公司间的差异。现有的研究寻求影响 SHE 管理要素的因素，并研究其关联性，但这些研究并没有解决这个问题，为 SHE 管理实践的跨公司差异提供解释。我声明，在控制了这些外在因素之后，公司治理作为一个有效的解释因素，可以为核心研究问题提供最佳答案。

The validity of this declaration is based on the interrelationships among corporate governance, corporate social responsibility (CSR) and SHE. Bhimani and Soonawalla (2005) portray corporate governance and CSR as complementary constituents of the same corporate accountability continuum. Beltratti (2005) also claims that corporate governance and CSR are complementary. I agree with this institutionally complementary nature of the relationship between corporate governance and CSR, and that SHE management practices, with perspectives on employee health, safety and environmental protections, should be regarded as central elements in the framework of CSR. There is an increasing number of studies on the causal links between corporate governance and CSR, many of which are based on the common theoretical foundations of agency theory (Jensen and Meckling, 1976) and stakeholder theory (Freeman, 1984, Jensen, 2001, Donaldson and Preston, 1995). This appears to be a valid approach to theorizing about the explanatory mechanism for the links between corporate governance and SHE management practices. However, agency theory and stakeholder theory could not provide fully theoretical explanations for the cross-firm variations in SHE management from a corporate governance perspective, as there is no theoretical and empirical evidence found. There is a need to seek a more appropriate explanatory mechanism and framework for ths links between corporate governance and SHE management practices.
这一声明的有效性基于公司治理、公司社会责任和 SHE 之间的相互关系。Bhimani 和 Soonawalla（2005 年）将公司治理和企业社会责任描绘成同一公司问责制连续体的互补成分。Beltratti (2005) 也认为公司治理和企业社会责任是相辅相成的。我同意公司治理与企业社会责任之间在制度上的互补性，并认为 SHE 管理实践以及员工健康、安全和环境保护应被视为企业社会责任框架中的核心要素。关于公司治理与企业社会责任之间因果关系的研究越来越多，其中许多研究都基于代理理论（詹森和梅克林，1976 年）和利益相关者理论（弗里曼，1984 年；詹森，2001 年；唐纳森和普雷斯顿，1995 年）的共同理论基础。这似乎是解释公司治理与 SHE 管理实践之间联系的有效理论方法。然而，从公司治理的角度来看，代理理论和利益相关者理论并不能对跨公司的 SHE 管理差异提供完全的理论解释，因为没有发现理论和经验证据。有必要为公司治理与 SHE 管理实践之间的联系寻找一个更合适的解释机制和框架。

Scholars have recently demonstrated a huge amount of exemplary effort in research on the relationship between corporate governance and CSR, in which CSR is treated as a multidimensional construct. However, research on the links between corporate governance and SHE management practices remains almost unexplored. It is therefore difficult to find an extant theory or theoretical framework developed specifically for the purpose of exploring the links between corporate governance and SHE management. There is no existing study on the relationship between corporate governance and SHE, in which SHE is treated as an integrated concept or construct. These limited studies usually target environmental protection or employee health and safety separately because these are two different dimensions in the framework of CSR. There are some limited academic studies on the links between corporate governance and environmental performance by Walls et al. (2012), de Villiers et al. (2011), Rodrigue et al. (2013), Berrone and Gomez-Mejia (2009), Kassinis and Vafeas (2002), McKendall (1999) etc., and there are virtually no good academic studies on the links between corporate governance and occupational health and safety.
近来，学者们在公司治理与企业社会责任关系的研究方面做出了大量堪称典范的努力，其中企业社会责任被视为一个多维度的概念。然而，关于公司治理与 SHE 管理实践之间的联系的研究几乎仍未展开。因此，很难找到专门为探索公司治理与 SHE 管理之间的联系而开发的现存理论或理论框架。目前还没有关于公司治理与 SHE 之间关系的研究，在这些研究中，SHE 被视为一个综合概念或构架。这些有限的研究通常分别针对环境保护或员工健康与安全，因为这是企业社会责任框架中的两个不同维度。Walls 等人（2012 年）、de Villiers 等人（2011 年）、Rodrigue 等人（2013 年）、Berrone 和 Gomez-Mejia（2009 年）、Kassinis 和 Vafeas（2002 年）、McKendall（1999 年）等人对公司治理与环境绩效之间的联系进行了一些有限的学术研究，而对公司治理与职业健康和安全之间的联系几乎没有很好的学术研究。

In the limited studies on the links between corporate governance and environmental performance, only some environmental performance indicators have been selected as dependent variables, e.g. environmental strength, environmental concerns, environmental regulatory performance, environmental violations, likelihood of environmental litigation, pollution prevention performance, environmental capital expenditure, general environmental performance etc. The independent variables are chosen from among the dimensions of the internal mechanism of corporate governance, many of which relate to board characteristics (e.g. board composition, board size, presence of an environmental or social responsibility committee, presence of environmentally aware directors or attorneys on the board, dual CEO-Chairperson roles etc.), and some relating to ownership structure and management control, executive compensation etc. Most of the studies rely on archival measures and statistical analysis, with data taken from KLD, EPA TRI, SEC, Board Analysis etc. Data quality could be a concern due to possible fragmented and inaccurate reporting from firms. The studies have usually led to fragmented and contradictory empirical evidence, which makes theory building difficult. There
在关于公司治理与环境绩效之间联系的有限研究中，只选择了一些环境绩效指标作为因变量，如环境实力、环境问题、环境监管绩效、环境违法行为、环境诉讼的可能性、污染防治绩效、环境资本支出、总体环境绩效等。自变量是从公司治理内部机制的各个维度中选择的，其中许多与董事会特征有关（如董事会组成、董事会规模、是否有环境或社会责任委员会、董事会中是否有具有环境意识的董事或律师、首席执行官和董事长的双重角色等），还有一些与所有权结构和管理控制、高管薪酬等有关。大多数研究依赖于档案措施和统计分析，数据来自 KLD、EPA TRI、SEC、董事会分析等。数据质量可能是一个令人担忧的问题，因为公司的报告可能是零散和不准确的。这些研究通常会产生零散和相互矛盾的经验证据，从而给理论构建带来困难。有
is not enough focus given to the study of the underlying mechanism and process in order to understand why and how the predictor variables and outcome variables correlate. Further, most analysis of causal links in studies on corporate governance focus only on the structural variables of corporate governance. This under-researched area reveals the clear literature gaps, with existing literature failing to provide a comprehensive and integrated understanding of how and why corporate governance affects SHE management in terms of its underlying mechanism and process.
对潜在机制和过程的研究不够重视，无法了解预测变量和结果变量为何以及如何相互关联。此外，关于公司治理研究的因果联系分析大多只关注公司治理的结构变量。这一研究不足的领域揭示了明显的文献空白，现有文献未能从内在机制和过程的角度全面综合地理解公司治理如何以及为何影响 SHE 管理。

The empirical concern with cross-firm variations in SHE management practices, the central research question focused on understanding these differences, along with the literature gaps in terms of theoretical explanatory mechanisms to illustrate the causal effects of corporate governance on SHE management, have urged me to put forward a central theoretical argument to answer the central research question with the analytical objective of exploring the causal links between patterns of corporate governance and SHE management practices. The research design starts with defining the measurement dimensions and operationalizing them for both dependent variables and independent variables, which are then comparatively analysed to find out how changes in independent variables lead to variations in dependent variations. In order to conduct the structured-focused comparison of firms, i.e. Company A and Company X, a comparative framework with a structured-focused comparison design is developed to evaluate SHE management practices in terms of the selected dimensions of “Leadership, Behaviour, Technique”, and twelve associated constitutive attributes. These analytical dimensions and associated constitutive attributes address structures and processes, along with interactions between structures and processes, reflecting the corresponding elements of SHE management as outcomes of certain patterns of SHE management practices, which are the dependent variables of the comparative analysis.
对跨公司 SHE 管理实践差异的实证关注，对理解这些差异的核心研究问题的关注，以及在说明公司治理对 SHE 管理的因果效应的理论解释机制方面的文献空白，促使我提出一个核心理论论点来回答核心研究问题，其分析目标是探索公司治理模式与 SHE 管理实践之间的因果联系。研究设计从定义测量维度入手，对因变量和自变量进行操作化，然后进行比较分析，找出自变量的变化如何导致因变量的变化。为了对公司（即 A 公司和 X 公司）进行结构化的重点比较，我们开发了一个结构化重点比较设计的比较框架，从 "领导力、行为、技术 "的选定维度和 12 个相关的构成属性来评估 SHE 管理实践。这些分析维度和相关构成属性涉及结构和流程，以及结构和流程之间的相互作用，反映了 SHE 管理的相应要素，是 SHE 管理实践某些模式的结果，是比较分析的因变量。

Patterns of corporate governance as explanatory variables are developed and operationalized to address the dimensions and constitutive attributes of corporate governance. This is achieved through the design of a set of structured-focused questionnaires to facilitate cross-firm
作为解释变量的公司治理模式得到发展和操作化，以解决公司治理的层面和构成属性问题。为此，设计了一套以结构化问卷为重点的调查表，以方便跨公司的调查。
comparison of changes in patterns of corporate governance. Corporate governance is regarded as the system by which companies are directed and controlled (Cadbury, 2000), and is largely concerned with what the board of a company does and, in particular, how it sets the values of the company (FRC 2010). The existing corporate governance literature has extensively addressed the control aspect of corporate governance by working on structural variables, i.e. corporate governance mechanism and power structure. The control aspect of corporate governance refers to compliance, accountability and transparency (MacMillan et al., 2004) and how managers carry out their functions through compliance with laws, regulations and codes of conduct (Cadbury, 2000). Corporate governance sets the tone for the organization, defining how power is exerted and how decisions are reached (Jamali et al., 2008). The literature has largely failed to address the direction and motivation aspects, which indicates a literature gap with respect to the ideational variable of corporate governance, i.e. corporate value orientation. Empirically, there is a constraint on the structural variable of corporate governance in explaining fully why a company should pay attention to SHE management. Only by introducing the ideational variable of corporate governance, and by examining the interaction of structural and ideational variables of corporate governance is it possible to fully explain the internal motivation of a company to focus on SHE management as a kind of pro-social value orientation and how it utilizes a structural control mechanism to achieve what is the aims that motivate it. A $2\times 2$$2\times 2$2xx22 \times 2 matrix is developed to present various patterns of corporate governance subject to variations in the structural variable, with indications of the strength of governance mechanism and power structure, and in the ideational variable, with indications of the strength of pro-social corporate value orientation. The interaction between the structural and ideational variables of corporate governance generate, as an outcome, four patterns of corporate governance (i.e. Strongly Governed, Weakly Governed, Structurally Constrained, Ideationally Constrained) which represent the structures and processes of different models of corporate governance.
比较公司治理模式的变化。公司治理被视为指导和控制公司的系统（Cadbury，2000 年），主要涉及公司董事会的工作，特别是如何设定公司的价值观（FRC，2010 年）。现有的公司治理文献通过研究结构变量，即公司治理机制和权力结构，广泛探讨了公司治理的控制方面。公司治理的控制方面是指合规性、问责制和透明度（MacMillan et al.公司治理为组织定下了基调，确定了权力的行使方式和决策的达成方式（Jamali 等人，2008 年）。文献大多没有涉及方向和动机方面，这表明在公司治理的思想变量（即公司价值取向）方面存在文献空白。从实证角度看，公司治理的结构变量在充分解释公司为什么要重视 SHE 管理方面存在局限性。只有引入公司治理的意识形态变量，研究公司治理的结构变量和意识形态变量之间的互动关系，才有可能充分解释作为一种亲社会价值取向的公司重视 SHE 管理的内在动机，以及公司如何利用结构控制机制来实现其动机目标。 我们开发了一个 $2\times 2$$2\times 2$2xx22 \times 2 矩阵，根据结构变量的变化（表明治理机制和权力结构的强弱）和意识形态变量的变化（表明亲社会企业价值取向的强弱）来呈现各种公司治理模式。公司治理的结构变量和意识形态变量之间的相互作用产生了四种公司治理模式（即强治理、弱治理、结构受限、意识形态受限），代表了不同公司治理模式的结构和过程。

The patterns of corporate governance in the form of this $2\times 2$$2\times 2$2xx22 \times 2 matrix and a developed explanatory framework provide theoretical prediction of patterns of causal links between corporate governance and SHE management practices. I declare my central argument that patterns of corporate governance have a fundamental effect on SHE management practices,
该 $2\times 2$$2\times 2$2xx22 \times 2 矩阵形式的公司治理模式和所建立的解释框架为公司治理与 SHE 管理实践之间的因果联系模式提供了理论预测。我的中心论点是，公司治理模式对 SHE 管理实践具有根本性的影响、
with the effect varying among different organizations. When a strong corporate governance mechanism and power structure interact with a strong pro-social corporate value orientation, this leads to effective and substantial implementation of SHE management practices. There are implicit propositions associated with the theoretical explanatory framework and the $2\times 2$$2\times 2$2xx22 \times 2 matrix of four patterns of corporate governance. These propositions guide the empirical comparative case study and are tested with the empirical data collected from the case studies of Company A and Company X. A comparative analysis of Company A and Company X regarding spatial and temporal variations within two specified time periods during 2007-2017 has been conducted for both patterns of corporate governance and SHE management practices in order to examine the causal mechanism and process that underlie the explanatory variable and outcome variable.
不同组织的效果各不相同。当强有力的公司治理机制和权力结构与强烈的亲社会公司价值取向相互作用时，就会导致 SHE 管理实践的有效和实质性实施。理论解释框架和四种公司治理模式的 $2\times 2$$2\times 2$2xx22 \times 2 矩阵隐含着一些命题。这些命题指导了实证比较案例研究，并用从 A 公司和 X 公司案例研究中收集的实证数据进行了检验。我们对 A 公司和 X 公司在 2007-2017 年两个特定时间段内公司治理模式和 SHE 管理实践的空间和时间变化进行了比较分析，以研究解释变量和结果变量的因果机制和过程。

The overall research strategy for this project has a qualitative orientation to develop and expand theory through a comparative case study. A comparative case study is more suitable and advantageous than large-n analysis, single case study and other methods in terms of theory building from empirical inquiry. Company A and Company X are justified as suitably selected cases to support the “most similar system design” (Teune and Przeworski, 1970) to realize the “idea of control” through isolating the impact of other potential extraneous variables. Company A and Company X are in the private sector within the same industry with the same international exposure. They have the same or a similar customer group, the same product portfolio and a similar market position as two competitors in the same region. They are exposed to the same legal and regulatory settings, and face the same regulatory capabilities presented by the supervising authorities in eastern Chinese cities in the same province in the Yangtze River Delta area. Their operations are of the same size and they have been in existence for a similar length of time. Thus, I can isolate most extraneous factors as controlled variables and minimize the number of variables for the causal nexus analysis of the links between patterns of corporate governance and SHE management practices. The elements of “what”, “why” and “how” to compare and the criteria for case selection for this comparative case study are fully addressed in the consideration of research methodology.
本项目的总体研究策略以定性为导向，通过比较案例研究来发展和扩展理论。就从经验探究中建立理论而言，比较案例研究比大 n 分析、单一案例研究和其他方法更适合，也更有优势。A 公司和 X 公司是经过适当选择的案例，以支持 "最相似的系统设计"（Teune 和 Przeworski，1970 年），从而通过隔离其他潜在外部变量的影响来实现 "控制理念"。A 公司和 X 公司属于同一行业的私营企业，具有相同的国际视野。作为同一地区的两个竞争对手，它们拥有相同或相似的客户群、相同的产品组合和相似的市场地位。它们面临着相同的法律和监管环境，并面临着长江三角洲地区同一省份的中国东部城市监管当局所提供的相同监管能力。它们的业务规模相同，成立时间相近。因此，我可以将大部分外在因素分离出来作为控制变量，尽量减少变量的数量，从而对公司治理模式与 SHE 管理实践之间的联系进行因果关系分析。至于 "比较什么"、"为什么 "和 "如何比较 "等要素，以及本比较案例研究的案例选 择标准，将在研究方法的考虑中充分论述。

Both a cross-sectional analysis and longitudinal study have been designed for the comparative
我们设计了横向分析和纵向研究，以比较
case study of Company A and Company X in order to investigate the spatial and temporal variations in patterns of corporate governance, and their causal effects on cross-firm variations and temporal changes in SHE management practices. The research design creates four units of analysis (“mini cases”), enhances the empirical grounding for theory building (Eisenhardt, 1989c), and offsets the deficiency of having only two cases in the comparative case study. Being guided by the central research question, the explanatory framework, and the comparative case study design, the data collection is conducted through document review, observation and interview. Multiple sources of evidence and multiple investigators are used to enhance the objectivity of the investigation and avoid any accusation of bias. Pattern matching techniques are adopted in the data analysis, mainly by using explanation building for the cross-sectional analysis of Company A and Company X , and the logic model analytic technique for the longitudinal study of Company A and Company X. The whole research design addresses triangulation from various angles: data triangulation, investigator triangulation, theory triangulation and methodological triangulation (Patton, 2015). This allows researchers to address a broader range of issues from different angles and supports the development of converging lines of inquiry, thus enhancing the validity and reliability of the investigation and improving the quality of the case study.
该研究设计了四个分析单元（"小案例"），加强了理论建设的实证基础（Eisenhardt, 1989c）。这种研究设计创建了四个分析单元（"微型案例"），增强了理论构建的实证基础（艾森哈特，1989c），并弥补了比较案例研究中只有两个案例的不足。在中心研究问题、解释框架和比较案例研究设计的指导下，数据收集工作通过文件审查、观察和访谈进行。为了提高调查的客观性，避免任何偏见指控，我们使用了多种证据来源和多个调查人员。整个研究设计从多个角度解决了三角测量问题：数据三角测量、调查者三角测量、理论三角测量和方法三角测量（Patton，2015 年）。这使研究人员能够从不同角度解决更广泛的问题，并支持发展趋同的调查思路，从而增强调查的有效性和可靠性，提高案例研究的质量。

Case studies are conducted on both Company A and Company X, with empirical investigation of two periods for each company: the years 2007-2011 and 2012-2017 for Company A, and the years 2007-2010 and 2011-2017 for Company X. During the period 2012-2017 in Company A, the “Strongly Governed” pattern of corporate governance develops with a positive and substantial impact on SHE management practices, while during the period 2011-2017 in Company X, the “Weakly Governed” pattern of corporate governance emerges and brings a negative and insubstantial impact on SHE management practices. This explains the spatial cross-firm variations in SHE management practices between Company A and Company X. In the retrospective review of temporal changes, we find the “Structurally Constrained” pattern of corporate governance in the period 2007-2011 in Company A. Meanwhile, to a certain degree, there are characteristics of the “Ideationally Constrained” pattern of corporate governance in the period 2007-2010 in Company X. The temporal changes in the structural variable and/or
A 公司在 2012-2017 年期间形成了 "强治理 "的公司治理模式，对 SHE 管理实践产生了积极而实质性的影响；X 公司在 2011-2017 年期间形成了 "弱治理 "的公司治理模式，对 SHE 管理实践产生了消极而非实质性的影响。在对时间变化的回顾中，我们发现 A 公司在 2007-2011 年期间的公司治理模式为 "结构约束型"，而 X 公司在 2007-2010 年期间的公司治理模式在一定程度上具有 "理念约束型 "的特征。
ideational variable contribute to the formation and shifting of patterns of corporate governance over time in both Company A and Company X , which explains the temporal variations in SHE management practices in both companies.
意识形态变量有助于 A 公司和 X 公司公司治理模式的形成和转变，从而解释了两家公司 SHE 管理实践的时间变化。

These empirically observed and retrospectively reviewed patterns, with spatial and temporal variations in corporate governance practices, SHE management practices, and the causal nexus between them, match the theoretically predicted patterns and causal logic models, as illustrated in the explanatory framework. Rounding off the discussion, I conclude by claiming validity for the proposed theoretical explanatory framework and the central arguments, and confirm the propositions derived from the theoretical explanatory framework regarding the causal links between patterns of corporate governance and SHE management practices. There are four validated propositions: the “Strongly Governed” pattern of corporate governance, with both strong structural and ideational variables bringing positive and constructive effects on SHE management practices; the “Weakly Governed” pattern of corporate governance, with both weak structural and ideational variables bringing negative and destructive impacts on SHE management practices; the “Structurally Constrained” pattern of corporate governance, with a comparatively weak structural variable and relatively strong ideational variable, leading to an effect of constraint on the implementation of SHE management practices; the “Ideationally Constrained” pattern of corporate governance, with a comparatively strong structural variable and relatively weak ideational variable, leading to an effect of limitation on the implementation of SHE management practices.
这些通过实证观察和回顾总结得出的模式，包括公司治理实践、安全、健康和环境管理实践的时空变化，以及它们之间的因果关系，与理论预测的模式和因果逻辑模型相吻合，正如解释框架中所说明的那样。在讨论的最后，我认为所提出的理论解释框架和中心论点是有效的，并确认了从理论解释框架中得出的关于公司治理模式与 SHE 管理实践之间因果关系的命题。经过验证的命题有四个：强治理 "的公司治理模式，强结构变量和意识形态变量都会对 SHE 管理实践产生积极和建设性的影响；"弱治理 "的公司治理模式，弱结构变量和意识形态变量都会对 SHE 管理实践产生消极和破坏性的影响；结构制约型 "公司治理模式，结构变量相对较弱，意识形态变量相对较强，对 SHE 管理实践的实施产生制约效应；"意识形态制约型 "公司治理模式，结构变量相对较强，意识形态变量相对较弱，对 SHE 管理实践的实施产生限制效应。

This thesis is structured into seven chapters. Chapter One provides a brief introduction and overview of the research project, and includes the motivation for focusing on this research topic, the importance of SHE to firms, society and the environment, the observed variations in SHE management, the literature gaps in explaining these variations, the central research question and central argument, the outline of research design etc. Chapter Two introduces the theoretical background, addressing the detailed background of the issues related to this research through a comprehensive literature review. It focuses firstly on the evolution of SHE management in the international context, the current status and challenges of SHE management practices in China,
本论文共分七章。第一章简要介绍和概述了本研究项目，包括关注本研究课题的动机，SHE 对企业、社会和环境的重要性，观察到的 SHE 管理差异，解释这些差异的文献空白，中心研究问题和中心论点，研究设计概要等。第二章介绍了理论背景，通过全面的文献综述详细阐述了与本研究相关的问题背景。第二章介绍了理论背景，通过全面的文献综述详细阐述了本研究相关问题的背景，首先重点介绍了 SHE 管理在国际背景下的演变、中国 SHE 管理实践的现状和挑战、
the cross-firm variations in SHE management practices in general, and a comparative framework for conducting a structured-focused evaluation of SHE management practices. The chapter then looks at extraneous factors influencing SHE, corporate governance in general, the characteristics of corporate governance patterns in China, and the causal links between corporate governance and SHE management practices. These reviews identify the literature gaps and lead to the central research question. Chapter Three focuses on theoretical argument to answer the central research question with an exploration of theoretical explanations for crossfirm variations in SHE management, and on the development of the explanatory framework with a $2\times 2$$2\times 2$2xx22 \times 2 matrix of patterns of corporate governance as valid explanatory factors to guide the study. Chapter Four concentrates on methodology, describing the research strategy and detailing the comparative case study research design and the rationales for such strategy and design. Chapter Five details the cross-firm variations in SHE management practices between Company A and Company X with empirical evidence, and presents the empirical results for patterns of corporate governance in Company A and Company X during the different time periods. Chapter Six focuses on the analysis of the causal effects of corporate governance on SHE management in Company A and Company X for these different time periods, and details the empirical findings to support the theoretical explanations of the causal links between patterns of corporate governance and SHE management practices. Chapter Seven is the concluding chapter, summarizing the outcome of the comparative case study with a validated theoretical explanatory framework, a confirmed central argument and testified propositions. It also indicates the contributions and implications of this study, and discusses the limitations of the research and implications for future research.
本章探讨了企业间 SHE 管理实践的总体差异，以及对 SHE 管理实践进行结构化重点评估的比较框架。然后，本章探讨了影响 SHE 的外部因素、公司治理的总体情况、中国公司治理模式的特点以及公司治理与 SHE 管理实践之间的因果关系。这些综述找出了文献空白，并引出了中心研究问题。第三章的重点是理论论证，通过探讨企业间 SHE 管理差异的理论解释来回答中心研究问题，并通过公司治理模式的 $2\times 2$$2\times 2$2xx22 \times 2 矩阵来建立解释框架，作为指导研究的有效解释因素。第四章集中讨论了研究方法，介绍了研究策略，详细说明了比较案例研究的研究设计以及采用这种策略和设计的理由。第五章通过经验证据详细说明了 A 公司和 X 公司在 SHE 管理实践方面的跨公司差异，并介绍了 A 公司和 X 公司在不同时期公司治理模式的经验结果。第六章重点分析了不同时期公司治理对 A 公司和 X 公司 SHE 管理的因果效应，并详细介绍了支持公司治理模式与 SHE 管理实践之间因果联系理论解释的实证结果。 第七章是总结性章节，总结了比较案例研究的成果，提出了经过验证的理论解释框架、经过确认的中心论点和经过检验的命题。该章还指出了本研究的贡献和意义，并讨论了研究的局限性和对未来研究的影响。

This chapter addresses the detailed background of issues related to this thesis with a comprehensive literature review to identify the gaps in the literature and current practices, and to develop the central research question. It starts with discussion of the evolution of SHE management in the international context. The integrated construct of SHE and the concept of SHE management are introduced, along with a summary of the development of SHE management and relevant international standards. The status, changes in, and challenges of SHE management and the regulatory requirements in China are elucidated with the introduction of cross-firm variations, along with evidence, in SHE management practices that are observed in general. A comparative framework, with selected dimensions and constitutive attributes, is developed to evaluate companies’ SHE management practices. The literature review then moves on to examine the factors influencing SHE, corporate governance in general, the characteristic of corporate governance patterns in China, and the causal links between corporate governance and SHE management practices. These reviews form a solid theoretical background which leads to the identification of literature gaps and formation of the central research question, with a clear analytical objective of exploring the causal links between patterns of corporate governance and SHE management practices.
本章通过全面的文献综述介绍了与本论文相关的问题的详细背景，以确定文献和当前实践中存在的差距，并提出中心研究问题。本章首先讨论了 SHE 管理在国际背景下的演变。介绍了 SHE 的综合概念和 SHE 管理的概念，以及 SHE 管理和相关国际标准的发展概况。阐明了中国 SHE 管理和监管要求的现状、变化和挑战，并介绍了一般观察到的 SHE 管理实践中的跨公司差异和证据。通过选定的维度和构成属性，建立了一个比较框架来评估企业的 SHE 管理实践。文献综述接着探讨了影响 SHE 的因素、公司治理的一般情况、中国公司治理模式的特点以及公司治理与 SHE 管理实践之间的因果关系。这些综述构成了坚实的理论背景，从而发现了文献空白，并形成了中心研究问题，其明确的分析目标是探索公司治理模式与 SHE 管理实践之间的因果联系。

SHE management, referring to safety, health and environmental management, is empirically associated with common laws, rules, regulations, policies, procedures, practices and activities relating to protection of employees’ health and safety in the workplace, as well as to the protection of the environment. This integrated definition of SHE management remains empirical. In academic research, there are limited studies covering either environmental
SHE 管理指的是安全、健康和环境管理，根据经验，它与保护工作场所雇员的健康和 安全以及保护环境有关的共同法律、规则、条例、政策、程序、做法和活动相关联。这种 SHE 管理的综合定义仍然是经验性的。在学术研究中，涉及环境、安全、健康和环境管理的研究十分有限。
management or occupational health and safety management. Klassen and McLaughlin (1996) define environmental management as all of the efforts to minimize the negative environmental impact of a firm’s products throughout their life cycles. Christmann (2000) introduces best practices in environmental management, including practices that simultaneously reduce the negative impact of a firms’ activities on the natural environment and contribute to competitive advantage in product markets. Erickson (1996) and Reese (2003) summarize occupational health and safety as a broad discipline that concerns the following: the promotion and maintenance of the highest degree of physical, mental and social well-being of workers; the prevention of departures from health and safety caused by working conditions; the protection of workers from adverse health and safety risks; the adaptation of the occupational environment to the physiological and psychological capabilities of workers.
管理或职业健康与安全管理。Klassen 和 McLaughlin（1996 年）将环境管理定义为：在企业产品的整个生命周期内，将其对环境的负面影响降至最低的所有努力。克里斯特曼（2000）介绍了环境管理的最佳实践，包括同时减少企业活动对自然环境的负面影响和促进产品市场竞争优势的实践。Erickson (1996) 和 Reese (2003)将职业健康与安全概括为一门广泛的学科，它涉及以下方面：促进和维护工人最高程度的身体、精神和社会福祉；防止因工作条件而偏离健康和安全；保护工人免受不利的健康和安全风险；使职业环境适应工人的生理和心理能力。

SHE management is important to business and operations simply because accidents leading to environmental pollution and employee injuries are costly to enterprises, families and communities. In the worst cases, losses from a major accident can completely ruin a company, both financially and in terms of its reputation. People’s awareness and the common understanding today of the importance of safety, health and environmental matters in workplaces are built on historically accumulated heavy learning from severe accidents, along with changing workplace conditions and the rise of mass production. These significant historical events have been catalysts in raising public consciousness about safety, health and environmental issues and in contributing to the evolution and development of modern SHE management, e.g. the Triangle Shirtwaist Factory fire in 1911, the Seveso disaster in 1976, the Bhopal disaster in 1984 and, most recently, the Deepwater Horizon disaster in 2010 (Luo et al., 2013).
SHE 管理对企业和运营非常重要，因为导致环境污染和员工受伤的事故会给企业、家庭和社区带来巨大损失。在最糟糕的情况下，一起重大事故造成的损失可能会彻底毁掉一家公司，无论是在经济上还是在声誉上。今天，人们对工作场所的安全、健康和环境问题的重要性的认识和共识，是建立在历史积累的严重事故的沉重教训，以及工作场所条件的变化和大规模生产的兴起之上的。这些重大历史事件是提高公众对安全、健康和环境问题的认识以及促进现代安全、健康和环境管理的演变和发展的催化剂，例如 1911 年三角衬衫厂大火、1976 年塞维索灾难、1984 年博帕尔灾难以及最近的 2010 年深水地平线灾难（Luo 等人，2013 年）。

Government authorities, enterprises, non-governmental organizations (NGOs), scholars and the public have started paying increasing attention to safety, health and environmental management. It has been noticed that, in both daily management and cases of incidents, personnel safety, occupational health and illness, environmental impact etc. are usually interconnected and often affect one another. The principles and methodologies in the management of safety, health and
政府部门、企业、非政府组织（NGO）、学者和公众开始越来越重视安全、健康和环境管理。人们注意到，在日常管理和事故案例中，人员安全、职业健康和疾病、环境影响等通常是相互关联的，而且往往相互影响。安全、健康和环境管理的原则和方法
environment could be integrated due to their similarity, and this integrated “HSE” concept has emerged during the evolution of safety, health and environmental management. Shell’s executive committee issued its Health, Safety and Environment (HSE) policy and guidelines in 1991, then published its HSE standards “EP92-01100” in 1992, and finalized its HSE integrated management system, known as “HSE-MS EP95-0000”, in 1995 . The integrated “HSE” concept was accepted by most participants in the First International Conference on Health, Safety and Environment in Oil and Gas Exploration and Production, held in The Hague, Netherlands. Other oil companies like BP and ExxonMobil have also published their own HSE management systems. In the development journey of safety culture and HSE management, DuPont has been recognized as one of the pioneers with the success of its safety culture and safety management concepts. DuPont’s more than 200 years of successful experience, along with “DuPont Safety Resource” and “DuPont Sustainable Solutions”, have helped many companies in the world with their safety, health and environment management.
在安全、健康和环境管理的发展过程中，"HSE "这一综合概念应运而生。壳牌公司执行委员会于 1991 年发布了健康、安全与环境（HSE）政策和指导方针，随后于 1992 年发布了 HSE 标准 "EP92-01100"，并于 1995 年最终确定了 HSE 综合管理系统，即 "HSE-MS EP95-0000"。在荷兰海牙举行的第一届油气勘探与生产健康、安全与环境国际会议上，"HSE "综合概念得到了大多数与会者的认可。英国石油公司（BP）和埃克森美孚公司（ExxonMobil）等其他石油公司也发布了各自的 HSE 管理系统。在安全文化和 HSE 管理的发展历程中，杜邦公司因其安全文化和安全管理理念的成功而被公认为先行者之一。杜邦公司 200 多年的成功经验，以及 "杜邦安全资源 "和 "杜邦可持续解决方案"，帮助世界上许多公司实现了安全、健康和环境管理。

The International Standardization Organization (ISO) started its HSE management system standardization work following requests from its member countries. The ISO/TC 67 technical committee issued a draft of the “ISO/CD 14690 Standard” in 1996 as guidelines for a “HSE management system for the petroleum and natural gas industry” (Luo et al., 2013). HSE as an integrated management approach to safety, health and environmental matters was then widely adopted by companies in the global petroleum and natural gas industry. The HSE concept has been spread to other industries and manufacturing settings, with different companies then structuring the management elements within their own safety, health and environmental management systems, variously naming them HSE, SHE, EHS etc. in daily management work. There have been different management models internationally, e.g. Shell, BP, DuPont, ISO Series (ISO 14001, ISO 45001) etc. (Luo et al., 2013); however, the principles and key elements are not very different.
应成员国的要求，国际标准化组织（ISO）开始了其 HSE 管理体系标准化工作。1996 年，ISO/TC 67 技术委员会发布了 "ISO/CD 14690 标准 "草案，作为 "石油和天然气行业 HSE 管理体系 "的指导方针（Luo 等人，2013 年）。随后，HSE 作为安全、健康和环境事务的综合管理方法被全球石油和天然气行业的公司广泛采用。随后，HSE 概念被传播到其他行业和生产环境中，不同的公司在其自身的安全、健康和环境管理体系中构建管理要素，并在日常管理工作中以不同的方式命名为 HSE、SHE、EHS 等。国际上有不同的管理模式，如壳牌、英国石油公司、杜邦、ISO 系列（ISO 14001、ISO 45001）等（Luo et al.

Along with the launch of these international standards, guidelines and voluntary schemes for safety, health and environmental management, government agencies and authorities in different countries have laid down local laws and regulations to support the implementation of such
在推出这些安全、健康和环境管理国际标准、准则和自愿计划的同时，各国政府 机构和当局还制定了地方法律和法规，以支持这些标准、准则和计划的实施。
standards, guidelines and schemes. The developing countries are learning and introducing SHE management practices from the developed countries. SHE management is becoming a global focus in the integration and globalization of the world economy, while SHE management practices are measured and benchmarked with local legal requirements, international standards and common industrial good practice. In this scenario, emerging markets, including China, are under close scrutiny.
标准、指导方针和计划。发展中国家正在学习和引进发达国家的 SHE 管理做法。在世界经济一体化和全球化的过程中，安全、健康和环境管理正在成为全球关注的焦点，而安全、健康和环境管理实践则是根据当地法律要求、国际标准和通用工业良好实践来衡量和基准的。在这种情况下，包括中国在内的新兴市场受到密切关注。

China is one of the biggest developing countries and one of the most important economic entities in the world. Compared with the rate of economic development after the economic reform and opening-up of the economy, safety, health and environmental protection and accident prevention systems in China have developed at a much slower pace. Along with the rapid economic development in recent decades, very much similar to what the U.S. and Europe had experienced in their early economic development, in the safety, health and environment sphere, China has suffered severe accidents, which have brought tremendous economic loss, reputational damage, and significant societal and economic impacts. The entire society, from top to bottom, including government authorities, enterprises and the public, has come to recognize that safety, health and environmental problems are critical to the welfare of individuals, as well as to the sustainable social and economic development of the country. People have paid increasing attention to safety, health and environment issues, along with the increase in their living standards brought by economic development (Wei et al., 2008).
中国是世界上最大的发展中国家之一，也是世界上最重要的经济实体之一。与改革开放后的经济发展速度相比，中国的安全、健康和环境保护及事故预防体系的发展速度要慢得多。伴随着近几十年来经济的快速发展，与欧美国家经济发展初期的情况非常相似，中国在安全、健康和环境领域也发生了严重的事故，带来了巨大的经济损失、声誉损害和重大的社会经济影响。从上到下，包括政府部门、企业和公众在内的全社会都认识到，安全、健康和环境问题关系到个人的福祉，关系到国家社会和经济的可持续发展。随着经济发展带来的生活水平的提高，人们越来越关注安全、健康和环境问题（Wei et al.）

The Chinese government has systematically established legislation and applied new techniques to actively tackle the key safety, health and environmental problems. “The Law of the People’s Republic of China on Work Safety”, “The Law of the People’s Republic of China on the Prevention and Control of Occupational Disease”, and “The Law of the People’s Republic of China on Environmental Protection” are the main safety, health and environmental laws. These main laws, along with the associated sub-category of regulations and standards, form a systematic and comprehensive SHE regulatory regime governing safety, health and environmental matters in China. The Chinese government has been adopting the international
中国政府通过系统立法和应用新技术，积极解决安全、健康和环境方面的主要问题。"中华人民共和国安全生产法》、《中华人民共和国职业病防治法》和《中华人民共和国环境保护法》是主要的安全、健康和环保法律。这些主要法律以及相关的子类法规和标准，构成了中国系统、全面的安全、健康和环境监管体系。中国政府一直采用国际
standards and translating them into national standards, including the adoption of HSE management systems from Shell, BP, DuPont, ISO Series (ISO 14001, ISO 45001) etc. (Luo et al., 2013). The framework of safety, health and environmental legislation requires enterprises to develop and manage their own safety, health and environmental management systems and internal mechanisms to define, implement, evaluate and improve the measures and actions taken for incident prevention. In China, the HSE regulations and standards, and elements of management systems are written so that they are very similar or close to the international standards. However, converting the international standards and regulations to cope with the HSE regulations needed to support Chinese economic development has generated issues and huge gaps in terms of enforcement of these standards and regulations. There is thus a great challenge for the implementation of SHE management practices due to constraints in the political and governance mechanisms (Wang, 2013).
企业采用壳牌、BP、杜邦、ISO 系列（ISO 14001、ISO 45001）等公司的 HSE 管理体系（Luo 等人，2013 年）。安全、健康和环境立法框架要求企业制定和管理自身的安全、健康和环境管理体系和内部机制，以确定、实施、评估和改进事故预防措施和行动。在中国，HSE 法规和标准以及管理体系要素的编写与国际标准非常相似或接近。然而，将国际标准和法规转换为支持中国经济发展所需的 HSE 法规，在这些标准和法规的执行方面产生了问题和巨大差距。因此，由于政治和治理机制的限制，健康、安全与环境管理实践的实施面临巨大挑战（Wang，2013）。

The government has integrated safety, health and environmental protection into the “Five-Year Plan for National Economic and Social Development” (Zhu et al., 2012). Incident reduction has been progressing; however, by the end of the “Twelfth Five-Year Plan” in 2016, during that whole year there were still more than 60,000 serious accidents, with about 41,000 deaths, as reported by the State Administration of Work Safety (SAWS, 2017b). On entering the “Thirteenth Five-Year Plan for National Economic and Social Development”, the determination of the central government to strengthen law enforcement in safety, health and environmental management was enhanced with the transformation of the safety, health and environmental regulatory regime and the reform of the safety, health and environmental supervision mechanism.
政府已将安全、健康和环境保护纳入《国民经济和社会发展五年规划纲要》（Zhu et al.）事故减少工作不断取得进展，但截至 2016 年 "十二五 "末，根据国家安全生产监督管理总局的报告（国家安监总局，2017b），全年仍发生重特大事故 6 万余起，死亡约 4.1 万人。进入《国民经济和社会发展第十三个五年规划纲要》后，随着安全健康环保监管体制的转变和安全健康环保监管机制的改革，中央政府加强安全健康环保管理执法的决心更加坚定。

With these changes, enterprises in China are held responsible for what they are doing and have to bear the consequences. These consequences include penalties and business stoppages for enterprises if serious violations and illegality are detected by the authorities and no satisfactory corrective and preventive actions are implemented. They are borne by the owners, directors and managers of enterprises, who are held personally responsible for accidents and violations, and could be subject to criminal and administrative measures under the legislation. All of these
随着这些变化，中国的企业要对自己的行为负责并承担后果。这些后果包括：如果被有关部门发现严重违规和违法行为，而又没有采取令人满意的纠正和预防措施，企业将受到处罚和停业整顿。这些后果由企业主、董事和经理承担，他们要对事故和违法行为承担个人责任，并可能根据法律受到刑事和行政处罚。所有这些
changes and emerging challenges bring increasing pressures for Chinese enterprises to improve their SHE management. It is imperative for enterprises in China to do the right thing and to do it correctly for the sake of the sustainable development of the enterprises themselves and of the whole society, especially in the context of globalization of the world economy, in which enterprises are also facing international pressures and opportunities.
随着中国经济的快速发展，中国企业面临着越来越多的变化和挑战，企业的 SHE 管理也面临着越来越大的压力。为了企业自身和整个社会的可持续发展，中国企业必须做正确的事，正确地做事，特别是在世界经济全球化的背景下，企业也面临着国际压力和机遇。

Strong motivation to improve SHE management also comes from enterprises’ own initiative and self-interest. The cost-benefit picture becomes clearer and more important when enterprises compare the cost of poor SHE management to the benefits of good SHE management. The cost of accidents and irregularities due to poor SHE management informs us of the huge direct economic loss resulting from work-related injuries and damage to property. Meanwhile, the indirect and hidden costs could be much higher than we can imagine, including time lost from work by injured and other workers, loss of earning power and production from injuries and damage, loss to injured workers’ families and other affected parties, costs of incident investigation and management of the setback, costs of corrective and preventive actions, costs of recovery and reestablishment, any uninsured losses, and loss of reputation, which, in some cases, are not measurable. On the contrary, sound SHE management can offer tangible benefits, which include, but are not limited to: lower claim and litigation costs from decreasing numbers of incidents and violations; absence of significant regulatory compliance issues, and fewer fines and penalties; lower cost of, and more easily available insurance, offering substantial savings; more market opportunities in terms of growing environmentally friendly and green technologies for sustainable and socially responsible businesses; increased credit for obtaining favourable debt financing; lower employee turnover rate and higher employee satisfaction; improved corporate image with suitable processes to match the reputation that the company aspires to. Good SHE management eventually becomes a competitive advantage for business and operations.
改善 SHE 管理的强大动力还来自企业自身的主观能动性和自身利益。当企业将不良 SHE 管理的成本与良好 SHE 管理的收益进行比较时，成本-收益图就变得更加清晰和重要。由于 SHE 管理不善而导致的事故和违规成本告诉我们，工伤和财产损失会造成巨大的直接经济损失。与此同时，间接成本和隐性成本可能远远超出我们的想象，包括工伤人员和其他工人的工作时间损失、工伤和财产损失造成的收入能力和生产损失、工伤人员家属和其他受影响方的损失、事故调查和挫折管理成本、纠正和预防措施成本、恢复和重建成本、任何未投保的损失以及声誉损失，在某些情况下，这些损失是无法衡量的。相反，良好的安全、健康和环境管理可以带来实实在在的好处，包括但不限于：事故和违规事件减少，索赔和诉讼费用降低；没有重大的合规问题，罚款和处罚减少；保险费用降低，更容易获得保险，从而节省大量资金；在可持续发展和对社会负责的企业中，环保和绿色技术的发展带来更多的市场机会；获得有利的债务融资的信用增加；员工流失率降低，员工满意度提高；企业形象得到改善，合适的流程与公司期望的声誉相匹配。良好的 SHE 管理最终会成为企业和运营的竞争优势。

However, the implementation of good SHE management practices requires resources and investment, both technical and non-technical, which increases operational costs, with a shortterm financial impact on the company. These cost concerns become a road block for companies
然而，实施良好的 SHE 管理措施需要资源和投资，包括技术和非技术方面的资源和投资，这会增加运营成本，对公司造成短期财务影响。这些成本问题成为公司的障碍
in resolutely implementing actions to improve SHE management. Although there are very many good reasons for enterprises in China to improve their SHE management, major challenges remain in terms of substantial actions taken, which vary between companies. Despite all of the recent changes in China, and despite the challenges that Chinese enterprises are facing and the efforts they are making, it has been observed empirically that there are still significant crossfirm variations in the way SHE management practices have been implemented in Chinese enterprises.
坚决执行改善 SHE 管理的行动。尽管中国企业改善 SHE 管理的理由非常充分，但在采取实质性行动方面仍面临重大挑战，而且不同企业的情况各不相同。尽管中国最近发生了种种变化，尽管中国企业面临着种种挑战，尽管中国企业正在做出种种努力，但根据实证观察，中国企业在实施 SHE 管理的方式上仍然存在很大的差异。

Cross-firm variations in SHE management practices exist, but not only in Chinese enterprises; variations also exist cross-country, cross-region and in different contexts. Mahto (2016) has claimed that cross-country variations demonstrate a strong correlation between national competitiveness and the national incidence rates of occupational accidents, based on data from the World Economic Forum and the Lausanne International Institute for Management Development, together with data from the ILO (ILO, 2006). From the ILO data, we can see better SHE performance, on average, in the developed countries than in the developing countries. By looking at corporate environmental performance through the lens of the legal approach, several scholars indicate that countries with common law-based legal systems have significantly higher CO2 emissions compared with countries with civil law-based systems. Furthermore, Kim et al. (2017) find that firms operating under civil law systems have significantly higher levels of corporate environmental performance than firms operating under common law systems.
企业安全、健康和环境管理实践存在跨企业差异，但这种差异不仅存在于中国企业，也存在于跨国、跨地区和不同背景下。Mahto（2016）根据世界经济论坛（World Economic Forum）和洛桑国际管理发展学院（Lausanne International Institute for Management Development）的数据，以及国际劳工组织（ILO）的数据（ILO，2006），指出跨国差异表明国家竞争力与国家职业事故发生率之间存在很强的相关性。从国际劳工组织的数据中，我们可以看到发达国家的平均环境绩效要好于发展中国家。通过法律方法的视角观察企业环境绩效，一些学者指出，与大陆法系国家相比，英美法系国家的二氧化碳排放量要高得多。此外，Kim 等人（2017 年）发现，在大陆法系下运营的公司的企业环境绩效水平明显高于在英美法系下运营的公司。

Within the same country, there is empirical evidence of cross-industry and cross-firm variations in SHE management practices and performance, which I have personally witnessed in my industrial experience. It is easy to understand variations due to the different risk profiles in different industries, as companies in more hazardous industries (e.g. chemicals, mining, construction etc.) and less hazardous industries (e.g. light manufacturing, services etc.) usually have different incident rates and they implement different SHE management practices. Further, there are cross-firm variations within the same industry. In the construction industry, contractors’
在同一国家内，有经验证据表明，在 SHE 管理做法和绩效方面存在着跨行业和跨公司的差异，这是我在行业经验中亲眼目睹的。这很容易理解，不同行业的风险情况不同，危险性较大的行业（如化工、采矿、建筑等）和危险性较小的行业（如轻工制造、服务等）的公司通常有不同的事故发生率，它们实施的 SHE 管理措施也不同。此外，同一行业内的不同公司也有差异。在建筑业，承包商
safety performance in terms of incident rates can differ greatly from each other. Chen and Jin (2011) have noted that differences in safety performance also exist in different regional offices of the same contractor, although the same requirements, programme and procedures are in place.
在事故发生率方面，不同承包商的安全绩效可能大相径庭。Chen 和 Jin（2011 年）注意到，尽管要求、计划和程序相同，但同一承包商的不同地区办事处在安全绩效方面也存在差异。

Cross-firm variations in SHE management practices and performance within the same industry in China have now received great attention because of recent major incidents in the chemical industry, for example the Tianjin Explosion in 2015, which had a significant adverse impact on society and the environment. The total estimated insurance payment exceeded 10 billion RMB. This case was one of the biggest insurance disasters in 2015, with explosions rocking the port of Tianjin, causing between $\mathrm{\$}2.5$$\mathrm{\$}2.5$$2.5\$ 2.5 billion and $\mathrm{\$}3.5$$\mathrm{\$}3.5$$3.5\$ 3.5 billion in damages (CBSNEWS, 2016). Investigation of this explosion has revealed causes relating to inadequate technical and engineering protection layers, misconduct and unsafe behaviour, poor management, lack of internal and external supervision, weak governance etc. Immediately after the Tianjin Explosion, an intensive nationwide safety inspection, focusing on dangerous goods management, was launched from late August to the middle of September 2015. The inspection was led by 16 supervision and inspection teams appointed by the Safety Committee of the State Council. In terms of outcomes, 926 persons were prosecuted for criminal liability, 1.566 million cases of illegal behaviour were cracked down on, 10,268 enterprises were asked to stop production for rectification, 2,550 enterprises were closed, and 5,798 permits were suspended (SAWS, 2015).
由于近期化工行业发生的重大事故，例如 2015 年对社会和环境造成重大不利影响的天津大爆炸，中国同行业内不同企业在 SHE 管理实践和绩效方面的差异现已受到高度关注。预计保险赔付总额超过 100 亿元人民币。此案是 2015 年最大的保险灾难之一，爆炸震撼了天津港，造成的损失在 $\mathrm{\$}2.5$$\mathrm{\$}2.5$$2.5\$ 2.5 亿到 $\mathrm{\$}3.5$$\mathrm{\$}3.5$$3.5\$ 3.5 亿之间（CBSNEWS，2016 年）。对这次爆炸的调查显示，其原因涉及技术和工程保护层不足、行为不当和不安全行为、管理不善、缺乏内部和外部监督、治理薄弱等。天津爆炸发生后，2015 年 8 月下旬至 9 月中旬，立即在全国范围内开展了以危险品管理为重点的集中安全大检查。此次大检查由国务院安委会委派的 16 个督导检查组带队。从结果来看，926 人被追究刑事责任，156.6 万起非法违法行为被严厉打击，10268 家企业被要求停产整顿，2550 家企业被关闭，5798 家企业被暂扣许可证（国家安监总局，2015 年）。

Following major incidents and the subsequent rigorous inspections and system checks by government authorities, which have usually revealed the significant cross-firm variations in SHE management practices and performance among companies operating in certain industries in China, companies with good SHE management have survived such inspections, while those engaging in improper management of SHE have received penalties up to, and including stoppage of business. These inspections have functioned as a filter and a kind of measurement of how a company is running their business and performing SHE management. Recently, as reported by the State Administration of Work Safety, as a result of July 2017’s intensive nationwide inspection, 461 persons were prosecuted for criminal liability, 6,977 cases of serious illegal behaviour were cracked down on, 4,362 enterprises saw production being suspended for
在发生重大事故后，政府部门通常会进行严格的检查和系统检查，这些检查和系统检查揭示了中国某些行业的企业在安全、健康和环境（SHE）管理实践和绩效方面的巨大差异，安全、健康和环境（SHE）管理良好的企业经受住了检查，而安全、健康和环境（SHE）管理不当的企业则受到了处罚，甚至停业整顿。这些检查起到了过滤和衡量企业经营和 SHE 管理情况的作用。近日，据国家安全生产监督管理总局通报，2017 年 7 月在全国范围内集中开展的安全生产大检查，共依法追究 461 人的刑事责任，打击严重非法违法行为 6977 起，停产整顿企业 4362 家。
rectification, 1,382 enterprises were closed, 602 permits were suspended, 140 million RMB of financial penalties were applied, and 3,191 potential safety hazards were checked with action requests issued (SAWS, 2017a). Law enforcement initiatives by the Ministry of Environmental Protection to strengthen the implementation of the new Environmental Law have disclosed increasing numbers of cases in terms of day penalties, sequestration, production restriction/shutdown, administrative detentions and environmental pollution crimes from 2016 to 2017. These cases have indicated poor environmental management practices and performance in the affected companies, which have violated laws and regulations. However, they also reflect the good environmental behaviour and performance of other companies who have complied with such laws and regulations. There are clear cross-firm variations observed throughout the inspections and checks.
截至 2017 年 12 月 31 日，环境保护部共立案查处各类环境违法案件 3,891 起，其中，停产整顿 1,382 家，吊销许可证 602 家，经济处罚 1.4 亿元，排查安全隐患 3,191 处并下达行动要求（国家环保总局，2017a）。环保部加强新《环保法》实施的执法举措披露，2016 年至 2017 年，按日计罚、查封扣押、限产/停产、行政拘留和环境污染犯罪等案件数量不断增加。这些案件表明，受影响企业的环境管理行为和绩效不佳，违反了法律法规。然而，这些案件也反映出其他遵守这些法律法规的公司在环境方面的良好行为和表现。在整个视察和检查过程中观察到了明显的跨公司差异。

We understand that each company could put in place its own SHE management practices and system, with variations in the elements and components. There could also be variations in how these SHE management practices and systems are implemented and in the outcomes of such implementation. In daily operations, when no incidents or problems crop up, we may not be able to see clear variations in SHE management practices and their effectiveness. This is because, in many cases, it is not easy to measure or judge how “good” or “bad” a system is, or how effective SHE management practices are. Such measurement and judgments may not be convincing if there is a lack of a common measurement framework for evaluation and comparison. However, when major incidents call for stringent inspections and system checks by government authorities focusing on basic and fundamental requirements, with these requirements serving as the common standard and measurement, then variations in SHE management practices and performance emerge. This informs us that we need to establish a comparative framework with clearly defined measurement criteria for us to evaluate and analyse the SHE management practices in a company. This framework can be practically used in empirical work as a benchmark and evaluation tool in the business world to measure companies’ SHE management practices and conduct gap analysis to drive improvement and synergy. Meanwhile, these criteria can serve as a comparative analytical framework in academic studies to support my research in conducting cross-firm comparative analysis of SHE
我们知道，每家公司都有自己的安全、健康和环境管理措施和系统，其要素和组成部 分也不尽相同。在如何实施这些安全、健康和环境管理措施和制度以及实施结果方面也可能存在差异。在日常运营中，当没有事故或问题发生时，我们可能看不出安全、健康和环境管理措施及其效果的明显差异。这是因为，在许多情况下，衡量或判断一个系统的 "好 "或 "坏"，或 SHE 管理措施的有效性并不容易。如果缺乏一个共同的衡量框架来进行评估和比较，这种衡量和判断可能无法令人信服。然而，当发生重大事故时，政府部门需要进行严格的检查和系统检查，重点是基本和根本的要求，并将这些要求作为共同的标准和衡量标准时，就会出现 SHE 管理实践和绩效的差异。这就告诉我们，我们需要建立一个具有明确衡量标准的比较框架，以评估和分析公司的 SHE 管理实践。这一框架可在实证工作中切实用作商业界的基准和评估工具，以衡量公司的 SHE 管理实践，并进行差距分析，从而推动改进和协同增效。同时，这些标准也可以作为学术研究中的比较分析框架，支持我对 SHE 进行跨公司比较分析的研究。
management practices.  管理做法。

For the purpose of exploring variations in the way SHE management practices have been implemented in different companies, a set of analytical dimensions and associated constitutive attributes of SHE management practices needs to be developed to support the evaluation and analysis. In this research, I adopt a broad, rather than a narrow definition for “SHE management practices”, which is linked closely to the dimensions and elements of a SHE management system when seen from the perspective of institutional mechanisms and processes used in a systematic approach, rather than just piece by piece practical application of management tools. Management practices are those management initiatives that are validly established, implemented and maintained on the shop floor, that can be easily seen and felt, and that can be subject to examination and audit. SHE management practices generally refer to SHE management initiatives that are established, implemented and maintained in the company. The roll out of SHE management practices reflects the extent and degree of actual establishment and enforcement of SHE policies, rules, procedures, management system requirements etc. It tells how much a company has met the requirements as set for a sound SHE management system in terms of the required elements. SHE management practices measure what a company has assuredly done with regards to safety, health and environmental protection, rather than what the company says it has done. To define the analytical dimensions and associated constitutive attributes of SHE management practices, consideration is given to both empirical and academic needs.
为了探索 SHE 管理实践在不同公司实施方式的差异，需要制定一套 SHE 管理实践的分析维度和相关构成属性，以支持评估和分析。在这项研究中，我对 "安全、健康和环境管理实践 "采用了广义而非狭义的定义，它与安全、健康和环境管理系统的维度和要素密切相关，是从系统性方法中使用的体制机制和流程的角度来看待的，而不仅仅是管理工具的逐件实际应用。管理实践是指在车间有效建立、实施和维护的管理举措，这些举措可以很容易地看到和感受到，并且可以接受检查和审计。SHE 管理实践一般是指在公司内部建立、实施和维护的 SHE 管理措施。SHE 管理实践的推广反映了 SHE 政策、规则、程序、管理体系要求等的实际建立和执行的范围和程度。它反映了公司在多大程度上满足了健全的 SHE 管理系统在所需要素方面的要求。SHE 管理实践衡量的是公司在安全、健康和环境保护方面所做的有保证的工作，而不是公司说做了什么。为了确定安全、健康和环境管理实践的分析维度和相关构成属性，既要考虑到经验方面的需要，也要考虑到学术方面的需要。

Empirically, the selected analytical dimensions and associated constitutive attributes form the criteria for SHE management practice evaluation, which can be used in the real world to measure the degree to which SHE management practices are implemented in a company. These dimensions and associated attributes address the SHE requirements as set by a robust SHE management system, and are based on a thorough review of existing international and Chinese safety, health and environmental management systems and standards, as well as reference to the existing SHE management practices adopted by various companies. It is essential that the
根据经验，选定的分析维度和相关构成属性构成了安全、健康和环境管理实践的评价标准，可用于在现实世界中衡量公司实施安全、健康和环境管理实践的程度。这些维度和相关属性针对的是健全的 SHE 管理体系所规定的 SHE 要求，是在对现有的国际和中国安全、健康和环境管理体系和标准进行全面审查，以及参考各公司采用的现有 SHE 管理实践的基础上得出的。至关重要的是
selected analytical dimensions and constitutive attributes cover most of the key and common SHE management elements, but they do not necessarily need to provide full coverage of every aspect and element of SHE management systems and practices. This is because, in the business world, each company usually has its own SHE management system and practices that are based on its operational nature, risk profile and existing company structure. There is no single fit-forall best management system and set of practices that can be applied effectively for all companies. The selected analytical dimensions and associated constitutive attributes of SHE management practices capture the key SHE management aspects and elements for all companies, and allow a certain degree of freedom for each company to arrange the detailed SHE programmes suitable for the organization. With this being met, the selected dimensions and attributes will then be good enough to serve as a set of evaluation criteria for SHE management practices and a benchmark tool to assess the common key aspects of SHE management practices in Chinese enterprises.
选定的分析维度和构成属性涵盖了大多数关键和常见的 SHE 管理要素，但不一定要全面涵盖 SHE 管理系统和实践的每个方面和要素。这是因为，在商业世界中，每家公司通常都有自己的 SHE 管理系统和实践，这些系统和实践是基于其运营性质、风险状况和现有的公司结构。并不存在一种适用于所有公司的最佳管理系统和实践方法。所选的分析维度和相关的安全、健康和环境管理实践的构成属性抓住了所有公司的关键安全、健康和环境管理方面和要素，并允许各公司在一定程度上自由安排适合本组织的详细安全、健康和环境计划。在此基础上，选定的维度和属性将足以作为一套 SHE 管理实践的评价标准，以及评估中国企业 SHE 管理实践中常见关键方面的基准工具。

Academically, the selection of analytical dimensions and associated constitutive attributes of SHE management practices considers the need in my research to build the central research question based on the perceived empirical concerns, as well as to develop the central arguments and a fitting research methodology. Eventually, the selected analytical dimensions of SHE management practices will form a comparative framework of SHE management practices as the to-be-developed dependent variables in the analytical objective of my research. Again, in academic terms, the selection of analytical dimensions and associated constitutive attributes is not intended to comprehensively cover all the aspects and elements of SHE management systems and practices. It aims at seeking common management aspects and key elements of SHE management practices that can be commonly used in academic studies to conduct the comparative analysis of cross-firm variations in SHE management practices. Further, the selection of analytical dimensions and associated constitutive attributes focuses on those dimensions and attributes of SHE management practices that are expected to be influenced, and can be explained by the institutional mechanisms and processes associated with the to-bedeveloped independent variables. With this understanding, the to-be-developed analytical objective of this research can be met through exploring the causal links between independent
从学术角度看，选择 SHE 管理实践的分析维度和相关构成属性，是考虑到我的研究需要根据感知到的经验关切来构建核心研究问题，并提出核心论点和合适的研究方法。最终，所选择的 SHE 管理实践的分析维度将形成一个 SHE 管理实践的比较框架，作为我的研究分析目标中有待开发的因变量。同样，从学术角度讲，分析维度和相关构成属性的选择并不打算全面涵盖 SHE 管理系统和实践的所有方面和要素。其目的是寻找 SHE 管理实践的共同管理方面和关键要素，这些方面和要素可在学术研究中普遍使用，以便对 SHE 管理实践的跨公司差异进行比较分析。此外，分析维度和相关构成属性的选择侧重于 SHE 管理实践的那些维度和属性，这些维度和属性预计会受到与待开发的自变量相关的制度机制和过程的影响，并且可以通过这些机制和过程来解释。有了这种认识，本研究的待定分析目标就可以通过探索独立变量和自变量之间的因果联系来实现。
variables and dependent variables via a case study.
通过案例研究，对变量和因变量进行分析。

With respect to the above-mentioned justifications to meet both empirical and academic needs, three essential analytical dimensions, “Leadership, Behaviour, Technique”, of SHE management practices with associated constitutive attributes are identified (refer to Appendix I). These three analytical dimensions and associated constitutive attributes are selected by myself, as researcher and SHE expert with over 25 years of practical SHE management experience across different companies and different industrial sectors, while my judgement is based on my best knowledge of the research project from an academic perspective after a comprehensive literature review of SHE management, coupled with the empirical evidence from my rich SHE management experience. Some peer review and empirical verification within the SHE professional network have also been conducted. The outcome is very positive regarding the selection of “Leadership, Behaviour, Technique” as the three essential dimensions, as well as with regards to their twelve associated constitutive attributes.
根据上述满足实证和学术需要的理由，确定了 SHE 管理实践的三个基本分析维度 "领 导、行为、技术 "及相关构成属性（参见附录 I）。这三个分析维度和相关的构成属性是由我本人选定的，我本人是研究人员，也是 SHE 专家，在不同公司和不同行业领域拥有超过 25 年的 SHE 管理实践经验，而我的判断是基于我对 SHE 管理的全面文献综述后，从学术角度对研究项目的最佳认识，再加上我丰富的 SHE 管理经验中的实证证据。此外，还在 SHE 专业网络中进行了一些同行评审和经验验证。在选择 "领导力、行为、技术 "作为三个基本维度以及与之相关的十二个构成属性方面，取得了非常积极的成果。

The “Technique” dimension refers to technical and/or engineering solutions and system tools as measures to ensure that physical protections are provided for people in workplaces as well as for the environment. During the period from the 1970s to the 1990s, system safety techniques increasingly became a subject of safety management studies and contributed to initial efforts to establish safety management systems (Collins and Dickson, 1989, Grose, 1971, Hammer, 1971, Holt, 1971, Lee et al., 1985, Pope, 1971, Weathers, 1982). The fundamental concept of inherent safety was well and extensively discussed by Kletz (1978) regarding lessons from the Flixborough disaster in 1974. Following a greatly revised and retitled 1991 version, the techniques and terminology of inherent safety have been further developed for plant safety design. Inherently safer design aims to eliminate or lessen hazards at the engineering design stage. Assessment of inherent safety remains an active topic of interest in the process safety design community. Process risk management is the application of a wide variety of techniques, procedures, policies and systems that can reduce process hazards and the probability of accidents (Rathnayaka et al., 2014). System safety tools and techniques can be used to analyse, identify and display potential hazards (Li and Guldenmund, 2018). This concept of the
技术 "层面是指技术和/或工程解决方案和系统工具，作为确保为工作场所的人员和环境提供实际保护的措施。从 20 世纪 70 年代到 90 年代，系统安全技术日益成为安全管理研究的主题，并促进了建立安全管理系统的初步努力（Collins 和 Dickson，1989 年；Grose，1971 年；Hammer，1971 年；Holt，1971 年；Lee 等人，1985 年；Pope，1971 年；Weathers，1982 年）。Kletz (1978) 就 1974 年 Flixborough 灾难的教训对固有安全的基本概念进行了深入广泛的讨论。在对 1991 年版本进行大幅修订和重新命名后，固有安全的技术和术语在工厂安全设计方面得到了进一步发展。本质安全设计的目的是在工程设计阶段消除或减少危险。固有安全评估仍然是工艺安全设计界关注的一个活跃话题。工艺风险管理是对各种技术、程序、政策和系统的应用，可以降低工艺危害和事故概率（Rathnayaka 等人，2014 年）。系统安全工具和技术可用于分析、识别和显示潜在危险（Li 和 Guldenmund，2018 年）。这一概念
“Technique” dimension has been extended beyond engineering solutions to also include the system tools aimed at providing a systematic technical approach to ensure the enforcement of safety, health and environmental management systems and practices.
"技术 "层面已超出工程解决方案的范围，还包括旨在提供系统技术方法的系统工具，以确保安全、健康和环境管理系统和实践的实施。

A large part of the “Technique” aspect lies in the development and implementation of a HSE management system. Bentley et al. (1995) highlighted the “effectiveness of hazard-assessment techniques” during the design phase as an example of putting proactive performance measurement in place, and listed the “techniques for measurement of safety performance” as a key element of enhanced safety management. Safety management is the concept of the management of safety and uses the same concepts, principles and techniques as used in other areas of management. Li and Guldenmund (2018) claim that safety management activities can be designed in a systematic and scientific way by applying certain techniques (Leveson, 2011, Petersen, 2003), approaches (Dhillon, 2010, Petersen, 2001, Wu et al., 2010), and models (Gower-Jones and van der Graf, 1998, Hale et al., 1997). Safety management means the systematic control of worker performance, machine performance, and the physical environment (Heinrich et al., 1980), whereby methods, techniques and audit tools are also developed at the practical level and applied to the safety management system (Li and Guldenmund, 2018). Leveson (2011) illustrates certain techniques for engineering a safer world with systems thinking applied to safety, while Petersen (2003) explains a system approach to the techniques of safety management. The “Technique” dimension of SHE management practices has been essential in managing workplace health and safety risk, thus also in managing the environmental impact.
技术 "的很大一部分在于 HSE 管理系统的开发和实施。Bentley 等人（1995 年）强调了设计阶段 "危险评估技术的有效性"，将其作为实施积极主动的绩效衡量的一个例子，并将 "安全绩效衡量技术 "列为加强安全管理的一个关键要素。安全管理是安全管理的概念，采用与其他管理领域相同的概念、原则和技术。Li 和 Guldenmund（2018）称，通过应用某些技术（Leveson，2011；Petersen，2003）、方法（Dhillon，2010；Petersen，2001；Wu 等人，2010）和模型（Gower-Jones 和 van der Graf，1998；Hale 等人，1997），可以系统、科学地设计安全管理活动。安全管理意味着对工人绩效、机器性能和物理环境的系统控制（Heinrich 等人，1980 年），据此也在实践层面开发了方法、技术和审核工具，并应用于安全管理系统（Li 和 Guldenmund，2018 年）。Leveson（2011 年）阐述了将系统思维应用于安全领域的某些更安全世界工程技术，而 Petersen（2003 年）则解释了安全管理技术的系统方法。安全、健康和环境管理实践的 "技术 "维度在管理工作场所健康和安全风险方面至关重要，因此在管理环境影响方面也是如此。

Along with pursuing inherent technical and/or engineering solutions and rolling out the system tools from the “Technique” perspective, people’s behaviour plays another key role in incident prevention, as Geller (2000a) believes that behaviour and personal factors represent the human dynamic of occupational safety. Therefore, we need to shed light on the “Behaviour” dimension, which focuses on the behaviour changing programme in SHE management practices. Many studies in occupational safety have concluded that human behaviour was the main cause of occupational injuries (Geller, 2000b, Cooper, 2000, Johnson, 2003). Geller (2000b) stated that
除了追求固有的技术和/或工程解决方案，以及从 "技术 "角度推出系统工具外，人们的行为在事故预防中发挥着另一个关键作用，因为 Geller（2000a）认为，行为和个人因素代表了职业安全的人文动态。因此，我们需要从 "行为 "的角度来分析，它侧重于安全、健康和环境管理实践中的行为改变计划。职业安全方面的许多研究都认为，人的行为是造成职业伤害的主要原因（Geller，2000b；Cooper，2000；Johnson，2003）。Geller (2000b) 指出
behaviour-based safety is the most effective approach to reduce occupational injuries. Safety behaviour is the key for reducing injuries at the workplace and indirectly influencing the outcomes of events before the injuries or accidents can occur (Johnson, 2003). As part of the behaviour-based safety programme, the results from safety observation processes have revealed that the effective solution for reducing accident rates is changing the behaviour of employees (Geller, 2000b). Heinrich (1931), in his book, Industrial Accident Prevention, A Scientific Approach, presents the empirical findings which have become known as Heinrich’s Law. The work by Heinrich (1931) indicates that $88\mathrm{\%}$$88\mathrm{\%}$88%88 \% of all workplace accidents and injuries/illnesses are caused by “man-failure”, which is perhaps his most often-cited conclusion. DuPont claims that the behaviour factor contributes to the majority of workplace accidents and injuries. As Lemm (1996) indicates in his paper studying DuPont’s SHE management practices, an important lesson learned in DuPont is that the majority of injuries are caused by unsafe acts and risky behaviour, rather than unsafe equipment or conditions. In several DuPont studies, it is estimated that $96\mathrm{\%}$$96\mathrm{\%}$96%96 \% of injuries are caused by unsafe acts. Many other companies, institutes and government agencies have used similar studies. Studies of the root cause analysis of all incidents pinpoint behaviour as central to the discussion, claiming that unsafe acts are one of the main contributing factors to workplace accidents and injuries.
基于行为的安全是减少工伤的最有效方法。安全行为是减少工作场所伤害的关键，也是在伤害或事故发生之前间接影响事件结果的关键（Johnson，2003 年）。作为基于行为的安全计划的一部分，安全观察过程的结果表明，降低事故率的有效办法是改变员工的行为（Geller，2000b）。海因里希（Heinrich，1931 年）在其著作《工业事故预防，一种科学方法》中提出了被称为 "海因里希定律 "的经验结论。海因里希（1931 年）的研究表明， $88\mathrm{\%}$$88\mathrm{\%}$88%88 \% 所有工作场所事故和伤害/疾病都是由 "人的失误 "造成的，这也许是他最常引用的结论。杜邦公司称，行为因素是造成大多数工伤事故的原因。正如 Lemm（1996 年）在其研究杜邦公司 SHE 管理实践的论文中所指出的，杜邦公司吸取的一个重要教训是，大多数工伤事故是由不安全行为和危险行为造成的，而不是由不安全的设备或条件造成的。在杜邦公司的几项研究中，估计 $96\mathrm{\%}$$96\mathrm{\%}$96%96 \% 的伤害是由不安全行为造成的。许多其他公司、研究所和政府机构也进行了类似的研究。对所有事故进行根本原因分析的研究将行为作为讨论的核心，声称不安全行为是造成工作场所事故和伤害的主要因素之一。

The safety management system is given real effect only through the activities and tasks established and maintained by people. It is people that effect and affect, positively and negatively, safety improvements (Bentley et al., 1995). It is hard to separate human factors, behavioural or psychological factors, and decision making from the actual causes of accidents (Li and Guldenmund, 2018). Accident proneness theory, which is commonly named as one of the earliest theories in the history of safety science, primarily show that a personal trait is an important cause of accidents (Khanzode et al., 2012). For in-depth research on human factors, behaviour-based safety management became increasingly popular after 1940 ( Li and Guldenmund, 2018). Behaviour-based safety is more likely to be an important strategy of safety management rather than a causal factor (Fleming et al., 2002, Nascimento and Frutuoso e Melo, 2010, Salem et al., 2007). The success of behaviour-based safety in reducing injury rates needs people’s commitment and involvement at each level of the organization (Miozza and Wyld,
安全管理系统只有通过人建立和维护的活动和任务才能真正发挥作用。正是人对安全改进产生积极或消极的影响（Bentley 等人，1995 年）。很难将人的因素、行为或心理因素以及决策与事故的实际原因分开（Li 和 Guldenmund，2018 年）。事故易发性理论通常被称为安全科学史上最早的理论之一，主要表明个人特质是事故发生的重要原因（Khanzode 等人，2012 年）。为了深入研究人为因素，基于行为的安全管理在 1940 年后逐渐流行起来（Li 和 Guldenmund，2018 年）。基于行为的安全更可能是安全管理的重要策略，而非因果因素（Fleming 等人，2002 年；Nascimento 和 Frutuoso e Melo，2010 年；Salem 等人，2007 年）。以行为为基础的安全管理要想成功降低受伤率，需要组织各层级人员的承诺和参与（Miozza 和 Wyld、
2002). People’s behaviour and engagement in SHE management practices are critically important, as SHE management is ultimately about protection of people and the environment. Without active engagement and involvement by, and a real focus on people, SHE management will lose its significance. Most workplace accidents and injuries happen and/or are made more likely due to interactions between people and machines during work activities. We need to devote the same amount of effort to managing the “Behaviour” aspect of SHE management, as we devote to the “Technique” aspect, and to manage the interaction between the “Technique” and “Behaviour” dimensions of SHE management practices.
2002).人的行为和参与 SHE 管理实践至关重要，因为 SHE 管理最终是为了保护人和环境。如果没有人的积极参与，没有对人的真正关注，安全、健康和环境管理就会失去意义。大多数工作场所事故和伤害的发生和/或增加都是由于工作活动中人与机器之间的相互作用造成的。我们需要在 SHE 管理的 "行为 "方面投入与 "技术 "方面相同的精力，并管理 SHE 管理实践中 "技术 "和 "行为 "两个方面之间的相互作用。

The introduction of system safety techniques in the 1950s improved the reliability and effectiveness of machines and installations with the primary focus on engineering reliability and reinforcement of safety hardware systems. In parallel, safety behavioural activities were developed for the prevention of accidents ( Li and Guldenmund, 2018). There have been incidents in chemical and other industries in which unexpected and unintended release of hazardous chemicals has happened, some of which were due to design deficiencies and some to human error (Kumar, 2014). Although process safety primarily emphasises inherent safety from the “Technique” perspective, it has started focusing more and more on people’s behaviour, human error and operational discipline from the “Behaviour” perspective. Meanwhile, investigations into major accidental events have underscored leadership as an underlying contributory factor, as stated by Zuofa and Ocheing (2018). A solid example is the Baker report into the 2005 Texas City BP refinery explosion in which BP were found to have failed to provide effective leadership on, or establish the appropriate operational expectations regarding process safety performance at its U.S. refineries. The investigating panel believed that the lack of effective leadership was systemic, touching all levels of BP’s corporate management with responsibility for their U.S. refineries. In managing offshore oil and gas projects, the role of senior managers and safety leadership can never be over-emphasized and, as per Zuofa and Ocheing (2018), it has been often argued that effective safety leadership can reduce human errors and incident rates. This notion is supported by the United States Occupational Safety and Health Administration (OSHA) through recognition of the power of leadership, and management leadership is identified as a key element in safety issues (Zuofa and Ocheing,
20 世纪 50 年代引入的系统安全技术提高了机器和设施的可靠性和有效性，其主要重点是工程可靠性和强化安全硬件系统。与此同时，为预防事故而开展了安全行为活动（Li 和 Guldenmund，2018 年）。在化工和其他行业曾发生过危险化学品意外泄漏的事故，其中有些是由于设计缺陷，有些是由于人为失误（Kumar，2014）。尽管工艺安全主要从 "技术 "角度强调固有安全，但也开始越来越多地从 "行为 "角度关注人的行为、人为错误和操作纪律。与此同时，对重大事故事件的调查也强调领导力是一个潜在的促成因素，如 Zuoofa 和 Ocheing（2018 年）所述。2005 年德克萨斯市英国石油公司炼油厂爆炸事件的贝克报告就是一个很好的例子，在该报告中，英国石油公司被发现未能在其美国炼油厂的工艺安全绩效方面提供有效的领导或建立适当的运营预期。调查小组认为，缺乏有效的领导是系统性的，涉及到英国石油公司负责其美国炼油厂的各级企业管理层。在管理海上油气项目的过程中，高级管理人员和安全领导的作用无论怎样强调都不为过，正如 Zuoofa 和 Ocheing（2018）所言，有效的安全领导可以减少人为失误和事故发生率，这也是常有的论点。 美国职业安全与健康管理局（OSHA）认识到领导力的力量，并将管理领导力视为安全问题的关键因素，从而支持这一理念（Zuofa 和 Ocheing、
2018). The “Leadership” dimension is fundamental in providing strong commitment from the top to direct and guide the roll out of SHE management practices with the provision of the necessary resources. If the leadership team demonstrates commitment by providing the motivating dynamics and the required resources, an effective safety management system can be developed and sustained (Roughton et al., 2019).
2018)."领导力 "维度对于高层做出强有力的承诺，通过提供必要的资源来指导和引导安全、健康和环境管理实践的推广至关重要。如果领导团队通过提供激励动力和所需资源来展现承诺，就能建立并维持有效的安全管理系统（Roughton 等人，2019 年）。

As observed by Cleland and Gareis (2010), leadership in the organizational literature has been mainly approached in a context-free way. Commonly, leadership is defined as a process of social influence between a leader and a group of individuals in support of achieving a common goal (Northouse, 2015). The concept of leadership can actually be traced to antiquity; however, from a project management perspective, Cleland and Gareis (2010) defined leadership as a presence and a process carried out within an organizational role that assumes responsibility for the needs and rights of those who decide to follow the leader in accomplishing the project results. According to Reid et al. (2008), safety leadership is a sub-system of organizational leadership. Safety leadership is the process of interaction between leaders and followers, through which leaders exert their influence on followers to achieve organizational safety goals under the circumstances of organizational and individual factors (Wu et al., 2015). This process of interaction between the leaders and the followers affords an opportunity for sharing valuable insights on issues related to workplace safety (Zuofa and Ocheing, 2018). Throughout international and Chinese safety, health and environmental management systems and standards, leadership and commitment from the top are always highlighted as fundamental elements that are key to the final success of SHE management. DuPont flags this “felt leadership” up as the most important element and principle in its SHE management system and practices (Lemm, 1996). There is the same emphasis on “felt leadership” from Shell. Both ISO 14001:2015 and ISO 45001:2018 (converted from the previous OHSAS 18001:2007), as the most up to date version of international standards on SHE management systems, have been reframed in a new high level structure with a clear and renewed focus on the importance of the “Leadership” dimension in SHE management. Leadership and commitment have become an exclusively independent section (section 5.1) with fully stipulated requirements that the organizations adopting these two ISO standards must follow. The United Kingdom Health and Safety
正如 Cleland 和 Gareis（2010 年）所观察到的，组织文献中的领导力主要是以一种无背景的方式进行研究的。通常，领导力被定义为领导者与一群人之间为支持实现共同目标而产生的社会影响过程（Northouse，2015 年）。领导力的概念实际上可以追溯到古代；然而，从项目管理的角度来看，Cleland 和 Gareis（2010 年）将领导力定义为在组织角色中的一种存在和过程，它为那些决定跟随领导者完成项目成果的人的需求和权利承担责任。Reid 等人（2008 年）认为，安全领导力是组织领导力的一个子系统。安全领导力是领导者与追随者之间的互动过程，领导者通过对追随者施加影响，在组织和个人因素的情况下实现组织安全目标（Wu 等人，2015）。领导者与追随者之间的这一互动过程为就工作场所安全相关问题分享有价值的见解提供了机会（左法和欧青，2018）。纵观国际和中国的安全、健康和环境管理体系和标准，高层的领导力和承诺始终被强调为安全、健康和环境管理最终成功的关键要素。杜邦公司将这种 "感受到的领导力 "作为其安全、健康和环境管理体系和实践中最重要的要素和原则（Lemm，1996 年）。壳牌公司也同样强调 "有感领导"。 ISO 14001:2015 和 ISO 45001:2018（由之前的 OHSAS 18001:2007 转换而来）作为最新版的安全、健康和环境管理体系国际标准，已在新的高层结构中进行了重新设计，明确并重新关注安全、健康和环境管理中 "领导力 "维度的重要性。领导力和承诺已成为一个完全独立的部分（第 5.1 节），对采用这两个国际标准化组织标准的组织必须遵守的要求作了全面规定。英国健康与安全

Executive (HSE, UK) has stated that without effective leadership one cannot have good safety performance (HSE, 2003). The increasing attention being paid to safety leadership in various industries is evidence of the assumption that safety leadership will result in increased organizational safety effectiveness. The specific emphasis on leadership is to ensure that management are deeply involved in SHE management, making them accountable for it through requesting more substantial action which then has to be measured.
英国安全与健康管理局（HSE）指出，没有有效的领导，就不可能有良好的安全绩效（HSE，2003 年）。各行各业对安全领导力的关注与日俱增，证明了安全领导力将提高组织安全效率的假设。对领导力的特别强调是确保管理层深入参与安全、健康和环境管理，通过要求采取更实质性的行动，使他们对安全、健康和环境管理负责，然后必须对这些行动进行衡量。

The “Technique” and “Behaviour” dimensions, like two wheels, play their roles in improving SHE management practices and preventing incidents. The “Leadership” dimension, like the driver in the driving seat, bears overall accountability for moving the two wheels, or for ensuring that the “Technique” and “Behaviour” dimensions of SHE management practices are running on the right track. The three dimensions of “Leadership, Behaviour, Technique” form an integrated framework providing essential principles to roll out SHE management practices in workplaces. Empirically and academically, the three dimensions of “Leadership, Behaviour, Technique” constitute the comparative analytical framework and evaluation criteria for SHE management practices and logically demonstrate a perfect match with the existing widely-used SHE management principles, elements, requirements and framework. They actually address more comprehensively the key aspects of SHE management practices, and can be commonly used as a benchmark for evaluation criteria to measure a company’s SHE management practices.
技术 "和 "行为 "就像两个轮子，在改进 SHE 管理实践和预防事故方面各司其职。而 "领导力 "就像坐在驾驶座上的司机，对推动这两个轮子，或确保 SHE 管理实践中的 "技术 "和 "行为 "在正确的轨道上运行负总责。领导力、行为、技术 "这三个方面构成了一个综合框架，为在工作场所开展 SHE 管理实践提供了基本原则。从经验和学术角度看，"领导力、行为、技术 "三个维度构成了安全、健康和环境管理实践的比较分析框架和评价标准，并在逻辑上显示出与现有广泛使用的安全、健康和环境管理原则、要素、要求和框架的完美匹配。它们实际上更全面地解决了安全、健康和环境管理实践的关键问题，可普遍用作衡量公司安全、健康和环境管理实践的评价标准基准。

The three essential principles of “Leading health and safety at work”, published by the Health and Safety Executive, UK (HSE UK), clearly state the requirements for the successful health and safety management in a company: strong and active leadership from the top; worker involvement; assessment, enforcement and review (HSE, 2013). The approach of using the three “Leadership, Behaviour, Technique” dimensions is similar to that of the HSE UK’s three principles. The management system includes every factor that affects the performance of safety barriers. For instance, the Eindhoven Classification Model classifies causes of incidents or accidents into technical, organizational, human and unclassifiable factors (Van Vuuren et al., 1997). The “Leadership, Behaviour, Technique” dimensions are very close to the organizational, human and technical factors and could also address the unclassifiable factors in the Eindhoven
英国健康与安全管理局（HSE UK）发布的 "领导工作中的健康与安全 "三项基本原则明确提出了公司成功进行健康与安全管理的要求：高层强有力的积极领导；工人参与；评估、执行和审查（HSE，2013 年）。使用 "领导、行为、技术 "三个维度的方法与英国 HSE 的三原则相似。管理系统包括影响安全屏障性能的每个因素。例如，埃因霍温分类模型将事件或事故原因分为技术、组织、人为和不可分类因素（Van Vuuren 等人，1997 年）。领导力、行为、技术 "维度与组织、人力和技术因素非常接近，也可用于解决埃因霍温分 类模型中的不可分类因素（Van Vuuren 等人，1997 年）。

Classification Model. Kumar (2014) addressed four steps in the implementation and sustainability of an effective process safety management system: establish a safety culture, provide management leadership and commitment, implement a comprehensive programme, and achieve operational excellence through discipline. These four steps clearly reflect the “Leadership, Behaviour, Technique” dimensions: culture, leadership and commitment are interconnected; a comprehensive programme means the system tools and technical solutions; operational excellence refers to shaping behaviour etc. Roughton et al. (2019) mentioned the basic core safety process elements: management leadership, employee involvement, risk hazard identification and assessment, hazard prevention and control, education and training, performance and measurement etc., which could be classified within the “Leadership, Behaviour, Technique” dimensions. Further, as I have read about the evolution of SHE management and experienced many firms’ SHE management system and practices, I find that all of the elements of SHE management, although they vary slightly across firms, can be classified within the “Leadership, Behaviour, Technique” dimensions. This has been tested and confirmed by peer review in the network of SHE professionals. These three “Leadership, Behaviour, Technique” dimensions are interrelated and well-connected, providing an institutional view of SHE management practices that I address in my research, which informs the importance and relevance of the three selected dimensions, both theoretically and managerially. This also explains why I do not consider other factors, components and dimensions, because they are less relevant in addressing systematically the cross-firm variations in SHE management practices as related to this research project. The interaction and interplay among the “Leadership, Behaviour, Technique” dimensions of SHE management practice are shown in Figure 1 and further illustrated in the following paragraphs.
分类模型。库马尔（2014 年）论述了有效工艺安全管理系统的实施和可持续性的四个步骤：建立安全文化、提供管理领导和承诺、实施全面计划以及通过纪律实现卓越运营。这四个步骤清晰地反映了 "领导力、行为、技术 "三个维度：文化、领导力和承诺是相互关联的；全面计划指的是系统工具和技术解决方案；卓越运营指的是塑造行为等。Roughton 等人（2019 年）提到了基本的核心安全流程要素：管理领导力、员工参与、风险危害识别与评估、危害预防与控制、教育与培训、绩效与衡量等，这些都可以归入 "领导力、行为、技术 "维度。此外，随着我对安全、健康和环境（SHE）管理演变的了解，以及对许多公司安全、健康和环境（SHE）管理系统和实践的体验，我发现安全、健康和环境（SHE）管理的所有要素，尽管在不同公司之间略有不同，但都可以归入 "领导、行为、技术 "维度。这一点已在 SHE 专业人员网络的同行评审中得到检验和确认。这三个 "领导力、行为、技术 "维度相互关联、联系紧密，为我在研究中涉及的 SHE 管理实践提供了一种制度视角，从理论和管理角度说明了所选三个维度的重要性和相关性。 这也解释了为什么我不考虑其他因素、组成部分和维度，因为它们与系统地处理与本研究项目有关的企业间安全、健康和环境管理做法的差异关系不大。SHE 管理实践的 "领导力、行为、技术 "三个维度之间的相互作用和相互影响如图 1 所示，并在下面的段落中作进一步说明。

Figure 1 Interaction among the “Leadership, Behaviour, Technique” dimensions of SHE management practices
图 1 SHE 管理实践中 "领导力、行为、技术 "三个维度之间的相互作用

The “Leadership” dimension focuses on structural configuration and organizational routine to ensure leadership commitment and direction in terms of strategic goals, decision making and resource allocation, while the “Behaviour” and “Technique” dimensions focus on process from different perspectives. The “Behaviour” dimension focuses on the internalization process of norms, attitudes, behaviour, culture and interpersonal aspects to facilitate employee engagement and behaviour change through awareness promotion, communication and training etc. The “Technique” dimension focuses on the technical aspects of policy instruments, SHE processes, system tools, technical solutions, management mechanisms etc. The combination of “Leadership, Behaviour, Technique” in the comparative framework for SHE management practices addresses both structure and process aspects of SHE management, as well as the outcome, which is a long lasting pattern of SHE management practices. However, I am aware that there is no clear demarcation between the structure, process and outcome of SHE management practices, as “Leadership, Behaviour, Technique” are three integrated components of long lasting SHE management practices. The three dimensions interact with, and influence one another. In the short term, the strength of each dimension may vary; however, over the time scale of many years, these three dimensions will reach a balance in terms of strength. For
领导力 "维度侧重于结构配置和组织常规，以确保领导层在战略目标、决策和资源分配方面的承诺和指导，而 "行为 "和 "技术 "维度则从不同角度侧重于过程。行为 "维度侧重于规范、态度、行为、文化和人际关系方面的内化过程，通过宣传、沟通和培训等方式促进员工的参与和行为改变。技术 "维度侧重于政策工具、SHE 流程、系统工具、技术解决方案、管理机制等技术方面。在 SHE 管理实践的比较框架中，"领导力、行为、技术 "三者的结合既涉及 SHE 管理的结构和过程，也涉及结果，即 SHE 管理实践的长期模式。然而，我意识到 SHE 管理实践的结构、过程和结果之间并没有明确的界限，因为 "领导力、行为、技术 "是 SHE 长期管理实践的三个综合组成部分。这三个方面相互作用，相互影响。在短期内，每个方面的优势可能会有所不同；但是，在多年的时间尺度内，这三个方面的优势将达到平衡。对于
example, a company may enhance SHE leadership in order to improve its SHE management practices, so the “Leadership” dimension becomes stronger than the other two dimensions, but then the “Leadership” dimension will interact and positively influence the “Behaviour” and “Technique” dimensions. After some time, the strength of the “Behaviour” and “Technique” dimensions will increase. Thus, for a company in a stable stage, if we assess its SHE management practices, we will often find that the strength of the three “Leadership, Behaviour, Technique” dimensions is very similar.
例如，一家公司为了改进其 SHE 管理实践，可能会加强 SHE 领导力，因此 "领导力 "维度变得比其他两个维度更强，但随后 "领导力 "维度会与 "行为 "和 "技术 "维度相互作用，并对其产生积极影响。一段时间后，"行为 "和 "技术 "维度的强度会增加。因此，对于一家处于稳定阶段的公司，如果我们对其 SHE 管理实践进行评估，往往会发现 "领导力、行为、技术 "三个维度的强度非常接近。

These three dimensions of SHE management practices are very relevant, particularly with regards to the perceived empirical concerns and the illustration of cross-firm variations in SHE management practices. Their relevance is further reflected in the prudently selected constitutive attributes and corresponding elements of SHE management practices, which are further illustrated in the following paragraphs, and which address the interactive natures of these dimensions and associated constitutive attributes. The cross-firm variations in SHE management practices are elucidated in detail through the selected constitutive attributes of each dimension and the corresponding elements of SHE management practices. My hands-on SHE management experience as a SHE professional in different business and institutional settings has driven me to focus on the three “Leadership, Behaviour, Technique” dimensions, a focus which is endorsed by the peer review within the SHE professional network. The extant literature on safety management addresses each dimension separately and recognizes the importance of these three dimensions in safety management. However, there is no existing literature which puts the three “Leadership, Behaviour, Technique” dimensions together into a framework in which interaction among these three dimensions is elaborated to measure SHE management practices. Thus, the comparative framework for SHE management practices, as shown in Figure 1 and illustrated in this section, is a contribution made by this research.
安全、健康和环境管理做法的这三个方面非常相关，特别是在所认识到的经验问题 和说明不同公司在安全、健康和环境管理做法方面的差异方面。它们的相关性进一步体现在审慎选择的 SHE 管理做法的构成属性和相应要素上，下文将进一步加以说明，并探讨这些维度和相关构成属性的互动性质。通过每个维度的选定构成属性和 SHE 管理实践的相应要素，详细阐明了 SHE 管理实践的跨公司差异。作为一名 SHE 专业人员，我曾在不同的企业和机构中亲身经历过 SHE 管理，这促使我将重点放在 "领导力、行为、技术 "这三个维度上，而这一重点也得到了 SHE 专业网络中同行评审的认可。关于安全管理的现有文献分别论述了每个维度，并承认这三个维度在安全管理中的重要性。然而，目前还没有文献将 "领导力、行为、技术 "三个维度整合到一个框架中，详细阐述这三个维度之间的相互作用，以衡量 SHE 管理实践。因此，如图 1 所示并在本节中说明的 SHE 管理实践比较框架是本研究的一项贡献。

As mentioned, each of the “Leadership, Behaviour, Technique” dimensions have their associated constitutive attributes that address the corresponding elements of SHE management practices, which are illustrated respectively for each dimension in the following paragraphs, as well as in Appendix I. The justification for selecting the constitutive attributes for each
如前所述，"领导力、行为、技术 "的每个维度都有其相关的构成属性，这些属性 涉及 SHE 管理实践的相应要素，下文各段和附录 I 将分别说明每个维度的构成属性。为每个维度选择构成属性的理由如下
dimension is based on a thorough review of most of the existing international and national standards relating to SHE management systems, and on the industrial best practice in SHE management as represented by DuPont, Shell, BP and the ISO Series etc., which have been widely adopted by many companies, both internationally and in China. Recently, Duijm et al. (2008) has reviewed issues in the management of health, safety and environment in process industries, with a focus on the integration of health, safety and environment into a single management system. The review by Duijm et al. (2008) provides insight into SHE-related standards and paradigms adopted by industry, e.g. ISO 9001 for quality management, ISO 14001 for environmental management, BS 8800 and OHSAS 18001 (now ISO 45001) for occupational safety, ILO-OSH 2001 for occupational safety, EMAS for environmental management, the HSE UK guidelines for “successful health and safety management”, the Seveso Directive, the ICC charter for sustainable development, the UN Global Compact etc. The elements of these standards and SHE management practices have many similarities and commonalities, and are organized in slightly different ways to reflect the focus of each standard, regulation and code.
该维度是在全面审查了与 SHE 管理体系有关的大多数现行国际和国家标准，以及以杜邦、壳牌、英国石油公司和 ISO 系列等为代表的 SHE 管理行业最佳实践的基础上确定的，这些标准已被国际和中国的许多公司广泛采用。最近，Duijm 等人（2008 年）回顾了流程工业健康、安全和环境管理方面的问题，重点是将健康、安全和环境整合到一个单一的管理体系中。Duijm 等人（2008 年）的综述深入探讨了行业采用的健康、安全与环境相关标准和范例，如质量管理方面的 ISO 9001、环境管理方面的 ISO 14001、职业安全方面的 BS 8800 和 OHSAS 18001（现为 ISO 45001）、职业安全方面的 ILO-OSH 2001、环境管理方面的 EMAS、英国健康、安全与环境部关于 "成功的健康与安全管理 "的指导方针、塞维索指令、国际商会可持续发展宪章、联合国全球契约等。这些标准和安全、健康和环境管理实践的要素有许多相似之处和共同之处，其组织方式略有不同，以反映每个标准、条例和准则的重点。

My selection of constitutive attributes and corresponding elements of SHE management practices is derived from these standards and screened using my professional judgement, and SHE expertise and experience. With further peer review by the SHE professional network to testify as to the adequacy and feasibility of the selection of the constitutive attributes for each dimension, they have been eventually proved as the indicators that can best describe and illustrate each dimension. The three “Leadership, Behaviour, Technique” dimensions and associated constitutive attributes are measurable and are operationalized in Appendix I for use in my field work research.
我对 SHE 管理实践的构成属性和相应要素的选择源自这些标准，并利用我的专业判断、SHE 专业知识和经验进行了筛选。SHE 专业网络对每个维度的构成属性选择的充分性和可行性进行了进一步的同行评审，最终证明这些属性是最能描述和说明每个维度的指标。领导力、行为、技术 "三个维度和相关的构成属性是可测量的，并在附录 I 中进行了操作化，以用于我的实地工作研究。

The “Technique” dimension measures the strength of technical aspects and the level of utilization of system tools in defining and implementing SHE management practices in workplaces. This dimension contains six constitutive attributes which represent six elements of SHE management practices: SHE policy, objective, procedures and system; identification of aspects of SHE and risk assessment; legal compliance, standards and other requirements;
技术 "维度衡量工作场所在确定和实施 SHE 管理实践时技术方面的优势和系统工具的使用水平。该维度包含六个构成属性，代表了 SHE 管理实践的六个要素：SHE 政策、目标、程序和系统；SHE 方面的识别和风险评估；法律合规性、标准和其他要求；
operation control and management of emergencies and incidents; audit, monitoring and performance management; non-conformity, corrective/preventive action and continuous improvement.
紧急事件和事故的操作控制和管理；审计、监测和绩效管理；不符合项、纠正/预防措施和持续改进。

The first three constitutive attributes are selected because they represent essential SHE management elements in the planning of an effective SHE management system and associated SHE management practices which support, as a minimum, compliance with laws, regulations, standards and other requirements (e.g. the requirements of customers, authorities and other stakeholders), and address all of the occupational health and safety (hereinafter referred to as OHS) hazards and environmental aspects associated with the business and operations, with appropriate risk assessment to be carried out. They also establish sound SHE policy, objective, procedures and programmes to ensure that adequate and appropriate SHE management planning for both compliance-based and risk-based SHE management practices is in place.
之所以选择前三个构成属性，是因为它们代表了在规划有效的 SHE 管理系统和相关的 SHE 管理实践中必不可少的 SHE 管理要素，这些要素至少支持遵守法律、法规、标准和其他要求（如客户、当局和其他利益相关者的要求），解决与业务和运营相关的所有职业健康与安全（以下简称 OHS）危害和环境问题，并进行适当的风险评估。他们还制定了健全的 SHE 政策、目标、程序和计划，以确保为基于合规和基于风险的 SHE 管理实践制定充分和适当的 SHE 管理规划。

Moving to next constitutive attribute, operation control is at the centre of the application of technical solutions and system tools to manage identified SHE risks by following a hierarchy of control: a) elimination; b) substitution; c) engineering controls; d) signage/warnings and/or administrative controls; e) personal protective equipment etc. Different companies may adopt different control measures with variations in SHE management practices subject to the operation’s nature and the risk profile of the company. In my research, I mainly focus on operation control processes and mechanisms rather than individual technical practices, examining why there are successes and failures, and investigating the contributing factors. Operation control includes not only the routine operations but also emergency situations and whenever incidents/accidents occur.
至于下一个构成属性，操作控制是技术解决方案和系统工具应用的核心，通过以下控制层次来管理已识别的 SHE 风险：a) 消除；b) 替代；c) 工程控制；d) 标识/警告和/或行政控制；e) 个人防护设备等。不同的公司可能会采取不同的控制措施，并根据业务性质和公司的风险状况，在安全、健康和环境管理方面采取不同的做法。在我的研究中，我主要关注的是操作控制流程和机制，而不是个别的技术做法，研究成功和失败的原因，并调查促成因素。运营控制不仅包括日常运营，还包括紧急情况和发生事件/事故时的运营控制。

All operational control measures, including technical solutions and system tools, are subject to audit, monitoring and performance management. In this constitutive attribute, the functioning mechanisms for conducting inspections, checks and audits are essential in order to examine if the measures implemented meet what was planned, to determine how big the gap is if this is not the case, and to introduce effective mechanisms and processes of performance management
所有业务控制措施，包括技术解决方案和系统工具，都要接受审计、监测和绩效管理。在这一构成属性中，进行视察、检查和审计的运作机制至关重要，以便审查所实施的措施是否符合计划，如果不符合计划，则确定差距有多大，并引入有效的绩效管理机制和程序。
to drive the concrete actions needed to close the gaps identified. This, then, is linked closely to the constitutive attribute of the SHE management element regarding non-conformity, corrective/preventive action and continuous improvement. The ways in which companies deal with non-conformities, gaps and corrective/preventive actions, ultimately determines the difference between companies in terms of their ability and momentum to drive continuous improvement in SHE management.
以推动采取所需的具体行动，弥补所发现的差距。这与 SHE 管理要素中有关不符合项、纠正/预防措施和持续改进的构成属性密切相关。公司处理不符合项、差距和纠正/预防措施的方式，最终决定了公司之间在 SHE 管理方面推动持续改进的能力和动力的差异。

These constitutive attributes and corresponding SHE management elements are so closely interconnected and integrated that they form a systematic “Technique” dimension of SHE management practices. This dimension links to the “Behaviour” dimension because people are involved in the planning and implementation of all technical solutions and system tools; how they behave plays a role in supporting the successful roll out of the measures defined in the “Technique” dimension. System tools, as part of the “Technique” dimension, set the procedures, rules and management measures to regulate people’s behaviour towards the implementation of SHE management practices. In addition, the “Technique” dimension links to the “Leadership” dimension, in that leadership support for the integration of SHE management with business decisions is necessary to ensure commitment from the top regarding the allocation of the resources needed to successfully implement all of the technical solutions and system tools.
这些构成属性和相应的安全、健康和环境（SHE）管理要素密切相关，相互融合，形成了系统的安全、健康和环境（SHE）管理实践的 "技术 "维度。这个维度与 "行为 "维度相联系，因为人们参与了所有技术解决方案和系统工具的规划和实施；他们的行为方式在支持 "技术 "维度中定义的措施的成功实施方面发挥着作用。作为 "技术 "维度的一部分，系统工具设定了程序、规则和管理措施，以规范人们在实施 SHE 管理实践中的行为。此外，"技术 "维度还与 "领导 "维度相关联，因为领导层必须支持将 SHE 管理与业务决策相结合，以确保高层对成功实施所有技术解决方案和系统工具所需的资源分配做出承诺。

The “Behaviour” dimension measures people’s attitudes and behaviour towards SHE matters, as well as people’s engagement and involvement in SHE activities. This dimension contains three constitutive attributes which represent three elements of SHE management practices: employee engagement and responsibility; communication, training and awareness promotion; behaviour-based safety programme. People’s behaviour tells us if they take personal responsibility for what they do, and if they act in a responsible manner towards their own and others’ safety, as well as towards the environment. The engagement and participation of workers and, where they exist, workers’ representatives, is a key factor for the success of SHE management; the mechanism of appointing a worker’s representative to decision making bodies can ensure workers’ input and that their interests are being heard by management.
行为 "维度衡量人们对 SHE 问题的态度和行为，以及人们对 SHE 活动的参与程度。该维度包含三个构成属性，代表了 SHE 管理实践的三个要素：员工参与和责任；沟通、培训和意识提升；基于行为的安全计划。人们的行为告诉我们，他们是否对自己所做的事情承担个人责任，是否以负责任的方式对待自己和他人的安全以及环境。工人的参与是安全、健康和环境管理取得成功的关键因素。

An effective upward communication mechanism is essential to ensure that management receives and responds to concerns from workers, as well as to suggestions for improvement in SHE management. Thus, the mechanisms, processes and activities with respect to SHE communication, SHE training and SHE awareness promotion greatly contribute to shaping people’s behaviour through enhancing their knowledge, building their competency and raising their awareness of SHE management. This includes the provision of mechanisms to foster, promote and enable effective cooperation between managers and non-managerial employees, e.g. workers’ safety delegates, selection of workers’ representatives through trade unions or works councils, attendance at the SHE committee etc. Such mechanisms will protect employee benefits and welfare, including those related to health, safety and environmental protection. Efforts to remove or minimize barriers to employee participation are essential to ensure effective SHE management.
有效的向上沟通机制对于确保管理层收到和回应工人的关切以及改进安全、健康和环 境（SHE）管理的建议至关重要。因此，安全、健康和环境交流、安全、健康和环境培训以及安全、健康和环境意识宣传方面的机制、程序和活动，通过增强人们对安全、健康和环境管理的认识、培养他们的能力和提高他们的意识，在很大程度上有助于塑造人们的行为。这包括提供机制，促进、推动和促成管理人员与非管理人员员工之间的有效合作，如工人安全代表、通过工会或劳资协议会推选工人代表、出席 SHE 委员会等。这些机制将保护员工的福利和福祉，包括与健康、安全和环境保护有关的福利和福祉。努力消除或尽量减少员工参与的障碍，对于确保有效的 SHE 管理至关重要。

Specific behaviour-based safety programmes are now widely implemented in organizations after a clear recognition of the importance of the “Behaviour” dimension in driving change in SHE management and building SHE culture. The behaviour-based safety programme is a process of involving everyone in SHE improvement with a top-down leadership commitment and bottom-up engagement with the shop floor, a process that addresses risky behaviour as a factor in the causes of most injuries. It is an approach that supports the existing SHE management processes, which usually refer to the technical solutions and system tools, and is a proven mechanism to improve SHE management. Encouragement from the leadership for people’s engagement and participation greatly supports the implementation of technical solutions and system tools; that is the “Technique” dimension. Again, these three “Leadership, Behaviour, Technique” dimensions are tightly integrated.
在清楚地认识到 "行为 "在推动安全、健康和环境管理变革以及建立安全、健康和环境文化方面的重要性之后，以行为为基础的具体安全计划现已在各组织广泛实施。基于行为的安全计划是一个让每个人都参与 SHE 改进的过程，自上而下是领导层的承诺，自下而上是车间员工的参与。这种方法支持现有的 SHE 管理流程（通常指技术解决方案和系统工具），是一种行之有效的 SHE 管理改进机制。领导层对员工参与的鼓励极大地支持了技术解决方案和系统工具的实施；这就是 "技术 "维度。同样，这三个 "领导、行为、技术 "维度是紧密结合在一起的。

The “Leadership” dimension measures the strength of leadership and commitment from the top management with respect to SHE management. This dimension contains three constitutive attributes representing three elements of SHE management practice: management commitment and accountability; organization competency and empowerment; resources and investment. Leadership can be perceived and felt from management’s attitude, behaviour, commitment and
领导力 "维度衡量最高管理层在 SHE 管理方面的领导力和承诺的强度。该维度包含三个构成属性，代表了 SHE 管理实践的三个要素：管理承诺和责任；组织能力和授权；资源和投资。领导力可以从管理层的态度、行为、承诺和行为中感知和感受到。
accountability towards SHE management. Commitment, awareness, responsiveness, active support and feedback from the organization’s top management are critical for the success of SHE management. Therefore, top management in the organization have specific responsibilities, for which they need to be personally involved or which they need to direct, from personal endorsement of the organization’s SHE policy to physical participation in SHE activities; i.e. leading by example or “walking the talk”.
对 SHE 管理负责。组织最高管理层的承诺、认识、反应、积极支持和反馈对 SHE 管理的成功至关重要。因此，组织的高层管理者负有特定的责任，他们需要亲自参与或指导，从亲自批准组织的 SHE 政策到实际参与 SHE 活动；即以身作则或 "身体力行"。

Further, it is essential to build SHE competency for the organization, not only in a professional and dedicated SHE management team, but also among line managers and employees at all levels. Besides, people (e.g. SHE managers, line managers, employees etc.) should be empowered to act accordingly, to promote SHE culture and to work on continuous improvement. The organization’s competency in SHE management and the level of empowerment to act on SHE issues are heavily determined by leadership and commitment. SHE leadership is not limited to the top management and SHE managers, but is an essential personal quality requirement for line managers and people at all levels; thus, a dedicated SHE leadership programme helps to build up and sustain an organization’s SHE leadership.
此外，至关重要的是，不仅要在专业和敬业的 SHE 管理团队中，而且要在各级部门经理和员工中培养组织的 SHE 能力。此外，还应授权员工（如 SHE 经理、部门经理、员工等）采取相应行动，促进 SHE 文化，并致力于持续改进。组织在 SHE 管理方面的能力以及在 SHE 问题上的授权水平在很大程度上取决于领导力和承诺。SHE 领导力不仅限于高层管理人员和 SHE 经理，也是各级管理人员和员工的基本个人素质要求；因此，专门的 SHE 领导力计划有助于建立和维持组织的 SHE 领导力。

SHE leadership is reflected in decision making processes with respect to the integration of SHE management requirements into the organization’s business processes, especially in cases in which there are conflicts of interest, and/or on occasions when allocation of financial and nonfinancial resources, and determination of capital investment and daily operational expenses on SHE management improvement are required. These are substantial indications of the role that SHE leadership plays in an organization, and of how people perceive the importance of SHE management in the organization. There needs to be appropriate mechanisms and processes to ensure the management team can discharge their responsibilities and commitment to SHE management. The “Leadership” dimension directly affects the “Technique” and “Behaviour” dimensions. Decision making and top-down communication from the leadership in an organization directly affect the enforcement of technical solutions and system tools. The leadership behaviour in an organization is most influential on employee behaviour, and also determines the organization’s behaviour and company culture. The three "Leadership,
SHE 领导力体现在将 SHE 管理要求纳入组织业务流程的决策过程中，特别是在存在利益冲突的情况下，和/或在需要分配财务和非财务资源、确定改善 SHE 管理的资本投资和日常运营费用的场合。这些都充分说明了 SHE 领导在组织中发挥的作用，以及人们如何看待 SHE 管理在组织中的重要性。需要有适当的机制和程序来确保管理团队能够履行其对 SHE 管理的责任和承诺。领导 "维度直接影响 "技术 "和 "行为 "维度。组织领导层的决策和自上而下的沟通直接影响到技术解决方案和系统工具的实施。组织中的领导行为对员工行为的影响最大，同时也决定了组织行为和公司文化。三个 "领导力

Behaviour, Technique" dimensions are well connected, contributing to the effectiveness of SHE management practices in a company.
行为、技术 "三个维度相互关联，有助于提高公司 SHE 管理实践的有效性。

The definitions of the “Leadership, Behaviour, Technique” dimensions and the associated constitutive attributes in this research are centred around SHE management practices, which are extracted and summarized from the existing SHE management systems, industrial standards, legal requirements and SHE management best practice in industrial key players as mentioned previously. This has been testified to by my rich empirical experience and through further peer review from the SHE professional network. The selection of the three dimensions and the twelve associated constitutive attributes of SHE management practices is well justified. They are essential to the development of dependent variables as part of the comparative framework. The “Leadership, Behaviour, Technique” dimensions provide the labelling for the key dimensions of SHE management practices. In my research, this is managed through a structured-focused analysis to avoid the divergent extension of the definition of “Leadership, Behaviour, Technique” in organizational behaviour theories and other general management theories.
本研究中 "领导力、行为、技术 "维度的定义和相关的构成属性都是围绕 SHE 管理实践而展开的，这些定义和属性是从前面提到的现有 SHE 管理体系、行业标准、法律要求和行业主要企业的 SHE 管理最佳实践中提取和总结出来的。我丰富的实证经验和 SHE 专业网络的进一步同行评审都证明了这一点。选择 SHE 管理实践的三个维度和十二个相关构成属性是有充分理由的。作为比较框架的一部分，它们对因变量的发展至关重要。领导力、行为、技术 "三个维度为 SHE 管理实践的关键维度提供了标签。在我的研究中，这是通过结构化的重点分析来管理的，以避免组织行为理论和其他一般管理理论对 "领导、行为、技术 "定义的不同延伸。

Both empirical and academic needs are taken into consideration in the development of the threedimension comparative framework, and in the selection of the analytical dimensions, constitutive attributes and corresponding elements of SHE management practices. In academic terms, the three-dimension framework illustrates the variations in SHE management practices, which serve as the dependent variables that can be explained by the to-be-developed independent variables at an institutional level with associated mechanisms and processes. This fits well with the to-be-developed analytical objective of my research to explore the causal links and underlying mechanisms between independent variables and dependent variables. Empirically, the comparative framework and evaluation criteria for SHE management practices can address the variations in these practices among different companies. The SHE management practices evaluation criteria can be used to assess the SHE management practices at a company’s own operation sites. They can also be used to evaluate the practices of a potential supplier or third party. Furthermore, they are suitable for the evaluation of SHE management
在制定三维比较框架和选择 SHE 管理实践的分析维度、构成属性和相应要素时，既考虑到了实 验需要，也考虑到了学术需要。从学术角度看，三维框架说明了 SHE 管理实践中的差异，这些差异作为因变量，可以在制度层面上用相关机制和流程来解释待开发的自变量。这与我的研究即将制定的分析目标非常吻合，即探索自变量和因变量之间的因果联系和内在机制。从经验角度看，SHE 管理实践的比较框架和评价标准可以解决不同公司在这些实践方面的差异。安全、健康和环境管理实践评估标准可用于评估公司自身运营场所的安全、健康和环境管理实践。它们也可用于评估潜在供应商或第三方的做法。此外，这些标准也适用于 SHE 管理实践的评估。
practices in companies that are merger and acquisition targets during due diligence activities, and to facilitate the comparative analysis.
在尽职调查活动中，了解并购目标公司的做法，以便于进行比较分析。

The SHE management practice evaluation criteria serve as a comparative analysis framework for SHE management practices. The comparative analysis is constructed and operationalized using a systematic approach; thus, the to-be-examined SHE management practices are not fragmented and scattered as individual stand-alone elements of practice, but are a coherently linked and connected set of systematic SHE management practices under the three-dimension framework of “Leadership, Behaviour, Technique”. The three “Leadership, Behaviour, Technique” dimensions and associated constitutive attributes are interactive and iterative in nature, fitting the explanation building process which, from a research methodology perspective, has the same interactive and iterative nature for the explanatory case studies and the pattern matching approach.
SHE 管理实践评估标准是 SHE 管理实践的比较分析框架。比较分析采用系统化的方法构建和操作，因此，待考察的 SHE 管理实践并不是支离破碎、分散的独立实践要素，而是在 "领导力、行为、技术 "三维框架下的一套连贯、关联的系统性 SHE 管理实践。领导力、行为、技术 "三个维度和相关的构成属性具有互动和迭代的性质，符合解释性案例研究和模式匹配方法的互动和迭代性质。

To seek a theoretical explanation for the cross-firm variations in SHE management practices, I have adopted a multilevel approach to analyse the factors impacting not only SHE management practices, but also environmental performance, health and safety performance, sustainability performance, CSR etc., either explicitly or implicitly. The multilevel approach allows me to group these factors by the appropriate level of analysis - macro-level (e.g. regional and national regulation, policy elements and international exposure), meso-level (e.g. sectoral or market factors, such as industrial characteristics, production structures, resource requirements and constraints), and micro-level (e.g. firm factors, such as size, history, infrastructure, ownership and governance structure). To identify the causes of differences in management practices across firms and countries, Bloom and Reenen (2007) focus on regulation, multinational status, market competition, ownership etc., which is a good example of multilevel analysis (e.g. regulation and multinational status as macro-level, market competition as meso-level and ownership as
为了从理论上解释不同公司在 SHE 管理实践方面的差异，我采用了多层次的方法，不仅分析影响 SHE 管理实践的因素，而且分析影响环境绩效、健康与安全绩效、可持续发展绩效、企业社会责任等因素，无论是明确的还是隐含的。多层次方法使我能够按照适当的分析层次对这些因素进行分组--宏观层次（如地区和国家法规、政策要素和国际接触）、中观层次（如行业或市场因素，如行业特点、生产结构、资源需求和限制）和微观层次（如企业因素，如规模、历史、基础设施、所有权和治理结构）。为了找出企业和国家间管理实践差异的原因，Bloom 和 Reenen（2007 年）重点研究了监管、跨国公司地位、市场竞争、所有权等问题，这是多层次分析的典范（例如，监管和跨国公司地位是宏观层面，市场竞争是中观层面，所有权是微观层面）。
micro-level). In this study, to address the factors impacting SHE management practices, I pick several typical factors from the macro-level, meso-level and micro-level to examine for their capability to explain cross-firm variations in SHE management practices. The examination starts with the SHE regulatory regime and international exposure from macro-level institutional perspective.
微观层面）。在本研究中，针对影响 SHE 管理实践的因素，笔者从宏观层面、中观层面和微观层面选取了几个典型因素，考察它们解释跨企业 SHE 管理实践差异的能力。研究首先从宏观制度层面的 SHE 监管制度和国际视野入手。

The SHE regulatory regime in China provides a complicated and comprehensive set of requirements which is imposed on Chinese enterprises in all industrial sectors by the supervising authorities. Regulatory pressures are one of the main determinants of firms’ environmental behaviours in many countries (Chan and Welford, 2012, Dasgupta et al., 1997, Irene et al., 1996, Sarkar, 2012), as is the case for SHE actions in enterprises. Usually, there are two types of requirements, as pointed out by Duijm et al. (2008). The first type of requirement is normative and must be fulfilled to guarantee the minimum legal requirements on safety, health and environmental protection, while the second type is performance-based, driving the obligation for continuous improvement. In China, the boundary between these types of requirements in many cases is blurred, which then leads to implementation issues, especially when there is a lack of supervision and enforcement from the supervising authorities. Recent disastrous accidents like the Kunshan explosion in 2014 and the Tianjin explosion in 2015 have awakened the supervising authorities in China. These two cases have revealed the flaws in supervision by governmental authorities, other relevant agencies and parties. These failures by the supervising authorities have led to serious violations in regulatory permissions and SHE requirements, which are among the critical contributing factors to the disastrous events.
中国的 SHE 监管制度提供了一套复杂而全面的要求，由监管部门强加给中国各行各业的企业。在许多国家，监管压力是企业环境行为的主要决定因素之一（Chan 和 Welford，2012 年；Dasgupta 等人，1997 年；Irene 等人，1996 年；Sarkar，2012 年），企业的 SHE 行动也是如此。正如 Duijm 等人（2008 年）所指出的，通常有两类要求。第一类要求是规范性的，必须满足保证安全、健康和环境保护的最低法律要求；第二类要求是基于绩效的，推动持续改进的义务。在中国，这两类要求之间的界限在很多情况下是模糊的，这就导致了执行问题，尤其是在监管部门缺乏监督和执法的情况下。最近发生的灾难性事故，如 2014 年的昆山爆炸和 2015 年的天津爆炸，唤醒了中国的监管部门。这两起事故暴露了政府部门、其他相关机构和各方在监管方面的缺陷。这些监管部门的失职导致了严重违反监管许可和 SHE 要求的行为，是造成灾难性事件的关键因素之一。

The Chinese government understands the challenge and has started the transformation of the safety, health and environmental regulatory regime and reform of the safety, health and environmental supervision mechanism, putting greater regulatory and normative pressures on Chinese enterprises that are held fully accountable for, and bear the consequences of violations detected by local authorities. Berrone et al. (2013) indicate that companies that face greater regulatory and normative pressures regarding environmental issues are more likely to engage in environmental innovation. Kock et al. (2012) find that legal and regulatory systems are
中国政府深知这一挑战，并已开始转变安全、健康和环境监管体制，改革安全、健康和环境监管机制，对中国企业施加更大的监管和规范压力，要求其对地方政府发现的违法行为承担全部责任和后果。Berrone 等人（2013 年）指出，在环境问题上面临更大监管和规范压力的企业更有可能进行环境创新。Kock 等人（2012 年）发现，法律和监管制度是
significant drivers of corporate environmental performance. We can see the same with companies’ actions on SHE issues under more stringent SHE regulations. In this scenario, it becomes more important for Chinese enterprises to enhance their internal control and governance, and allow more autonomy in taking the initiative proactively to meet these SHE regulatory requirements.
企业环境绩效的重要驱动因素。我们可以看到，在更加严格的 SHE 法规下，企业在 SHE 问题上的行动也是如此。在这种情况下，中国企业更有必要加强内部控制和治理，让企业有更多的自主权，积极主动地满足这些 SHE 法规要求。

The enhancement of the regulatory capability of supervising authorities and strengthening of the SHE regulatory regime to improve the enforcement of regulatory requirements, in general, has forced companies to examine their SHE gaps and take action to boost their SHE management practices. The factual data on safety and environmental supervision storms in recent years tell us about the typical effect of strengthening the regulatory capability of the supervising authorities with regard to its impact on SHE management practices in Chinese enterprises. However, this enhancement of regulatory capability and strengthening of the regulatory regime do not explain cross-firm variations in SHE management practices. The data actually give a much clearer picture of cross-firm variations in SHE management practices in terms of the ways in which Chinese enterprises respond and react to meet the regulatory requirements. In the same context of regulatory requirements, some companies take substantial and swift action to meet the requirements, while others just cannot catch up and fail to pass the supervisions and are ultimately shut down by the supervising authorities; some are even phased out completely. Facing the same regulatory requirements in the Chinese context, the responses from Chinese enterprises are different. These enterprises are subject to different internal governance and control mechanisms, including the motivation to take proactive action on SHE improvement to meet regulatory requirements, and the mechanisms to guarantee such actions are implemented. Companies’ different internal regulatory and governance mechanisms determine these variations in SHE management practices.
从总体上看，监管部门监管能力的提升和 SHE 监管制度执行力的加强，迫使企业审视自身在 SHE 方面的差距，并采取相应的行动来提升 SHE 管理水平。近年来安全环保监管风暴的事实数据告诉我们，监管部门监管能力的加强对中国企业 SHE 管理实践的影响具有典型效应。然而，监管能力的提升和监管制度的加强并不能解释企业间 SHE 管理实践的差异。实际上，从中国企业为满足监管要求而采取的应对和反应方式来看，数据可以更清晰地反映出企业间 SHE 管理实践的差异。在同样的监管要求下，有的企业采取了实质性的迅速行动来达到要求，而有的企业则跟不上监管要求，无法通过监管，最终被监管部门关闭，有的甚至被彻底淘汰。在中国，面对同样的监管要求，中国企业的反应却不尽相同。这些企业受制于不同的内部治理和控制机制，包括为满足监管要求而主动采取改善 SHE 行动的动机，以及保证这些行动得以实施的机制。企业不同的内部监管和治理机制决定了企业在 SHE 管理实践方面的差异。

Chinese companies are facing increased international exposure in the course of globalization. This has brought materialistic and cognitive pressures for Chinese enterprises. Some of these are “must have” actions to be taken, as required by the protocols with material effect, to ensure the companies’ survival in global business, while others are “optional” actions required by
在全球化进程中，中国企业面临着越来越多的国际机遇。这给中国企业带来了物质和认知上的压力。其中，有些是具有实质影响的协议要求企业采取的 "必须 "行动，以确保企业在全球业务中的生存，而有些则是 "可选 "行动，如
cultural rules to be taken to enhance company competitiveness in the globalization process and to pursue idealistic or collective interests. International exposure in globalization processes offers opportunities to enterprises in China. Bloom and Reenen (2007) indicate two results in their research: first, foreign multinationals are better managed than domestic firms, presumably reflecting the selection effect that better managed firms are more likely to become multinationals; second, foreign multinationals seem able to partially “transport” their better practices abroad despite often difficult local circumstances. Burstein and Monge-Naranjo (2009) offer a model consistent with these findings. Thus, there is no doubt that companies with more international exposure have seen more advanced SHE management practices and understand the rationale for international standards and industrial best practice used by key international players. This is considered as an external factor that motivates companies to improve their SHE management practices.
为提高企业在全球化进程中的竞争力、追求理想或集体利益而采取的文化规则。全球化进程中的国际视野为中国企业提供了机遇。Bloom 和 Reenen（2007 年）的研究指出了两个结果：第一，外国跨国公司比国内公司管理得更好，这可能反映了选择效应，即管理更好的公司更有可能成为跨国公司；第二，外国跨国公司似乎能够部分地将其更好的做法 "输送 "到国外，尽管当地环境往往很困难。Burstein 和 Monge-Naranjo（2009 年）提出了一个与上述结论相一致的模型。因此，毫无疑问，国际化程度越高的公司，其 SHE 管理实践就越先进，也就越了解主要国际参与者所采用的国际标准和行业最佳实践的基本原理。这被认为是促使公司改进其 SHE 管理实践的外部因素。

People may have a perception, therefore, that companies with more international exposure have adopted better SHE management practices to improve their SHE performance. However, this perception is not always correct empirically and theoretically. Do the owners and management of these companies adopt these international practices or not? Do these practices provide the best fit for such companies? These remain questions deserving further detailed examination. Some companies do actively learn and take action to catch up in the adoption of best practice, as they think this will benefit them. But some companies may not. “I see it; I understand it, but I may not do it immediately until I have to, due to contractual requirements or legal pressures.” This was stated by a general manager at a company supplying automotive parts to a famous international car manufacturer. I received this feedback during dialogue with a senior executive at a SHE management forum in 2016.
因此，人们可能会认为，国际化程度较高的公司会采用更好的 SHE 管理方法来提高其 SHE 业绩。然而，从经验和理论上看，这种看法并不总是正确的。这些公司的所有者和管理层是否采用了这些国际惯例？这些实践是否最适合这些公司？这些都是值得进一步详细研究的问题。有些公司确实积极学习并采取行动，在采用最佳做法方面迎头赶上，因为他们认为这样做对他们有利。但有些公司可能不会这样做。"我看到了；我理解了，但由于合同要求或法律压力，我可能不会立即去做，除非我不得不去做"。这是一家为国际著名汽车制造商提供汽车零部件的公司的总经理说的。在 2016 年的一次 SHE 管理论坛上，我在与一位高级管理人员对话时收到了这样的反馈。

The recent shutdown of Shanghai Jielong Metal Wiredrawing Co., Ltd. (Jielong) as Schaeffler’s (a German company with global operations) sole supplier of needle bearings because of their violations of environmental laws led to Schaeffler’s supply chain crisis (MEP, 2017a), which is a real case illustrating that companies with good international exposure and international business partnerships with global multinational companies are not necessarily guaranteed to do
作为舍弗勒（一家在全球开展业务的德国公司）的唯一滚针轴承供应商，上海捷龙金属拉拔有限公司（捷龙）最近因违反环保法而停产，导致舍弗勒供应链危机（环保部，2017a）。(捷龙）作为舍弗勒（一家在全球开展业务的德国公司）唯一的滚针轴承供应商，因其违反环保法而导致舍弗勒的供应链危机（环保部，2017a），这是一个真实的案例，说明拥有良好国际视野并与全球跨国公司建立国际业务伙伴关系的公司并不一定能保证做到
well in regard to SHE management. In this case, Jielong, as the sole supplier and a good business partner to Schaeffler, had very good international exposure, but failed to uphold the SHE management standards needed to ensure SHE compliance and good SHE management practices in its plant operation. Schaeffler was liable for the lack of adequate supervision and monitoring of its sole supplier’s SHE management practices. The same situation was found in the Kunshan explosion in 2014. The explosion occurred at Zhongrong Metal Production Company, an automotive parts supplier to a U.S.-based multinational automotive giant. Zhongrong Metal Production Company had good international exposure but largely failed to enforce good SHE management practices.
在 SHE 管理方面。在本案中，捷龙公司作为舍弗勒的唯一供应商和良好的商业伙伴，拥有非常好的国际视野，但却未能坚持必要的 SHE 管理标准，以确保其工厂运营符合 SHE 要求和良好的 SHE 管理实践。舍弗勒对其唯一供应商的 SHE 管理实践缺乏足够的监督和监测，应承担责任。2014 年昆山爆炸事故也出现了同样的情况。爆炸发生在中荣金属制品公司，该公司是美国一家跨国汽车巨头的汽车零部件供应商。中荣金属制品公司拥有良好的国际知名度，但在很大程度上未能实施良好的 SHE 管理实践。

Theoretically, any materialistic and cognitive pressures from international exposure and associated external SHE requirements should pass through a company’s own filter before acceptance and implementation. This filter is the company’s internal governance and control mechanism. International exposure, as an externally oriented explanation, must be mediated by the internal governance and control mechanisms within companies, and international exposure does not automatically guarantee the adoption of international standards and SHE management best practice if there is a lack of alignment and commitment from companies. When commitment and alignment exist between external requirements and internal needs, acceptance of the materialistic and cognitive pressures and associated requirements by companies is not a problem. However, when there is a lack of commitment and there are conflicts between external requirements and internal needs, then the external requirements will not be accepted and enforced. With the same international exposure, the responses and reactions of different companies vary due to different levels of commitment, and different functioning of their internal governance and control mechanisms. Cross-firm variations in SHE management practices cannot be explained by companies’ international exposure. There are internal determining factors, e.g. internal commitment, governance and control mechanisms. These internal factors determine strategic decision making, prompting different responses to the international materialistic and cognitive pressures and requirements, and leading to cross-firm variations in SHE management practices in Chinese enterprises.
从理论上讲，任何来自国际化的物质和认知压力，以及相关的外部 SHE 要求，在被接受和实施之前，都应经过公司自身的过滤。这个过滤器就是公司的内部治理和控制机制。国际暴露作为一种外部导向的解释，必须以公司内部治理和控制机制为中介，如果公司缺乏一致性和承诺，国际暴露并不能自动保证采用国际标准和 SHE 管理最佳实践。当外部要求和内部需求之间存在承诺和一致性时，企业接受物质和认知压力及相关要求就不成问题。但是，如果缺乏承诺，外部要求与内部需求之间存在冲突，那么外部要求就不会被接受和执行。面对同样的国际形势，不同公司的反应和应对措施也不尽相同，这是因为它们的承诺程度不同，内部管理和控制机制的运作也不同。公司之间在 SHE 管理做法上的差异不能用公司的国际知名度来解释。还有一些内部决定因素，如内部承诺、管理和控制机制。这些内部因素决定了企业的战略决策，促使企业对国际物质和认知压力和要求做出不同的反应，从而导致中国企业在 SHE 管理实践方面的跨企业差异。

The meso-level factors refer to sectoral and industrial characteristics, which include production structures, resource requirements, profitability, and competition as reflected in the market constraints. Industry sectors vary significantly in pollution intensity because of differences in abatement costs (Dasgupta et al., 2001). The industry within which a company operates may affect the level of environmental disclosure. Environmentally sensitive industries usually disclose more environmental information (Cho and Patten, 2007). Firms with strong environmental performance are more likely to operate in environmentally sensitive industries (de Villier et al., 2009). Companies in SHE-sensitive industries are expected to pay more attention to SHE management. Industrial profitability reflects levels of industrial competition and firms in profitable industries are more likely to promote strong environmental performance, whereas firms in more competitive industries are also more likely to search for a competitive advantage in areas such as environmental performance (Russo and Fouts, 1997). Profitability has given contradictory results in previous literature, with some studies finding positive associations (Al-Tuwaijri et al., 2004, de Villier et al., 2009), some studies finding negative associations (Chen and Jaggi, 2000, Laidroo, 2009) while others have found no relationship (Eng and Mak, 2003, Patten, 1991).
中观层面的因素指的是部门和行业特征，其中包括生产结构、资源需求、盈利能力以及市场约束所反映的竞争。由于减排成本的不同，各行业的污染强度也大不相同（Dasgupta et al.）公司所处的行业可能会影响环境信息披露的水平。对环境敏感的行业通常会披露更多的环境信息（Cho 和 Patten，2007 年）。环境绩效突出的公司更有可能在环境敏感行业运营（de Villier 等人，2009 年）。对 SHE 敏感的行业中的公司预计会更加重视 SHE 管理。行业盈利能力反映了行业竞争水平，盈利行业中的公司更有可能促进强有力的环境绩效，而竞争更激烈行业中的公司也更有可能在环境绩效等领域寻求竞争优势（Russo 和 Fouts，1997 年）。在以往的文献中，盈利能力给出了相互矛盾的结果，一些研究发现了正相关关系（Al-Tuwaijri 等人，2004 年；de Villier 等人，2009 年），一些研究发现了负相关关系（Chen 和 Jaggi，2000 年；Laidroo，2009 年），而另一些研究则发现两者之间没有关系（Eng 和 Mak，2003 年；Patten，1991 年）。

The primary objective of an enterprise is to gain profit through its business and production activities. However, social performance is becoming more and more important, especially with respect to employee safety and health, and to environmental protection. In many cases, profitability is increased by enhancing SHE management and accident prevention (e.g. preventing loss of production, human lives, capital resources etc.); in principle, there is no conflict between SHE management and profitability in the long run (Duijm et al., 2008). However, in reality, in the short term, the implementation of SHE management practices requires investment and resources. On one hand, the profits from business and production are to be maximized under the constraints of an acceptable environmental impact and an acceptable level of safety (Duijm et al., 2008). On the other hand, continuous improvement in SHE management progresses under constraints on profit maximization from production and business.
企业的首要目标是通过经营和生产活动获取利润。然而，社会绩效正变得越来越重要，尤其是在员工安全和健康以及环境保护方面。在许多情况下，通过加强安全、健康和环境管理以及事故预防（如防止生产、人员生命、资本资源等方面的损失）可以提高盈利能力；原则上，从长远来看，安全、健康和环境管理与盈利能力并不冲突（Duijm 等人，2008 年）。但实际上，在短期内，实施 SHE 管理措施需要投资和资源。一方面，在可接受的环境影响和可接受的安全水平的约束下，企业和生产的利润要实现最大化（Duijm 等人，2008 年）。另一方面，在生产和经营利润最大化的约束下，安全、健康和环境管理的持续改进也在不断推进。

These market constraints associated with competition, profitability, nature of the industry, customer requirements, cost pressures of production etc. affect companies’ implementation of SHE management practices.
这些与竞争、盈利能力、行业性质、客户要求、生产成本压力等相关的市场制约因素影响着企业实施 SHE 管理实践。

Market competition affects management incentive, and therefore the efficiency of the firm. Strong product market competition can act to align managers’ goals with achieving efficient productivity (Allen and Gale, 1999). This competition encourages a company’s management to operate in a more cost effective way. Competitive pressure may, on the other hand, lead to a moral hazard. Shleifer (2004) argues that competitive pressure can lead to a variety of unethical practices in a more competitive environment because competition reduces operating profits. If a company uses unethical or illegal ways to gain a competitive advantage, then such competition may not lead to a desirable social outcome, which could jeopardize the roll out of SHE management practices in a company. The nature of industrial markets and specific customer requirements can affect the product margins and market competitiveness of a company. Under these constraints, the implementation of SHE management practices will be affected. Many enterprises adopt constraint-based management, whereby one seeks to achieve maximization of net profit, while simultaneously committing oneself to predefined goals with regard to the constraints (Duijm et al., 2008). However, in quite a few cases, the simultaneous achievement of balanced multiple goals is not possible.
市场竞争会影响管理层的积极性，从而影响企业的效率。激烈的产品市场竞争可以使管理者的目标与实现高效生产力相一致（Allen 和 Gale，1999 年）。这种竞争鼓励公司管理层以更具成本效益的方式运营。另一方面，竞争压力也可能导致道德风险。Shleifer (2004) 认为，竞争压力会导致在竞争更激烈的环境中出现各种不道德行为，因为竞争会降低经营利润。如果一家公司使用不道德或非法的方式来获得竞争优势，那么这种竞争可能不会带来理想的社会结果，这可能会危及 SHE 管理实践在公司的推广。工业市场的性质和客户的具体要求会影响企业的产品利润和市场竞争力。在这些制约因素的影响下，SHE 管理措施的实施也会受到影响。许多企业采用基于约束条件的管理方法，即在追求净利润最大化的同时，致力于实现与约束条件相关的预定目标（Duijm 等人，2008 年）。然而，在很多情况下，同时实现多个平衡目标是不可能的。

There are variations in the ways that Chinese enterprises practise constraint-based management to achieve a balance between profit maximization and improving SHE management. Even in the same competitive business environment facing the same market constraints, the responses from different companies in terms of maintaining SHE management standards and implementing SHE management practices are different. Some companies focus on short-term gain and reduce spending on SHE management in order to reduce the unit costs of production, while other companies may choose to have a long-term view and insist on investment in SHE management. The balance point between profit maximization and investment on SHE management varies among Chinese enterprises when they are faced by market competition, cost pressures and resource constraints. The strategic decisions taken in different companies by
中国企业为实现利润最大化和改善 SHE 管理之间的平衡而实施约束型管理的方式存在差异。即使在同样的商业竞争环境中，面对同样的市场约束，不同企业在保持 SHE 管理标准和实施 SHE 管理实践方面的反应也不尽相同。有的企业注重短期利益，减少 SHE 管理方面的支出，以降低单位生产成本；而有的企业则会选择从长远考虑，坚持 SHE 管理方面的投入。面对市场竞争、成本压力和资源约束，中国企业在利润最大化和 SHE 管理投入之间的平衡点也不尽相同。不同企业的战略决策
top management determine that different companies focus more either on short-term earnings or on long-term sustainable development. In this decision making process, corporate governance plays a determining role affecting the variations in managing this balance point within companies, which leads to the different focus by companies on SHE management. We can conclude that sectoral and industrial characteristics associated with profitability, competition and market constraints do affect SHE management practices in companies, but this sector, industry and market-oriented explanation cannot provide the answer to the question of why there are cross-firm variations. Instead, corporate governance and the associated strategic decision making mechanisms are the determinants that explain cross-firm variations in SHE management practices.
最高管理层决定，不同公司要么更注重短期收益，要么更注重长期可持续发展。在这一决策过程中，公司治理起着决定性作用，影响着公司内部管理这一平衡点的变化，从而导致公司对 SHE 管理的不同侧重。我们可以得出这样的结论：与盈利能力、竞争和市场约束相关的部门和行业特征确实会影响公司的 SHE 管理实践，但这种以部门、行业和市场为导向的解释无法回答为什么会出现跨公司差异的问题。相反，公司治理和相关的战略决策机制才是解释企业间 SHE 管理做法差异的决定因素。

Micro-level analysis examines firm-level factors such firm size, firm history, firm infrastructure, firm ownership, internal policy, governance structure etc. Many studies have identified the significant associations between firm size and corporate disclosure (Donnelly and Mulcahy, 2008, Eng and Mak, 2003, Gul and Leung, 2004, Ho and Shun Wong, 2001, Laidroo, 2009). Associations between firm size and environmental disclosure have also been identified. Larger firms are more likely to identify environmental issues as a separate management priority and to manage them effectively (Al-Tuwaijri et al., 2004, Clarkson et al., 2008, McKendall et al., 1999). As per de Villier et al. (2009), firm size is positively associated with the presence of strong environmental performance. A similar positive association is identified between firm size and environmental disclosure (Deegan and Gordon, 1996, Halme and Huse, 1997). Large facilities should find it less costly at the margin to undertake performance-improving measures, because the specialized resources can be spread over more units to bring down the unit cost Theoretically and statistically speaking, with other things being equal, big companies have more resources to implement SHE management practices than small companies. However, due to the higher complexity of large firms compared to small firms in terms of operation and business decision making, this seems not to be conclusive, as we can easily find large companies with poor SHE performance and small companies with good SHE performance.
微观层面的分析研究公司层面的因素，如公司规模、公司历史、公司基础设施、公司所有权、内部政策、治理结构等。许多研究都发现了公司规模与企业信息披露之间的重要关联（Donnelly 和 Mulcahy，2008 年；Eng 和 Mak，2003 年；Gul 和 Leung，2004 年；Ho 和 Shun Wong，2001 年；Laidroo，2009 年）。公司规模与环境信息披露之间的关系也已得到确认。规模较大的公司更有可能将环境问题确定为单独的管理重点，并对其进行有效管理（Al-Tuwaijri 等人，2004 年；Clarkson 等人，2008 年；McKendall 等人，1999 年）。根据 de Villier 等人（2009 年）的研究，公司规模与环境绩效的强弱呈正相关。公司规模与环境信息披露之间也存在类似的正相关关系（Deegan 和 Gordon，1996 年；Halme 和 Huse，1997 年）。从理论和统计上讲，在其他条件相同的情况下，大公司比小公司拥有更多的资源来实施 SHE 管理措施。然而，由于大公司在经营和商业决策方面比小公司更复杂，这似乎并不是定论，因为我们很容易发现大公司的安全、健康和环境绩效差，而小公司的安全、健康和环境绩效好。

Regarding firm history and firm age, compared to companies at an early development stage, companies in the mature stage, with a longer history, may have more stable business and operational environments, and thus may have a stronger economic foundation for implementing SHE management practices. Newer and younger companies usually prioritise earnings and financial growth. Older firms are more likely to possess the necessary infrastructure to manage environmental issues at a lower cost (Mohan-Neill, 1995). However, older firms usually have big challenges regarding old equipment and, in some cases, poor infrastructure, which often cause safety health and environmental issues that need to be managed. Firms with new equipment, on the other hand, are expected to employ the latest and cleanest technologies, which will allow better environmental performance (Clarkson et al., 2008), and to have a better infrastructural foundation for the next steps in SHE management improvement. We can see that the extant studies on the impact of firm age and firm history are controversial and inconclusive. These factors do have an influence on SHE management practices in a company, but they are not the determinants of the variations in cross-firm SHE management practices.
在公司历史和公司年龄方面，与处于早期发展阶段的公司相比，处于成熟阶段、历史较长的公司可能有更稳定的业务和经营环境，因此可能有更坚实的经济基础来实施 SHE 管理实践。较新和较年轻的公司通常把盈利和财务增长放在首位。老企业更有可能拥有以较低成本管理环境问题的必要基础设施（Mohan-Neill，1995 年）。然而，老企业通常在设备陈旧方面面临巨大挑战，在某些情况下，基础设施较差，这往往会造成需要管理的安全、健康和环境问题。另一方面，拥有新设备的企业有望采用最新、最清洁的技术，从而实现更好的环境绩效（Clarkson 等人，2008 年），并为下一步改善安全、健康和环境管理奠定更好的基础设施基础。我们可以看到，关于企业年龄和企业历史影响的现有研究存在争议，没有定论。这些因素确实会对企业的 SHE 管理实践产生影响，但它们并不是企业间 SHE 管理实践差异的决定因素。

A firm’s ownership, decision making processes, internal policies, and governance structures are internal factors that are grouped together and referred to as its corporate governance mechanism. Since corporate governance mechanisms are institution-based, and there are variations in these mechanisms, corporate governance is a useful perspective from which we can examine a firm’s social performance in order to echo the call for multiple lenses (Aguilera et al., 2007). Among the factors influencing managers’ decisions regarding the disclosure issue, as Hossain and Reaz (2007) indicate, an important role is assumed by corporate governance due to the need to meet current environmental challenges. Miroshnychenko et al. (2019) find that corporate governance has proved to be key in determining corporate environmental performance. Moreover, corporate governance mechanisms are an important driver of corporate environmental performance. Environmental governance has emerged as a recent perspective to explain the links between corporate governance mechanisms and environmental performance (Kock and Min, 2015). Extant studies have indicated that corporate governance, as an internal factor within a company, could be an effective determinant that explains cross-firm variations in SHE management
公司的所有权、决策过程、内部政策和治理结构等内部因素被归纳为公司治理机制。由于公司治理机制是以制度为基础的，而且这些机制之间存在差异，因此公司治理是一个有用的视角，我们可以从这个视角来考察公司的社会绩效，以响应多视角的呼吁（Aguilera et al.）正如 Hossain 和 Reaz（2007 年）所指出的，在影响管理者就信息披露问题做出决定的因素中，公司治理因需要应对当前的环境挑战而扮演着重要角色。Miroshnychenko 等人（2019）发现，公司治理已被证明是决定公司环境绩效的关键。此外，公司治理机制也是公司环境绩效的重要驱动力。环境治理已成为解释公司治理机制与环境绩效之间联系的最新视角（Kock 和 Min，2015 年）。现有研究表明，公司治理作为公司内部的一个因素，可以有效地决定企业在 SHE 管理方面的差异。
practices.  做法。

Facing the same external environment and constraints in their daily operations, how much Chinese enterprises would like to, and can in reality implement effective SHE management practices is subject to management decisions and strategic planning, which depends on the leadership and commitment of top management. As long as there is commitment and determination to do this from the top, there will be no technical issues, because there will always be a solution. When leadership and commitment from the top falls short, then the consequences are severe. Thus, securing commitment from the top, as an internal governance issue, seems an important one for me to explore. As claimed in “Leading health and safety at work”, published by the UK Health and Safety Executive (HSE), “[f]or many organizations, health and safety management is a corporate governance issue, the board should integrate health and safety into the main governance structure, including board sub-committees, such as risk, remuneration and audit” (HSE, 2013). Coupled with the changing regulatory landscape, OHS management is increasingly being treated as a key corporate governance issue. Lo (2012) tries to reveal the significant relationship between governance practices and investment decisions, as well as board level OHS engagement. Corporate governance appears to be a valid explanatory factor in determining cross-firm variations in SHE management practices among Chinese enterprises, when all other extraneous factors are controlled.
面对同样的外部环境和日常经营中的制约因素，中国企业有多想并能在现实中实施有效的 SHE 管理实践，取决于管理层的决策和战略规划，取决于高层领导的领导力和决心。只要企业高层有决心和承诺，就不会有技术问题，因为总会有解决的办法。如果最高层的领导力和决心不够，那么后果就会很严重。因此，作为一个内部管理问题，确保高层的承诺似乎是我需要探讨的一个重要问题。正如英国健康与安全管理局（HSE）出版的《引领工作中的健康与安全》一书中所说，"对于许多组织而言，健康与安全管理是一个公司治理问题，董事会应将健康与安全纳入主要治理结构，包括董事会下设的风险、薪酬和审计等委员会"（HSE，2013 年）。再加上不断变化的监管环境，职业健康安全管理正日益被视为一个关键的公司治理问题。Lo（2012）试图揭示治理实践与投资决策以及董事会层面职业健康安全参与之间的重要关系。在控制所有其他外在因素的情况下，公司治理似乎是决定中国企业在职业健康安全管理实践方面的跨公司差异的有效解释因素。

In conclusion, by adopting the multilevel approach to analyse the macro-, meso- and microlevel factors involved, many external factors, e.g. the SHE regulatory regime, international exposure, sectoral and industrial characteristics, market constraints etc., are examined and confirmed to be incapable of explaining the cross-firm variations in SHE management practices. This is also the case for some internal factors, such as firm size, firm age and history etc., all of which are treated as extraneous factors and shall be managed as the control variables. These extraneous factors and associated intervening variables affect the SHE management practices in each company, but they cannot explain cross-firm variations. In the business world, the significant variations in the SHE management practices between Company A and Company X during due diligence activity in March 2017 that I was personally involved in proved that the
总之，通过采用多层次的方法分析所涉及的宏观、中观和微观因素，研究并证实了许多外部因素，如企业安全、健康和环境管理制度、国际接触、部门和行业特点、市场限制等，无法解释企业安全、健康和环境管理实践的跨企业差异。一些内部因素也是如此，如公司规模、公司年龄和历史等，所有这些都被视为外在因素，应作为控制变量来管理。这些外在因素和相关的干预变量会影响各公司的 SHE 管理实践，但无法解释跨公司的差异。在商业领域，笔者亲身参与的 2017 年 3 月尽职调查活动中，A 公司与 X 公司在 SHE 管理实践方面的显著差异证明了
above-mentioned factors could not explain cross-firm variations. This difference was shown by the due diligence team’s calculation that it would have needed $€5.47$$€5.47$€5.47€ 5.47 million of SHE-related investment to improve Company X’s SHE management practices to the level of those in Company A. However, Company A and Company X, as two companies involved in a potential merger and acquisition deal, demonstrated a high degree of similarity in terms of regulatory pressure, industry, international exposure, product portfolio, profitability, market competition, customer requirements, location, size, and nature of operational risk. This has motivated me to explore further explanatory mechanisms. The extant studies mainly examine factors influencing some elements of SHE management and the relationship between them, but fail to provide a satisfactory explanation of cross-firm variations in SHE management practices. I declare that, when these extraneous factors are controlled, corporate governance as a valid explanatory factor provides the best explanation of cross-firm variations in SHE management practices.
上述因素无法解释公司之间的差异。然而，A 公司和 X 公司作为参与潜在并购交易的两家公司，在监管压力、行业、国际视野、产品组合、盈利能力、市场竞争、客户要求、地理位置、规模和运营风险性质等方面都表现出高度的相似性。这促使我进一步探索解释机制。现有研究主要探讨了影响企业安全、健康和环境管理某些要素的因素以及这些因素之间的关系，但未能对企业间安全、健康和环境管理实践的差异提供令人满意的解释。我宣布，在控制了这些外在因素之后，公司治理作为一个有效的解释因素，能够最好地解释企业间 SHE 管理实践的差异。

Corporate governance is a broad concept with many definitions. One important definition was initially put forward by Sir Adrian Cadbury (1992) in the influential UK Report of the Committee on Financial Aspects of Corporate Governance, which provides a fundamental but somewhat simplistic view of corporate governance as the system by which companies are directed and controlled (Cadbury, 2000). Various definitions of corporate governance have been advanced by scholars coming from dissimilar perspectives (Yang et al., 2011). Some focus narrowly from a financial perspective; for instance, Shleifer and Vishny (1997) define corporate governance as approaches in which financial suppliers assure themselves of earning a return on their company investments. Some maintain a broad view; for instance, Gillan and Starks (2000) argue that corporate governance is the system of laws, rules, and factors that control activities in a company. Despite the variety of definitions, researchers generally place corporate governance into two categories: internal and external governance (Yang et al., 2011). Internal governance is primarily constituted of ownership and control, characteristics and composition
公司治理是一个宽泛的概念，有许多定义。一个重要的定义最初是由 Adrian Cadbury 爵士（1992 年）在英国颇具影响力的《公司治理财务问题委员会报告》中提出的，该报告将公司治理视为指导和控制公司的系统，提供了一个基本但略显简单的观点（Cadbury，2000 年）。学者们从不同的角度提出了公司治理的各种定义（Yang et al.）有些学者狭隘地从财务角度出发，如 Shleifer 和 Vishny（1997 年）将公司治理定义为财务供应商确保其公司投资获得回报的方法。有些人则坚持广义的观点；例如，Gillan 和 Starks（2000 年）认为，公司治理是控制公司活动的法律、规则和因素体系。尽管定义多种多样，但研究人员一般将公司治理分为两类：内部治理和外部治理（Yang et al.）内部治理主要包括所有权和控制权、特征和组成
of the board of directors, and executive compensation; external governance, meanwhile, covers the production market, the takeover market, and the state regulatory system. As this research is performed in the context of China, it is essential to understand the unique characteristics of corporate governance in China.
外部治理则包括生产市场、收购市场和国家监管体系。由于本研究是在中国背景下进行的，因此了解中国公司治理的独特性至关重要。

As the largest transition economy, China has a unique and large, socialist, market-oriented economy, and has become a focus of corporate governance research in recent years, while the government has done much to improve corporate governance (Yang et al., 2011). However, research has shown that most of the governance instruments that are effective in developed nations are less effective in China. The main reasons for this ineffectiveness are the large stake that the state has in listed firms, strong political connections between listed firms and the government, and the lack of a truly independent judicial system (Yang et al., 2011). Over three decades, China’s reforms and “opening-up” seem to have been successful in improving economic growth through perfecting institutional arrangements (Guo et al., 2013). As a major component of the transformation, enterprise reform has aimed to build and improve corporate governance in enterprises according to the characteristics of the modern enterprise system, with a focus on traditional SOEs (Peng, 2004). The objective of reforming corporate governance in China, as claimed by Guo et al. (2013), is to establish a fundamental framework for corporate governance that is based on the requirements of modern enterprises, with clarified property rights, clearly defined responsibilities and authority, the separation of enterprises from government, and internal management. However, it is apparent that, so far, corporate governance in Chinese companies remains far from ideal, as China remains in transition from a planned economy to a market economy.
作为最大的转型经济体，中国拥有独特而庞大的社会主义市场导向型经济，近年来已成为公司治理研究的重点，而政府也为改善公司治理做了大量工作（Yang et al.）然而，研究表明，大多数在发达国家行之有效的治理手段在中国却不那么有效。无效的主要原因是国家在上市公司中拥有大量股权，上市公司与政府之间存在紧密的政治联系，以及缺乏真正独立的司法体系（Yang et al.）30 多年来，中国的改革和 "开放 "似乎成功地通过完善制度安排改善了经济增长（Guo et al.）作为转型的重要组成部分，企业改革的目标是根据现代企业制度的特点，以传统国有企业为重点，建立和完善企业的公司治理（Peng，2004）。中国公司治理改革的目标，正如 Guo 等人（2013）所称，是根据现代企业的要求，建立产权明晰、责权明确、政企分开、内部管理的公司治理基本框架。然而，由于中国仍处于计划经济向市场经济的转型期，迄今为止，中国企业的公司治理显然还远未达到理想状态。

Corporate governance is divisible into two aspects: corporate governance structures, which include ownership structure and board structure designed to discipline the behaviour of corporate governance actors (owners, directors and executive management); corporate governance processes, which refer to the interactions of governance actors based on governance structures (Guo et al., 2013). Government agencies in China have promulgated a large number of national laws and regulations in the attempt to perfect the framework of corporate governance.
公司治理可分为两个方面：公司治理结构，包括旨在约束公司治理主体（所有者、董事和执行管理层）行为的所有权结构和董事会结构；公司治理过程，指基于治理结构的治理主体之间的互动（Guo 等，2013 年）。中国政府机构颁布了大量国家法律法规，试图完善公司治理框架。

These include the Company Law of the People’s Republic of China (PRC) (revised in 2005), the Accounting Law of the PRC (revised 1999), the Securities Law of the PRC (revised in 2005), and the Code of Corporate Governance of Listed Companies issued by the CSRC in 2002 (Guo et al., 2013). Many of these laws and regulations have drawn upon the experiences and mechanisms of western corporate governance with the objective of improving the effectiveness of corporate governance practices in China. As evaluated by Guo et al. (2013), in comparison with western model of corporate governance, China has some unique governance characteristics in response to its economic situation as a transition economy and an emerging economy. We can see that the establishment of governance structures by following these laws and regulations is easy; however, the effectiveness of the governance processes takes some time. Further, these law and regulations address general principles only. In order to comprehensively assess corporate governance, it is important to understand institutional differences that give rise to governance arrangements that are suitable, not in a universal sense, but rather to the individual firm and the context in which it is situated (Guo et al., 2013). Hence, an astute appreciation of corporate governance should recognize that the governance arrangements in an individual company are situated in a historical, social and organizational context that is particular to that company (Hambrick et al., 2008, Yoshikawa et al., 2007). In this research, the historical, social and organizational aspects of the companies under study in the context of China shall be considered.
这些法律法规包括《中华人民共和国公司法》（2005 年修订）、《中华人民共和国会计法》（1999 年修订）、《中华人民共和国证券法》（2005 年修订）以及中国证监会于 2002 年发布的《上市公司治理准则》（Guo et al.其中许多法律法规都借鉴了西方公司治理的经验和机制，旨在提高中国公司治理实践的有效性。正如 Guo 等人（2013）所评价的，与西方公司治理模式相比，中国作为转型经济体和新兴经济体，在经济形势下具有一些独特的治理特点。我们可以看到，按照这些法律法规建立治理结构很容易，但治理过程的有效性需要一定的时间。此外，这些法律法规只涉及一般原则。要全面评估公司治理，就必须了解制度差异，这些差异所产生的治理安排并不具有普遍意义，而是适合于各个公司及其所处的环境（Guo 等，2013 年）。因此，对公司治理的深刻理解应认识到，单个公司的治理安排是在该公司特有的历史、社会和组织背景下形成的（Hambrick 等人，2008 年；Yoshikawa 等人，2007 年）。本研究将考虑所研究公司在中国的历史、社会和组织背景。

Corporate governance is a set of mechanisms that determines how and by whom corporations are governed (Hossein, 2016). The broad corporate governance concept is adopted in this research to emphasise the responsibilities of every business towards the different stakeholders that provide it with the necessary resources for its survival, competitiveness and success (MacMillan et al., 2004). As such, managers are primarily accountable to stockholders, whose wealth and fortunes are at stake. However, they also bear responsibility towards employees, suppliers, customers and communities, whose investments in the company are equally significant in other important respects. Thus, within this broader concept, the interests of all
公司治理是一套决定公司如何治理以及由谁治理的机制（Hossein，2016 年）。本研究采用了广义的公司治理概念，以强调每个企业对不同利益相关者的责任，这些利益相关者为企业的生存、竞争力和成功提供了必要的资源（MacMillan 等人，2004 年）。因此，管理者主要对股东负责，因为股东的财富和命运都受到了威胁。不过，他们也要对员工、供应商、客户和社区负责，因为他们对公司的投资在其他重要方面也同样重要。因此，在这个更广泛的概念中，所有各方的利益
stakeholders are accorded due regard and consideration, and are posited as constraints on management action and shareholder rights (Jamali et al., 2008). This broad view of the corporate governance concept entails due regard to all stakeholders and ensures that firms are answerable to all their key stakeholders (Dunlop, 1998).
利益相关者得到应有的重视和考虑，并被认为是对管理层行动和股东权利的约束（Jamali 等人，2008 年）。这种广义的公司治理概念要求对所有利益相关者给予应有的重视，并确保公司对其所有主要利益相关者负责（Dunlop，1998 年）。

The validity of corporate governance as the explanatory factor for cross-firm variations in SHE management practices is grounded on the interrelationships among corporate governance, corporate social responsibility (CSR) and SHE. There is a growing body of literature on the causal links between corporate governance and CSR. The typical argument about the relationship between corporate governance and CSR is posited as follows: 1) Corporate governance as a pillar for CSR; 2) CSR as an attribute of corporate governance; 3) Corporate governance and CSR as coexisting components of the same continuum (Jamali et al., 2008). Bhimani and Soonawalla (2005) portray corporate governance and CSR as complementary constituents of the same corporate accountability continuum. Beltratti (2005) claims that corporate governance and CSR are therefore complementary in their shaping of the objective function and the constraints faced by corporations. Kang and Moon (2011) further use the concept of institutional complementarity to specify the nature of the relationship between corporate governance and CSR. Hazlett et al. (2007) highlight the importance of corporate governance as a critical element for driving excellence in CSR.
公司治理是解释跨公司 SHE 管理实践差异的有效因素，其基础是公司治理、公司社会责任 （CSR）和 SHE 之间的相互关系。关于公司治理与企业社会责任之间因果关系的文献越来越多。关于公司治理与企业社会责任之间关系的典型论点如下：1) 公司治理是企业社会责任的支柱；2) 企业社会责任是公司治理的属性；3) 公司治理和企业社会责任是同一连续体中共存的组成部分（Jamali 等人，2008 年）。Bhimani 和 Soonawalla（2005 年）将公司治理和企业社会责任描绘成同一公司问责制连续体的互补组成部分。因此，Beltratti（2005 年）认为，公司治理和企业社会责任在塑造目标函数和公司面临的约束条件方面是互补的。Kang 和 Moon（2011 年）进一步使用制度互补性概念来说明公司治理与企业社会责任之间关系的性质。Hazlett 等人（2007 年）强调了公司治理作为推动企业社会责任卓越发展的关键因素的重要性。

Corporate governance mechanisms can influence CSR strategies, policies and efforts (Govindan et al., 2020). Boards are increasingly seen as responsible for matters relating to CSR and sustainability (Ingley, 2008), which is addressed frequently in many studies (Elkington, 2006, Jamali et al., 2008, Kakabadse, 2007, Mackenzie, 2007), indicating that CSR is a critical item on board agendas and that boards have the main responsibility in achieving these objectives. The board of directors can have a significant role in promoting the need for a company to balance financial and non-financial goals (Liao et al., 2015) and to improve corporate CSR performance (Hussain et al., 2018). A considerable amount of evidence also exists suggesting that various board attributes can have a significant influence on CSR (Ayuso and Argandoña, 2007, Dunn, 2004, Johnson and Greening, 1999, McKendall et al., 1999, Webb,
公司治理机制可以影响企业社会责任战略、政策和努力（Govindan 等人，2020 年）。董事会越来越多地被视为负责与企业社会责任和可持续发展有关的事务（Ingley，2008 年），许多研究（Elkington，2006 年；Jamali 等人，2008 年；Kakabadse，2007 年；Mackenzie，2007 年）都经常提到这一点，表明企业社会责任是董事会议程上的一个重要项目，董事会在实现这些目标方面负有主要责任。董事会在促进公司平衡财务和非财务目标（Liao 等人，2015 年）以及提高公司企业社会责任绩效（Hussain 等人，2018 年）方面可以发挥重要作用。大量证据也表明，董事会的各种属性会对企业社会责任产生重大影响（Ayuso 和 Argandoña，2007 年；Dunn，2004 年；Johnson 和 Greening，1999 年；McKendall 等人，1999 年；Webb、
2004). Board composition, as a key corporate governance structure, is an important factor in corporate decision making related to environmental and social performance (Post et al., 2011). With regard to board diversity (e.g. resource diversity, composition diversity, gender diversity etc.), even though it is limited, existing research suggests that board diversity, to a certain extent, can also influence social and environmental aspects of business (i.e. CSR) (Bear et al., 2010, Coffey and Wang, 1998, Ibrahim and Angelidis, 1991, Krüger et al., 2020, Post et al., 2011). However, results from studies of the effect of board diversity on CSR are mixed and inconclusive (Rao and Tilt, 2013). The majority of research has concentrated on why corporations become involved in CSR rather than on how the CSR decision making process actually takes place (Rao and Tilt, 2013). In other words, these studies focus on whether there is a relationship between corporate governance and CSR, but do not go any further to explore the underlying process of the causal nexus. In these studies, therefore, corporate governance mechanism refers mainly to the governance structure.
2004).董事会构成作为公司治理的关键结构，是公司决策中与环境和社会绩效相关的一个重要因素（Post 等人，2011 年）。关于董事会多样性（如资源多样性、组成多样性、性别多样性等），尽管研究有限，但现有研究表明，董事会多样性在一定程度上也会影响企业的社会和环境方面（即企业社会责任）（Bear 等人，2010 年；Coffey 和 Wang，1998 年；Ibrahim 和 Angelidis，1991 年；Krüger 等人，2020 年；Post 等人，2011 年）。然而，关于董事会多样性对企业社会责任的影响的研究结果喜忧参半，没有定论（Rao 和 Tilt，2013 年）。大多数研究集中于企业为何参与企业社会责任，而非企业社会责任决策过程的实际发生方式（Rao and Tilt, 2013）。换句话说，这些研究关注的是公司治理与企业社会责任之间是否存在关系，而没有进一步探讨因果关系的基本过程。因此，在这些研究中，公司治理机制主要是指治理结构。

Due to the complementary nature and overlap between corporate governance and CSR, it has been noted that several theories are commonly used to provide theoretical perspectives on both corporate governance and CSR, e.g. stakeholder theory (Freeman, 1984, Jensen, 2001, Donaldson and Preston, 1995), agency theory (Jensen and Meckling, 1976), institutional theory (Scott, 1987), stewardship theory (Donaldson and Davis, 1991), resource dependence theory (Salancik and Pfeffer, 1978) etc. These theories are used mainly to support the explanation of the specific constructs or concepts related to corporate governance and/or CSR. In some cases, they may be used to illustrate the theoretical foundation for the complementary aspects of, and the interrelationship between corporate governance and CSR. This is especially the case with agency theory and stakeholder theory, which are two common representative, but competing explanations in terms of their importance regarding the corporate governance and CSR nexus (Jo and Harjoto, 2012). Based on agency theory, Rubin and Barnea (2006) consider CSR engagement as a principle-agent relation between managers and shareholders, and argue that affiliated insiders may choose to overinvest in CSR if doing so provides some private benefits in terms of reputation building at the expense of shareholders. Friedman (1970) argues from the agency perspective, asserting that managers use CSR as a means to enhance their own social,
由于公司治理和企业社会责任之间的互补性和重叠性，人们注意到，有几种理论通常被用来为公司治理和企业社会责任提供理论视角，如利益相关者理论（Freeman，1984 年；Jensen，2001 年；Donaldson 和 Preston，1995 年）、代理理论（Jensen 和 Meckling，1976 年）、制度理论（Scott，1987 年）、管理理论（Donaldson 和 Davis，1991 年）、资源依赖理论（Salancik 和 Pfeffer，1978 年）等。这些理论主要用于支持解释与公司治理和/或企业社会责任有关的具体构造或概念。在某些情况下，这些理论可用于说明公司治理与企业社会责任之间互补方面和相互关系的理论基础。代理理论和利益相关者理论尤其如此，这两种理论具有共同的代表性，但在公司治理与企业社会责任之间的重要性方面却存在相互竞争的解释（Jo 和 Harjoto，2012 年）。基于代理理论，Rubin 和 Barnea（2006 年）认为企业社会责任的参与是管理者与股东之间的一种原则代理关系，并认为关联内部人可能会选择过度投资于企业社会责任，如果这样做能在建立声誉方面提供一些私人利益，而牺牲股东的利益。弗里德曼（Friedman，1970 年）从代理角度出发，认为管理者将企业社会责任作为提升自身社会地位的一种手段、
political or career agenda at the cost of the shareholders. Agency theory predicts that companies protect investors and act to reduce agency conflicts using control mechanisms, such as corporate governance structures (Jensen and Meckling, 1976). Stakeholder theory, on the other hand, presents a more positive perspective on how managers view CSR. As Freeman (1984) indicates, managers need to focus on fulfilling the demands of various stakeholders, such as customers, employees, suppliers and local communities, who have the potential to influence, or be influenced by companies’ activities. Donaldson and Preston (1995) suggest that managers should take into account stakeholders’ interests as well as achieving conventional corporate performance. In summary, stakeholder theory predicts that managers conduct CSR to fulfil their moral, ethical and social duties to their stakeholders and to strategically achieve corporate goals for their shareholders (Jo and Harjoto, 2012).
代理理论认为，公司应保护投资者，并利用公司治理结构等控制机制减少代理冲突（詹森和梅克林，1976 年）。代理理论认为，公司应保护投资者，并利用公司治理结构等控制机制减少代理冲突（詹森和梅克林，1976 年）。另一方面，利益相关者理论对管理者如何看待企业社会责任提出了更积极的观点。正如弗里曼（Freeman，1984 年）所指出的，管理者需要专注于满足各种利益相关者的需求，如客户、员工、供应商和当地社区，他们有可能影响公司的活动，也有可能被公司的活动所影响。Donaldson 和 Preston（1995 年）认为，管理者在实现常规企业绩效的同时，还应考虑利益相关者的利益。总之，利益相关者理论认为，管理者履行企业社会责任的目的是履行对利益相关者的道德、伦理和社会责任，并为股东实现企业的战略目标（Jo 和 Harjoto，2012 年）。

The evolution of the corporate governance literature has shown that its objective is the same as that of CSR. Both follow a strategic approach with the objective of maximizing the interests of shareholders and stakeholders. As Jouini et al. (2018) suggest, firms may improve social performance by adopting best practices of corporate governance that mitigate unethical behaviour. Agency theory and stakeholder theory can provide the same good theoretical foundation to address common aspects and, to a certain degree, the relationship between corporate governance and CSR. Agency theory and stakeholder theory are also two common theories that are used to understand the links between corporate governance and sustainability performance (Crifo et al., 2019, Hussain et al., 2018, Naciti, 2019, Shaukat et al., 2016). SHE management practices focusing on employee health and safety, as well as environmental protection, could be treated as part of CSR initiatives. Conceptually, employee health and safety, and environmental protection are respectively part of the internal and external dimensions of CSR in academic studies. SHE management performance is also part of corporations’ sustainability performance. Thus, agency theory and stakeholder theory are useful theoretical foundations for understanding the links between corporate governance and SHE management practices. However, these theories cannot be used directly to illustrate the causal effect of corporate governance on CSR or SHE management in terms of the detailed underlying processes in explaining cross-firm variations. More rigorous theories are required to explore
公司治理文献的演变表明，其目标与企业社会责任的目标相同。两者都遵循一种战略方法，目标都是实现股东和利益相关者的利益最大化。正如 Jouini 等人（2018 年）所言，企业可以通过采用公司治理的最佳实践来减少不道德行为，从而提高社会绩效。代理理论和利益相关者理论可以为解决公司治理与企业社会责任之间的共同方面以及在一定程度上的关系提供同样良好的理论基础。代理理论和利益相关者理论也是用来理解公司治理与可持续发展绩效之间联系的两个常用理论（Crifo 等人，2019 年；Hussain 等人，2018 年；Naciti，2019 年；Shaukat 等人，2016 年）。关注员工健康和安全以及环境保护的 SHE 管理实践可被视为企业社会责任倡议的一部分。从概念上讲，员工健康与安全和环境保护在学术研究中分别属于企业社会责任的内部和外部维度。SHE 管理绩效也是企业可持续发展绩效的一部分。因此，代理理论和利益相关者理论是理解公司治理与 SHE 管理实践之间联系的有用理论基础。然而，这些理论并不能直接用来说明公司治理对企业社会责任或 SHE 管理的因果效应，也不能解释跨公司差异的详细内在过程。我们需要更加严谨的理论来探讨
the causal nexus between corporate governance and SHE management practices.
公司治理与 SHE 管理实践之间的因果关系。

Compared with CSR, which is a multidimensional construct, the integrated definition of SHE management, as described in Section 2.2.1, is much clearer and straightforward, as it addresses the tightly focused area of management of environmental impact, and employee health and safety at work. SHE management is operationalized through establishment of a comparative framework for SHE management practices, as covered in Section 2.2.4. This makes in-depth analysis feasible and theory building possible. Based on the institutional complementary nature of the relationship between corporate governance and CSR, and the fact that SHE management practices, from the perspective of employee health and safety, and environmental protections, are regarded as central elements in the framework of CSR, it appears to be a valid research approach if, at the institutional level, I can examine the relationship between corporate governance and SHE management practices. It is very clear and meaningful that corporate governance, as an explanatory factor, can be used to illustrate cross-firm variations in SHE management practices at the institutional level. However, to do this, we need a more appropriate and robust theoretical framework than the extant theories.
企业社会责任是一个多层面的概念，与企业社会责任相比，第 2.2.1 节所述的 SHE 管理的综合定义更加清晰明了，因为它针对的是环境影响管理和员工健康与工作安全这两个重点突出的领域。如第 2.2.4 节所述，通过建立 SHE 管理实践的比较框架，SHE 管理得以操作化。这使得深入分析和理论建设成为可能。基于公司治理与企业社会责任之间关系的制度互补性，以及从员工健康与安全和环境保护角度出发的 SHE 管理实践被视为企业社会责任框架中的核心要素这一事实，从制度层面研究公司治理与 SHE 管理实践之间的关系似乎是一种有效的研究方法。公司治理作为一个解释性因素，可以用来在制度层面上说明企业间 SHE 管理实践的差异，这一点非常明确，也很有意义。然而，要做到这一点，我们需要一个比现有理论更合适、更强大的理论框架。

To seek a suitable theoretical explanation for cross-firm variations in SHE management practices, a further literature review is conducted to explore studies on the specific links between corporate governance and SHE management. Unfortunately, in terms of academic study, the links between corporate governance and environment health and safety remain virtually unexplored. Further, there are no academic studies on the links between corporate governance and SHE management in which SHE management is treated as an integrated concept or construct. The limited existing studies that have been identified focus on environmental management and occupational health and safety management. This could be due to the nature of environmental management, with concerns about external impacts receiving more attention from scholars and practitioners, and the nature of occupational health and safety management, with concerns about internal impacts receiving less attention. There are no good
为了从理论上对不同公司在环境、健康和安全管理实践方面的差异做出适当的解释，我们对文献进行了进一步的回顾，以探讨有关公司治理与环境、健康和安全管理之间具体联系的研究。遗憾的是，在学术研究方面，公司治理与环境、健康和安全之间的联系几乎仍未得到探讨。此外，也没有关于公司治理与 SHE 管理之间联系的学术研究将 SHE 管理作为一个综合概念或构架来处理。现有的有限研究主要集中在环境管理和职业健康与安全管理方面。这可能是由于环境管理的性质决定的，学者和从业人员更关注外部影响，而职业健康与安全管理的性质决定的，学者和从业人员较少关注内部影响。没有很好的
academic studies on the links between corporate governance and OHS. This could be due to the sad fact that many organizations have delegated OHS as an operational issue that does not warrant a higher level of strategic discussion. Thus, not enough attention is given by scholars to this topic. Lo (2012) examines an OHS governance model proposed by the Health and Safety Executive (HSE UK) and how its principles complement the due diligence requirement under the harmonized Work Health and Safety Act (Australia). Lo (2012) argues that OHS should be integrated into corporate governance as part of the strategic planning and decision making processes in an organization. I can borrow this concept and claim that SHE management should be integrated into corporate governance as part of organizations’ strategic planning and decision making processes. Empirically, this argument is valid in the business world.
关于公司治理与职业健康和安全之间联系的学术研究很少。这可能是由于一个令人痛心的事实，即许多组织将职业健康和安全视为一个业务问题，不值得进行更高层次的战略讨论。因此，学者们对这一主题的关注不够。Lo（2012）研究了英国健康与安全执行局（HSE）提出的职业健康安全治理模式，以及该模式的原则如何与澳大利亚统一的《工作健康与安全法》中的尽职调查要求相辅相成。Lo (2012)认为，职业健康安全应纳入企业治理，成为企业战略规划和决策过程的一部分。我可以借用这一概念，认为安全、健康和环境管理应纳入企业治理，作为组织战略规划和决策过程的一部分。从经验上看，这一论点在商界是成立的。

The links between corporate governance and environmental protection have received better attention from scholars, although they are still very limited. Walls et al. (2012) explore the intersection between corporate governance and CSR in a tightly focused manner by considering the environmental dimension, and testing the effect of ownership, board and management governance variables against types of environmental performance (strengths and concerns). Research has uncovered many significant associations between corporate governance and environmental performance (Walls et al., 2012). Rodrigue et al. (2013) investigate whether environmental governance practices in companies are substantive or symbolic. The investigation reveals a result that is consistent with environmental governance mechanisms being predominantly part of a symbolic approach to manage stakeholder perceptions on environmental management, and having little substantial impact on organizations in terms of actual environmental performance improvement (Rodrigue et al. 2013). The investigation by de Villiers et al. (2011) reveals the relationship between strong environmental performance and board characteristics, capturing the monitoring and resource provision roles of boards. Berrone and Gomez-Mejia (2009) conduct a study on the relationship between environmental performance and executive compensation from an integrated agency-institutional perspective. McKendall et al. (1999) investigate the relationship between environmental issues and board governance. Both studies examine the relationship between board characteristics and the number of violations of environmental legislation, and document evidence of a positive
公司治理与环境保护之间的联系得到了学者们更多的关注，尽管这种关注还非常有限。Walls 等人（2012 年）通过考虑环境维度，以紧密聚焦的方式探讨了公司治理与企业社会责任之间的交集，并针对环境绩效类型（优势和担忧）检验了所有权、董事会和管理层治理变量的影响。研究发现，公司治理与环境绩效之间存在许多重要关联（Walls 等人，2012 年）。Rodrigue 等人（2013 年）调查了公司的环境治理实践是实质性的还是象征性的。调查结果表明，环境治理机制主要是管理利益相关者对环境管理看法的象征性方法的一部分，对组织实际环境绩效的改善几乎没有实质性影响（Rodrigue 等人，2013 年）。de Villiers 等人（2011 年）的调查揭示了强有力的环境绩效与董事会特征之间的关系，体现了董事会的监督和资源提供作用。Berrone 和 Gomez-Mejia（2009 年）从机构-制度综合视角对环境绩效与高管薪酬之间的关系进行了研究。McKendall 等人（1999 年）研究了环境问题与董事会治理之间的关系。这两项研究都考察了董事会特征与违反环境法规数量之间的关系，并记录了正相关的证据。
relationship between environmental violation and the combined stock ownership of corporate officers and directors. Kock et al. (2012) show that a variety of good governance mechanisms leads to lower pollution levels. Rao et al. (2012) investigate the relationship between corporate governance attributes and environmental reporting of companies in Australia, while Sarivudeen and Sheham (2013) explore the similar relationship between corporate governance attributes and environmental reporting of companies in Sri Lanka. Liao et al. (2015) examine the impact of corporate characteristics (i.e. gender diversity, board independence, environmental committee) on voluntary greenhouse gas disclosure. These studies clearly indicate that there is a statistical linkage between corporate governance mechanisms and environmental protection dimensions.
环境违法行为与公司高管和董事合计持股之间的关系。Kock 等人（2012 年）的研究表明，各种良好的治理机制会降低污染水平。Rao 等人（2012 年）研究了澳大利亚公司治理属性与公司环境报告之间的关系，而 Sarivudeen 和 Sheham（2013 年）则探讨了斯里兰卡公司治理属性与公司环境报告之间的类似关系。Liao 等人（2015 年）研究了公司特征（即性别多样性、董事会独立性、环境委员会）对自愿温室气体披露的影响。这些研究清楚地表明，公司治理机制与环境保护维度之间存在统计上的联系。

The limited recent studies on the links between corporate governance and environmental performance, as shown in Table 1, all rely on archival measures and statistical analysis, with secondary data taken from KLD, EPA, TRI, SEC, Board Analyst etc. Some are supported by interviews as supplementary methods. The samples are mostly taken from firms listed in the U.S., a few from firms in other countries, and the secondary data are available in the relevant databases because public companies listed in stock markets are required to report data with regard to corporate governance practices, as well as social and environmental performance. The quality of secondary data is a concern because it may possibly be fragmented and the reporting by firms may not be accurate and precise enough. These studies usually lead to fragmented and contradictory empirical evidence, which makes theory building difficult. From the literature, we can see it is uncommon to study corporate governance and corporate environmental links in developing countries (Miroshnychenko et al., 2019).
如表 1 所示，近期关于公司治理与环境绩效之间联系的有限研究都依赖于档案措施和 统计分析，二手数据来自 KLD、EPA、TRI、SEC、Board Analyst 等。有些研究还采用了访谈作为辅助方法。样本大多来自在美国上市的公司，少数来自其他国家的公司，二手数据可从相关数据库中获得，因为在证券市场上市的公众公司必须报告有关公司治理实践以及社会和环境绩效的数据。二手数据的质量是一个令人担忧的问题，因为这些数据可能是零散的，而且公司的报告可能不够准确和精确。这些研究通常会产生零散和相互矛盾的经验证据，从而给理论构建带来困难。从文献中我们可以看到，对发展中国家的公司治理与公司环境联系的研究并不多见（Miroshnychenko et al.）

Table 1 Academic studies on the links between corporate governance and SHE
表 1 关于公司治理与 SHE 之间联系的学术研究

Fact-based inquiries into the links between corporate governance and environmental performance target the exploration of the correlation between selected dimensions of corporate
对公司治理与环境绩效之间的联系进行基于事实的调查，目的是探索公司治理与环境绩效之间的相关性。
governance as independent variables and selected environmental performance indicators as dependent variables. The environmental performance indicators selected as dependent variables are environmental strength, environmental concerns, environmental regulatory performance, environmental violations, likelihood of environmental litigation, pollution prevention performance, environmental capital expenditure, environmental reporting, environmental disclosure, and general environmental performance. These indicators are based on factual data reported to the EPA and TSI databases, as requested by the authorities, and only address environmental performance. The independent variables are mostly chosen from the internal mechanism dimension of corporate governance, with many related to board characteristics (board composition, board size, board independence, presence of an environmental or social responsibility committee, presence of environmentally aware directors or attorneys on the board, dual CEO-Chairperson roles etc.), followed by ownership structure and management control, executive compensation etc.
环境绩效指标作为因变量。选定作为因变量的环境绩效指标包括环境实力、环境问题、环境监管绩效、环境违法行为、环境诉讼的可能性、污染防治绩效、环境资本支出、环境报告、环境信息披露和总体环境绩效。这些指标是根据有关部门的要求，基于向环保局和 TSI 数据库报告的事实数据，只涉及环境绩效。自变量大多选自公司治理的内部机制维度，其中许多自变量与董事会特征有关（董事会组成、董事会规模、董事会独立性、是否有环境或社会责任委员会、董事会中是否有具有环境意识的董事或律师、首席执行官和董事长的双重身份等），其次是所有权结构和管理层控制、高管薪酬等。

In each single study, there are only two to three specific dimensions selected as variables, rather than the comprehensive inclusion of all dimensions. From the selected corporate governance dimensions, we can categorize the studies into three groups: 1) Power and decision-oriented, which examine how decisions are made at the top and who influences the final direction, as well as how resources are allocated; this is about “doing the right thing”. 2) Monitoring and control-oriented, which look at how the management is monitored to ensure that everything is done as per the will of the governing body; this is about “getting the thing done right”. 3) Incentive and motivation-oriented, which check how executive compensation and managerial remuneration are designed to motivate the executive and top management to do the right thing. These independent variables mostly address the dimensions of the internal mechanism of corporate governance. The samples or cases used in these studies are mostly companies in environmentally sensitive industries that are listed companies in the developed countries. There is a clear limitation in existing studies on the links between corporate governance and SHE management. The existing literature appears unable to fully explain the causal effect of corporate governance on SHE management practices, thus unable to explain the cross-firm variations in SHE management practices in Chinese enterprises.
在每项研究中，只有两到三个特定维度被选为变量，而不是全面包含所有维度。根据所选的公司治理维度，我们可以将研究分为三类：1）以权力和决策为导向，研究高层如何决策，谁影响最终方向，以及如何分配资源；这是关于 "做正确的事"。2) 以监督和控制为导向，研究如何对管理层进行监督，以确保一切都按照管理机构的意愿进行；这是关于 "把事情做对"。3) 以激励和动机为导向，检查如何设计行政报酬和管理薪酬，以激励行政人员和高层管理人员做正确的事。这些自变量大多涉及公司治理内部机制的各个层面。这些研究中使用的样本或案例大多是发达国家环境敏感行业的上市公司。现有关于公司治理与 SHE 管理之间联系的研究存在明显的局限性。现有文献似乎无法完全解释公司治理对 SHE 管理实践的因果效应，因而无法解释中国企业 SHE 管理实践的跨公司差异。

The causal links between corporate governance and SHE management is an extremely unexplored area, in which there is no extant literature that can fully illustrate the underlying mechanism and causal nexus between corporate governance as an independent variable and SHE management as an integrated dependent variable. Although the study of links between corporate governance and environmental performance has attracted attention from the academic community recently, a detailed analysis of corporate governance and environmental performance literature by Miroshnychenko et al. (2019) reveals that past research has primarily examined, mainly through quantitative methods, the effects of internal corporate governance mechanisms on environmental performance. There is also a lack of research that investigates the effect of corporate governance on environmental performance in the context of developing countries to provide a more integrated view of the impact of corporate governance on environmental performance.
公司治理与 SHE 管理之间的因果联系是一个极富探索性的领域，目前还没有现存文献能够充分说明作为自变量的公司治理与作为综合因变量的 SHE 管理之间的内在机理和因果关系。虽然公司治理与环境绩效之间的联系研究近来引起了学术界的关注，但 Miroshnychenko 等人（2019）对公司治理与环境绩效文献的详细分析显示，以往的研究主要通过定量方法考察内部公司治理机制对环境绩效的影响。此外，还缺乏在发展中国家背景下调查公司治理对环境绩效影响的研究，从而更全面地了解公司治理对环境绩效的影响。

Regarding the two ends of causal links between corporate governance and SHE management practices, whether as independent variables or dependent variables, the existing studies address only the statistical linkage between some attributes of corporate governance and certain dimensions of SHE management. They do not provide a comprehensive and integrated explanation of how corporate governance affects SHE management. No studies shed light on the underlying mechanism and processes in order to understand the causal links in “why” and “how” corporate governance exerts an impact on SHE management practices. This appears to be one of the gaps in the literature. Other gaps also exist in terms of a theoretical explanatory mechanism, with no extant theory or theoretical framework being fully able to explain crossfirm variations in SHE management practices from the corporate governance perspective. Further, the extant corporate governance literature focuses mainly on governance structure which has limitations in providing a full explanation of cross-firm variations in SHE management practices. These literature gaps identified from the literature review, coupled with empirical concerns on the cross-firm variations in SHE management practices in Chinese enterprises, urge me to initiate a research project with the central research question: "Why do
关于公司治理与 SHE 管理实践之间因果联系的两端，无论是作为自变量还是因变量， 现有研究都只涉及公司治理的某些属性与 SHE 管理的某些维度之间的统计联系。这些研究没有全面综合地解释公司治理如何影响 SHE 管理。没有研究揭示其背后的机制和过程，以了解公司治理 "为何 "和 "如何 "对 SHE 管理实践产生影响的因果关系。这似乎是文献中的一个空白。在理论解释机制方面也存在其他空白，现有的理论或理论框架都无法从公司治理的角度完全解释企业间 SHE 管理实践的差异。此外，现有的公司治理文献主要侧重于治理结构，这在全面解释跨公司的 SHE 管理实践差异方面存在局限性。文献综述中发现的这些文献空白，加上对中国企业 SHE 管理实践跨企业差异的实证关注，促使我启动了一个研究项目，并提出了核心研究问题："为什么

Chinese enterprises differ with regards to their SHE management practices?" I claim that patterns of corporate governance are valid explanatory factors to illustrate these cross-firm variations in SHE management practices.
中国企业的 SHE 管理实践有何不同？我认为，公司治理模式是有效的解释因素，可以说明不同企业在 SHE 管理实践方面的差异。

Considering the significant role that Chinese enterprises play in the development of the Chinese economy, and the importance of SHE management as part of social performance in supporting the business growth and sustainable economic development of the country, it is meaningful to examine the practices and processes of corporate governance and SHE management, and to investigate in depth, through case studies, the underlying mechanisms by means of sociological and behavioural measures. Thus, it is worthwhile to conduct exploratory studies of the causal links between corporate governance and SHE management practices. The research is conducted in the context of China with an analytical objective of exploring causal links between patterns of corporate governance and SHE management practices, in which patterns of corporate governance are explanatory/independent variables, and SHE management practices are outcome/dependent variables. To proceed with the study, it is essential to define, develop and operationalize a set of explanatory/independent variables with respect to patterns of corporate governance, and then to develop an explanatory framework.
考虑到中国企业在中国经济发展中的重要作用，以及 SHE 管理作为社会绩效的一 部分在支持中国企业成长和经济可持续发展中的重要性，研究公司治理和 SHE 管理的实 践和过程，并通过案例研究，以社会学和行为学的方法深入探究其背后的机制是有意义 的。因此，值得对公司治理与 SHE 管理实践之间的因果关系进行探索性研究。本研究以中国为背景，以探索公司治理模式与 SHE 管理实践之间的因果联系为分析目标，其中公司治理模式为解释变量/自变量，SHE 管理实践为结果变量/自变量。要开展这项研究，就必须定义、开发和操作一套与公司治理模式相关的解释变量/自变量，然后建立一个解释框架。

This chapter has introduced the evolution of SHE management in the international context as a background, in which the integrated SHE (or HSE, EHS) construct, the concept of SHE management and the relevant standards are developed by international industrial players (e.g. Shell, DuPont etc.), governmental agencies, and international organizations and institutes. In China, converting these international standards and regulations to cope with the needs of Chinese economic development has generated issues and huge gaps in the enforcement of these standards and regulations. Empirically, there are obvious cross-firm variations in the way SHE management practices have been implemented in Chinese enterprises, even in companies from the same country, same region and same business sector. The empirical concerns with crossfirm variations in SHE management practices call for a comparative framework and a
本章以 SHE 管理在国际上的发展为背景，介绍了国际上工业企业（如壳牌、杜邦等）、政府机构、国际组织和机构制定的综合 SHE（或 HSE、EHS）架构、SHE 管理概念和相关标准。在中国，为了适应中国经济发展的需要而将这些国际标准和法规进行转换，在执行这些标准和法规的过程中产生了一些问题和巨大的差距。从经验上看，即使是同一国家、同一地区和同一行业的企业，其 SHE 管理实践在中国企业中的实施方式也存在明显的跨企业差异。对企业间 SHE 管理实践差异的实证关注要求建立一个比较框架，并在此基础上对中国企业的 SHE 管理实践进行分析。
benchmark for evaluation criteria for SHE management practices in companies. Such a comparative framework is developed with the careful selection of the three “Leadership, Behaviour, Technique” dimensions and their twelve associated constitutive attributes, which represent common key elements of SHE management practices. In justifying the selection of the analytical dimensions and constitutive attributes, both empirical and academic needs have been considered.
企业 SHE 管理实践评估标准的基准。这种比较框架是在精心选择了三个 "领导力、行为、技术 "维度及其十二个相关的构成属性后制定的，它们代表了安全、健康和环境管理实践的共同关键要素。在选择分析维度和构成属性时，既考虑了经验需要，也考虑了学术需要。

To seek a theoretical explanation for cross-firm variations in SHE management practices, a multilevel (i.e. macro-, meso-, micro-levels) approach is adopted to analyse the factors impacting SHE management practices. Many external factors, e.g. the SHE regulatory regime, international exposure, sectoral and industrial characteristics, market constraints etc., are examined and confirmed to be incapable of explaining the cross-firm variations in SHE management practices. This is also the case for some internal factors, such as firm size, history etc. All these are treated as extraneous factors and are managed as control variables. The focus is on corporate governance as a valid explanatory factor to illustrate cross-firm variations in SHE management practices when the extraneous factors are controlled and everything else being equal. After a short introduction to the background of corporate governance and the specific characteristics of corporate governance patterns in China, the literature review focuses on studies of the relationship among corporate governance, CSR, SHE and the common theories used in these studies, such as agency theory and stakeholder theory, especially on studies of the links between corporate governance and SHE management, as well as those between corporate governance and environmental protection or health and safety issues. The literature review reveals clear gaps in terms of the lack of studies on the underlying mechanism and processes in order to understand the causal effects regarding “why” and “how” corporate governance exerts an impact on SHE management practices. There is also a lack of rigorous extant theory to support in-depth studies of these causal effects. Coupled with the empirical concerns of crossfirm variations in SHE management practices, especially in Chinese enterprises, a central research question is developed with the clear analytical objective of exploring causal links between patterns of corporate governance and SHE management practices.
为了从理论上解释不同公司在 SHE 管理实践方面的差异，我们采用了多层次（即宏观、中观和微观）的方法来分析影响 SHE 管理实践的因素。许多外部因素，如安全、健康和环境监管制度、国际接触、部门和行业特点、市场限制等，经研究证实无法解释企业间安全、健康和环境管理实践的差异。一些内部因素，如公司规模、历史等也是如此。所有这些都被视为外在因素，并作为控制变量进行管理。在控制了外在因素且其他条件相同的情况下，重点是将公司治理作为一个有效的解释因素，以说明企业间 SHE 管理实践的差异。在简要介绍了公司治理的背景和中国公司治理模式的具体特点之后，文献综述将重点放在对公司治理、企业社会责任、健康、安全和环境之间关系的研究，以及这些研究中常用的理论，如代理理论和利益相关者理论，特别是对公司治理与健康、安全和环境管理之间联系的研究，以及公司治理与环境保护或健康和安全问题之间联系的研究。文献综述显示，在了解公司治理 "为何 "和 "如何 "对 SHE 管理实践产生影响的因果效应方 面，缺乏对基本机制和过程的研究，存在明显差距。此外，还缺乏严谨的现有理论来支持对这些因果效应的深入研究。 结合对跨公司（尤其是中国企业）的 SHE 管理实践差异的实证关注，提出了一个核心研究问题，其明确的分析目标是探索公司治理模式与 SHE 管理实践之间的因果关系。

In this research project, I am seeking theoretical explanations for cross-firm variations in SHE management practices. The literature review identifies the literature gaps and confirms the need to develop an explanatory framework to be used in the research, in which corporate governance, as the valid explanatory factor, can provide the best answer to the central research question according to two dimensions, i.e. the structural and ideational variables. Patterns of corporate governance as explanatory variables are developed and operationalized to address the dimensions and constitutive attributes of the structural and ideational variables of corporate governance. The central theoretical argument is built upon these structural and ideational variables, the interaction between them, and how the patterns of corporate governance are expected to influence SHE management practices in Chinese enterprises. An explanatory framework is proposed as a theoretical foundation to guide the empirical case studies, for the purpose of answering the central research question.
在本研究项目中，我正在寻求对企业间 SHE 管理实践差异的理论解释。文献综述确定了文献空白，并确认有必要制定一个解释框架用于研究，其中公司治理作为有效的解释因素，可以根据两个维度（即结构变量和思想变量）为中心研究问题提供最佳答案。作为解释变量的公司治理模式是针对公司治理的结构变量和意识形态变量的维度和构成属性而开发和操作的。中心理论论点建立在这些结构变量和意识形态变量、它们之间的相互作用以及公司治理模式如何影响中国企业的 SHE 管理实践之上。本文提出了一个解释性框架，作为指导实证案例研究的理论基础，以回答核心研究问题。

In order to develop an explanatory framework to support the elaboration of the causal links between patterns of corporate governance and SHE management practices, it is essential to define patterns of corporate governance as the integrated explanatory variables. Here, the term “pattern” refers to a consistent and recurring characteristic or trait, a discernible regularity that helps in the identification of a phenomenon, which could serve as an indicator or model for prediction. Patterns of corporate governance refer to the distinctive features of corporate governance practices. Destefanis and Sena (2007) refer to patterns of corporate governance simply as the characteristics of corporate governance systems. In this research, in order to fully address the literature gaps, the patterns of corporate governance do not only include the explicitly expressed and published corporate governance structure as an essential framework that a modern corporation needs to establish. More importantly, these patterns also include how
为了建立一个解释框架，以支持阐述公司治理模式与 SHE 管理做法之间的因果关系， 必须将公司治理模式定义为综合解释变量。这里，"模式 "一词指的是一种一致的、反复出现的特征或特性，一种有助于识别现象的可辨认的规律性，可以作为预测的指标或模型。公司治理模式是指公司治理实践的显著特征。Destefanis 和 Sena（2007 年）将公司治理模式简称为公司治理体系的特征。在本研究中，为了充分弥补文献空白，公司治理模式不仅包括明确表达和公布的公司治理结构，作为现代公司需要建立的基本框架。更重要的是，这些模式还包括如何
the corporate governance structure is implicitly deployed with the implementation of effective mechanisms and processes to guide corporate strategy setting and decision making with a sense of what is important and what is right. Within these mechanisms and processes, corporate value orientation as an ideational variable plays a vital role in interacting with the corporate governance mechanism and power structure as a structural variable. In most studies, corporate governance is regarded as a set of internal and external mechanisms that determine how and by whom the corporation is governed (Hossein, 2016), in which the internal mechanisms refer to the structural variables of corporate governance. If we examine corporate governance from a broader view, however, the patterns of corporate governance include not only structural characteristics, but also ideational features.
公司治理结构是通过实施有效的机制和程序，以重要和正确的意识来指导公司战略的制定和决策。在这些机制和程序中，公司价值取向作为一种意识形态变量，与公司治理机制和权力结构作为一种结构变量相互作用，发挥着至关重要的作用。在大多数研究中，公司治理被视为决定公司如何治理以及由谁治理的一系列内部和外部机制（Hossein，2016），其中内部机制指的是公司治理的结构变量。然而，如果我们从更广阔的视角审视公司治理，公司治理的模式不仅包括结构特征，还包括意识形态特征。

As stated in the UK corporate governance code, the purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can deliver the long-term success of a company. To achieve this purpose, good ethics must be observed and corporate social responsibility must be considered. Therefore, corporate governance is largely concerned with what the board of a company does and, in particular, how it sets the values of the company (FRC 2010). The basic principles of corporate governance identified by Charkham (1994) recognize that enterprise and the pursuit of wealth creation should not be allowed to progress in an unfettered manner, but in recognition of the fact that effective accountability to stakeholders is necessary. Monks and Minow (2015) have cited the 2003 speech at the Washington Economic Policy Conference by William Donaldson, Chairman of the Securities and Exchange Commission:
正如英国公司治理准则所述，公司治理的目的是促进有效、创业和审慎的管理，从而实现公司的长期成功。为实现这一目的，必须遵守良好的道德规范，并考虑企业的社会责任。因此，公司治理在很大程度上与公司董事会的行为有关，尤其是与董事会如何制定公司价值观有关（FRC，2010 年）。Charkham（1994 年）确定的公司治理基本原则认为，不应允许企业以不受约束的方式发展和追求财富创造，而应认识到有必要对利益相关者进行有效问责。Monks 和 Minow（2015 年）引用了证券交易委员会主席 William Donaldson 2003 年在华盛顿经济政策会议上的讲话：

Only after the board meets this fundamental obligation to define the culture and ethics of the corporation - and for that matter of the board itself - can it go on and make its own decisions about the implementation of this culture."
只有在董事会履行了确定公司文化和道德规范的基本义务之后，董事会才能继续就这一文化的实施做出自己的决定"。

In order to examine ethical obligation, corporate social responsibility, enterprise accountability, and corporate values and culture to measure the long-term success of a company, it is essential that we incorporate the ideational variable into a measurement scheme for corporate governance in addition to the often used structural variable. Corporate governance is regarded as the system by which companies are directed and controlled. As indicated by Cadbury (2000), a sound corporate governance system shall address the “control” aspect of corporate governance with a proper governance structure, as well as the “direct” aspect of corporate governance in setting the values orientation for a company. It is constructive and meaningful to introduce corporate value orientation as the ideational variable, along with the structural variable, to provide a more comprehensive understanding and measurement of patterns of corporate governance. The argument for the importance of the structural variable, ideational variable and their interaction is actually based on the common corporate governance and CSR theories, i.e. agency theory and stakeholder theory. This is because agency theory, to a certain degree, is oriented more toward the structure and “control” aspects of corporate governance, while stakeholder theory typically addresses the “direct” aspect and value orientation of the corporation. In this research, the point that differentiates it from previous studies is the use of agency theory and stakeholder theory as two common theories that provide representative but competing explanations regarding the corporate governance and CSR nexus (Jo and Harjoto, 2012). The structural and ideational variables, as two important aspects of the patterns of corporate governance, are intended to provide a comprehensive and complementary explanation of the causal nexus between corporate governance and cross-firm variations in SHE management practices when these two variables interact to generate different patterns of corporate governance.
为了研究道德义务、企业社会责任、企业问责制以及企业价值观和文化，以衡量公司的长期成功，除了常用的结构变量外，我们还必须将思想变量纳入公司治理的衡量计划中。公司治理被视为指导和控制公司的系统。正如 Cadbury（2000）所指出的，一个完善的公司治理体系应通过适当的治理结构来解决公司治理中的 "控制 "问题，以及通过为公司设定价值取向来解决公司治理中的 "直接 "问题。将公司价值取向作为表意变量，与结构变量一起引入，对公司治理模式进行更全面的理解和衡量，是有建设性意义的。关于结构变量、意识形态变量及其相互作用重要性的论证，实际上是基于常见的公司治理和企业社会责任理论，即代理理论和利益相关者理论。这是因为代理理论在一定程度上更倾向于公司治理的结构和 "控制 "方面，而利益相关者理论则通常涉及公司的 "直接 "方面和价值取向。在本研究中，与以往研究不同的一点是将代理理论和利益相关者理论作为两种共同的理论，它们对公司治理和企业社会责任之间的关系提供了具有代表性但又相互竞争的解释（Jo 和 Harjoto，2012 年）。 结构变量和意识形态变量作为公司治理模式的两个重要方面，当这两个变量相互作用产生不同的公司治理模式时，旨在对公司治理与 SHE 管理实践的跨公司差异之间的因果关系提供全面和互补的解释。

Most studies of the causal impact of corporate governance practice tends to focus on the structural variable. The detailed analysis of literature on the links between corporate governance and environmental performance by Miroshnychenko et al. (2019) has revealed that past
大多数关于公司治理实践因果影响的研究往往侧重于结构变量。Miroshnychenko 等人（2019 年）对有关公司治理与环境绩效之间联系的文献进行了详细分析，发现过去的
research has primarily examined the effects of internal corporate governance mechanisms, as the structural variables, on environmental performance, and secondarily examined the effect of external corporate governance mechanisms. Few studies have touched on the ideational variable and almost none have explained the combined impact of the structural and ideational variables of corporate governance. The corporate governance mechanism and power structure are important for sure, but they represent only the structural variable of corporate governance and cannot explain everything, especially for the purpose of exploring the causal links between corporate governance and SHE management practices. For this, we need to address in depth the underlying mechanisms and processes at the institutional level. In addition to the structural variable, there appears to be a need to also shed light on corporate value orientation as an ideational variable of corporate governance, which can support the explanation of companies’ internal motivations to focus on SHE management. For the purpose of developing a more comprehensive and therefore more convincing argument, it is necessary to look not only at the corporate governance mechanism and power structure as a structural variable, but also at corporate value orientation as an ideational variable, and thus to develop the patterns of corporate governance as integrated explanatory variables. The central theoretical argument of this research is built upon the structural and ideational dimensions, the interaction between these two dimensions, and how the patterns of corporate governance are expected to influence SHE management practices in Chinese enterprises.
研究主要考察内部公司治理机制（作为结构变量）对环境绩效的影响，其次考察外部公司治理机制的影响。很少有研究涉及意识形态变量，几乎没有研究解释公司治理的结构变量和意识形态变量的综合影响。公司治理机制和权力结构固然重要，但它们只代表了公司治理的结构变量，并不能解释一切，尤其是对于探索公司治理与 SHE 管理实践之间的因果联系而言。为此，我们需要深入探讨制度层面的内在机制和过程。除结构变量外，似乎还需要揭示作为公司治理思想变量的公司价值取向，这有助于解释公司关注 SHE 管理的内部动机。为了形成一个更全面、因而也更有说服力的论证，不仅有必要将公司治理机制和权力结构作为一个结构变量，而且有必要将公司价值取向作为一个意识形态变量，从而将公司治理模式作为一个综合解释变量来发展。本研究的核心理论论点建立在结构维度和意识形态维度、这两个维度之间的互动关系，以及公司治理模式如何影响中国企业的 SHE 管理实践之上。

The structural variable of corporate governance refers to the corporate governance mechanisms and power structure. The OECD definition gives non-binding standards, principles and good practices for corporate governance, as outlined in the OECD Principles of Corporate Governance (2004). The principles include: ensuring the basis for an effective corporate governance framework; the rights of shareholders and key ownership functions; the equitable treatment of shareholders; the role of stakeholders in corporate governance; disclosure and transparency; the responsibilities of the board. The OECD report describes corporate governance broadly as a set of relationships between a company’s management, its board, its
公司治理的结构变量是指公司治理机制和权力结构。经合组织的定义给出了经合组织《公司治理原则》（2004 年）中概述的不具约束力的公司治理标准、原则和良好做法。这些原则包括：确保有效公司治理框架的基础；股东的权利和主要所有权职能；公平对待股东；利益相关者在公司治理中的作用；信息披露和透明度；董事会的责任。经合发组织的报告将公司治理概括为公司管理层、董事会、股东和股东之间的一系列关系。
shareholders and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined (OECD, 2004). In a transition economy, such as in China, the China Securities Regulatory Commission (CSRC) has developed a Code of Corporate Governance for Listed Companies in China, which has been enforced from January 2002. The code is mandatory for all listed companies and stipulates the rights and responsibilities of shareholders, directors, the management and stakeholders (CSRC, 2001).
股东和其他利益相关者。公司治理还提供了一种结构，通过这种结构可以确定公司的目标，以及实现这些目标和监督业绩的方法（OECD，2004 年）。在中国这样的转型经济体中，中国证券监督管理委员会（CSRC）制定了《中国上市公司公司治理准则》，并于 2002 年 1 月开始实施。该守则对所有上市公司都是强制性的，规定了股东、董事、管理层和利益相关者的权利和责任（中国证监会，2001 年）。

Sets of principles and rules defined by the codes of corporate governance, such as OECD (2004) and CSRC (2001) etc., are mostly related to listed companies. The corporate governance debate has mostly focused on such companies, with the governance of unlisted companies usually being a neglected area of corporate governance studies and recommendations. However, unlisted companies make a major contribution to economic growth and employment in every country in the world. They are of particular importance in countries with emerging and less developed capital markets, where the vast majority of companies are not listed on a stock market or any other regulated market. Thus, the corporate governance of unlisted companies should receive some focused study and attention from scholars and policy makers. Due to the fact that unlisted companies encompass a wide variety of corporate ownership, financing and management structures, this renders the applicability of a standard code intricate. Furthermore, with the challenges of information availability and difficulties in accessing data because unlisted companies are not subject to as many regulations as listed companies, the study of corporate governance for unlisted companies has moved comparatively slowly, even though scholars and policy makers know the importance of exploring and closing such a gap.
经合组织（OECD）（2004 年）和中国证监会（CSRC）（2001 年）等公司治理准则所确定的原则和规则大多与上市公司有关。公司治理的讨论主要集中在这些公司上，非上市公司的治理通常是公司治理研究和建议中被忽视的领域。然而，非上市公司为世界各国的经济增长和就业做出了重大贡献。非上市公司在新兴国家和资本市场欠发达国家尤为重要，因为这些国家的绝大多数公司都没有在股票市场或任何其他规范市场上市。因此，非上市公司的公司治理应该得到学者和政策制定者的重点研究和关注。由于非上市公司包含各种各样的公司所有权、融资和管理结构，这使得标准守则的适用性错综复杂。此外，由于非上市公司不像上市公司那样受到众多法规的约束，因此在信息可用性和数据获取困难方面存在挑战，尽管学者和政策制定者知道探索和弥补这一差距的重要性，但对非上市公司公司治理的研究进展相对缓慢。

The most important and latest work is the Corporate Governance Guidelines and Principles for Unlisted Companies in Europe, developed and issued by the European Confederation of Directors Associations (ecoDa). As proposed by ecoDa (2010), fourteen principles of good governance are presented on the basis of a dynamic phased approach, which takes into account the degree of openness, size, complexity and level of maturity of individual enterprises. Unlisted companies, such as founder- and family-owned businesses, can extract from this
最重要和最新的著作是欧洲董事协会联合会 (ecoDa) 制定和发布的《欧洲非上市公司公司治理准则和原则》。根据 ecoDa 的建议（2010 年），在动态分阶段方法的基础上提出了 14 项良好治理原则，其中考虑到了各个企业的开放程度、规模、复杂性和成熟度。非上市公司，如创始人和家族企业，可从中提取
stepwise approach useful guidelines to enhance corporate governance practices and to promote their sustainability. The phased approach includes Phase I principles, applicable to all unlisted companies, and Phase II principles, applicable to large and/or more complex unlisted companies.
分阶段方法是加强公司治理实践和促进其可持续性的有用准则。分阶段方法包括适用于所有非上市公司的第一阶段原则和适用于大型和/或更复杂的非上市公司的第二阶段原则。

The guidance and the set of voluntary “best practice” principles provided by ecoDa (2010) are drawn from both the content of existing national and international corporate governance codes and the experience of good governance in individual unlisted enterprises. These principles should not be viewed as corporate governance codes, but rather as a set of proposals and a type of governance framework aimed at increasing the professionalism and effectiveness of unlisted companies. An effective governance framework establishes stable and accepted relationships between shareholders, the board, management and other stakeholders. It defines an agreed distribution of power between the main players involved with the firm, who are the shareholders, directors, management and stakeholders, as an essential prerequisite for the effective operation of a company. The design of a credible framework of corporate governance involves the linkage of the key corporate governance actors with a number of widely-accepted key concepts to ensure the foundations of good governance. These key concepts are: delegation of authority, checks and balances, professional decision making, accountability, transparency, conflicts of interest and aligning incentives (ecoDa, 2010).
ecoDa（2010 年）提供的指导和一套自愿性 "最佳做法 "原则，既取材于现有国家和国际公司治理守则的内容，也借鉴了个别非上市企业的良好治理经验。这些原则不应被视为公司治理守则，而应被视为一套建议和一种治理框架，旨在提高非上市公司的专业性和有效性。有效的治理框架能在股东、董事会、管理层和其他利益相关者之间建立稳定和公认的关系。它确定了与公司有关的主要参与者（即股东、董事、管理层和利益相关者）之间商定的权力分配，这是公司有效运作的基本前提。设计一个可靠的公司治理框架，需要将公司治理的主要参与者与一些广为接受的关键概念联系起来，以确保良好治理的基础。这些关键概念是：授权、制衡、专业决策、问责、透明、利益冲突和协调激励（ecoDa，2010 年）。

The selection of dimensions and associated constitutive attributes of the corporate governance structural variable for my comparative case study needs to give consideration to the fact that the companies I consider as samples for case studies could be unlisted companies in China. The three-pillar corporate governance framework of non-listed companies proposed by Mccahery and Vermeulen (2008) has informed us of three areas to be the focus for review when we examine the corporate governance of non-listed companies. These areas are: company law, which is a one-size-fits-all vehicle for non-listed companies and can be treated as an external mechanism of corporate governance; contractual arrangements and mechanisms, which should be considered because the nature of non-listed companies’ corporate governance frameworks is highly contractual; best practice principles, which help unlisted companies to organize and manage their business in the most effective manner. Mccahery and Vermeulen (2008)
我在选择比较案例研究的公司治理结构变量的维度和相关构成属性时，需要考虑到我考虑作为案例研究样本的公司可能是中国的非上市公司。Mccahery 和 Vermeulen（2008 年）提出的非上市公司三支柱公司治理框架告诉我们，在研究非上市公司的公司治理时，有三个方面需要重点关注。这三个方面是：公司法，它是非上市公司的万能工具，可被视为公司治理的外部机制；合同安排和机制，由于非上市公司公司治理框架的性质是高度契约化的，因此应考虑合同安排和机制；最佳实践原则，它有助于非上市公司以最有效的方式组织和管理其业务。Mccahery 和 Vermeulen（2008 年）
framework should be reviewed together with codes, guidelines and principles from the OECD, CSRC and ecoDa. The selection of dimensions and associated constitutive attributes should meet empirical and academic needs, so they can feasibly explain cross-firm variations in SHE management practices and can contribute to the development of the explanatory framework. They also fit well with the research methodology.
应结合经济合作与发展组织（OECD）、中国证监会（CSRC）和生态发展协会（ecoDa）的准则、指导方针和原则，对解释框架进行审查。维度和相关构成属性的选择应符合实证和学术的需要，这样它们就可以解释企业间 SHE 管理实践的差异，并有助于解释框架的发展。同时，它们也应与研究方法相匹配。

The framework to be adopted in my research takes lessons from the OECD and CSRC guidelines for listed companies, the ecoDa guidelines for unlisted companies and Mccahery and Vermeulen (2008) guidelines for non-listed companies, and is then tailored to fit the purpose of measuring the corporate governance practices of the companies selected for the case studies. From all of these studies and reviews, I have selected four dimensions of the corporate governance structural variable for my research, which form four components of the structural variable for measuring the corporate governance mechanism and power structure of selected companies: ownership structure and control; the board of directors; stakeholder influence; transparency and disclosure.
我的研究采用的框架借鉴了经合组织和中国证监会针对上市公司的指导原则、ecoDa 针对非上市公司的指导原则以及 Mccahery 和 Vermeulen（2008 年）针对非上市公司的指导原则，然后进行了调整，以适应衡量案例研究中所选公司的公司治理实践的目的。从所有这些研究和评论中，我选择了公司治理结构变量的四个维度进行研究，这四个维度构成了结构变量的四个组成部分，用于衡量选定公司的公司治理机制和权力结构：所有权结构和控制；董事会；利益相关者的影响；透明度和信息披露。

Ownership structure and control account for the major part of the corporate governance debate, because corporate governance mainly deals with the distribution of ownership in a company and the problems, if there are any, arising from the separation of the ownership and control of the corporation. Ownership structure is defined by the distribution of equity with regard to votes and capital, but also by the identity of the equity owners (Jensen and Meckling, 1976), which tells who owns the company and who is the final decision maker. This then determines the control of the company. The agency problem arises from the separation of ownership and control, which then creates an information asymmetry and agency costs (Fama and Jensen, 1983). Managerial behaviour does not necessarily serve the best interests of shareholders (Shleifer and Vishny, 1997) and management decisions can reflect managers’ personal interests rather than shareholders’ interests. Related to principle-agent issues, once directors and managers are appointed by the owners to fulfil the governance and management duties of the company, then monitoring and control of these appointed directors and managers to ensure the best interests of the owners/shareholders is a governance topic. There is a unique situation with
所有权结构和控制权是公司治理辩论的主要内容，因为公司治理主要涉及公司所有权的分配以及公司所有权和控制权分离所产生的问题（如果有的话）。所有权结构是由股权在投票权和资本方面的分配以及股权所有者的身份（Jensen 和 Meckling，1976 年）决定的，这说明谁拥有公司，谁是最终的决策者。这就决定了公司的控制权。代理问题源于所有权和控制权的分离，这就造成了信息不对称和代理成本（Fama 和 Jensen，1983 年）。管理者的行为并不一定符合股东的最佳利益（Shleifer 和 Vishny，1997 年），管理决策反映的可能是管理者的个人利益，而不是股东的利益。与原则-代理问题相关的是，一旦董事和经理由所有者任命来履行公司的治理和管理职责，那么对这些任命的董事和经理进行监督和控制以确保所有者/股东的最佳利益就是一个治理问题。以下情况比较特殊
owner-managers in many family businesses, also named as managerial ownership, in which there seems to be no explicit principle-agent problem. However, there is a challenge with monitoring, balance and checks in dealing with the combined role of owner and manager or, in other words, with potential “insider control”, which needs to be addressed. The ownership structure and control affect strategy setting and decision making in the company’s business and operations, because the ownership structure determines how the board of directors is set up.
在许多家族企业中，所有者-管理者（也称为管理所有权）似乎不存在明显的原则-代理问题。然而，在处理所有者和管理者的双重角色时，或者换句话说，在处理潜在的 "内部人控制 "时，存在着监督、平衡和制衡方面的挑战，需要加以解决。所有权结构和控制权会影响公司业务和运营的战略制定和决策，因为所有权结构决定了董事会的组建方式。

Different ownership structures determine the incentives for, and ways of monitoring managers. This calls for a well-designed governance mechanism and power structure to realize a balance between value maximization and management of conflicts of interest between shareholders and managers, and between majority and minority shareholders. If the owners and shareholders of a company have a compatible approach to pursuing financial and social performance by taking into consideration stakeholders’ interests, then the agency theory approach (Jensen and Meckling, 1976) ensures principle-agent control can deliver the firm’s output with good financial and social performance. However, if the owners and shareholders of a company are profit-oriented, then the principle-agent control philosophy of agency theory (Jensen and Meckling, 1976) will be ignored, leading to profit chasing and value maximization for shareholders, while the SHE management practices, as part of corporate social activities, cannot be guaranteed. There are also important aspects of contractual arrangements to be considered and reflected in the ownership structure and control dimension.
不同的所有权结构决定了对管理者的激励和监督方式。这就需要精心设计治理机制和权力结构，以实现价值最大化与股东和经理人之间、大股东和小股东之间利益冲突管理之间的平衡。如果公司所有者和股东在追求财务绩效和社会绩效时能够兼顾利益相关者的利益，那么代理理论方法（詹森和梅克林，1976 年）就能确保原则代理控制能够使公司产出良好的财务绩效和社会绩效。但是，如果公司所有者和股东以利润为导向，那么代理理论（詹森和梅克林，1976 年）的原则-代理控制理念就会被忽视，导致股东追逐利润和价值最大化，而作为企业社会活动一部分的 SHE 管理实践却无法得到保证。在所有权结构和控制权方面，还需要考虑和反映合同安排的一些重要方面。

In the dimension of “ownership structure and control”, I examine the degree to which corporate ownership is concentrated in the hands of a few people, and analyse the causal effects of concentrated and dispersed ownership structures on decision making processes, as well as how this affects the implementation of SHE management practices. I also examine the degree to which actual control is exercised by owners on issues regarding employees’ interests and SHE matters. These areas represent the constitutive attributes of the dimension of “ownership structure and control”, which provide a measurement of the strength of “ownership structure and control” and an explanation of how the ownership structure and control affect the ways SHE management practices are implemented in terms of the “Leadership, Behaviour, Technique”
在 "所有权结构和控制权 "方面，我考察了企业所有权集中在少数人手中的程度，分析了集中和分散的所有权结构对决策过程的因果影响，以及这如何影响 SHE 管理实践的实施。我还研究了所有者对员工利益和 SHE 事务的实际控制程度。这些方面代表了 "所有权结构与控制 "维度的构成属性，可以衡量 "所有权结构与控制 "的强度，并从 "领导力、行为、技术 "方面解释所有权结构与控制如何影响 SHE 管理实践的实施方式。
dimensions.  尺寸。

The board of directors is crucial in the overall corporate governance system, because the board of directors has been widely considered as a major player in corporate governance (Fama and Jensen, 1983, Jamali et al., 2008, Ees et al., 2009). Board composition is in general the primary internal governance mechanism (Walsh and Seward, 1994). The board of directors, as the governing body of a company, functions as the link between the owners and the management, and plays the key role in terms of setting principles and rules of governance, providing strategic guidance and decision making. From a governance theoretical perspective, the board of directors plays an important role in corporate governance and is responsible for monitoring and advising managers on behalf of shareholders (Guo et al., 2013). Examination of the functionality of the board of directors looks at a number of areas, the details of which are as follows: the board structure, including whether this is a one-tier board structure with independent directors, a two-tier board structure with a supervisory board, a combination of these, or, as in large organizations, there are sub-committees set up under the board, including an audit committee, compensation committee, nomination committee etc.; the board composition, which is about who sits on the board as decision makers and the appropriate governance structure to guarantee the effectiveness of board operations, which affects overall board performance; the roles and responsibilities of the board leadership structure, which ensure clear accountability for decisions by the board, absence of situations of duality (e.g. duality of chairman and CEO/general manager etc.), whether or not these have been defined to cover both financial and non-financial (e.g. socio-environmental etc.) aspects to ensure delivery of results that meet the expectations of both shareholders and stakeholders, and whether or not the responsibilities of board members, both legally required and given by the company, are being fulfilled.
董事会在整个公司治理体系中至关重要，因为董事会被广泛认为是公司治理中的主要角色（Fama 和 Jensen，1983 年；Jamali 等人，2008 年；Ees 等人，2009 年）。一般来说，董事会的组成是主要的内部治理机制（Walsh 和 Seward，1994 年）。董事会作为公司的管理机构，是公司所有者和管理层之间的纽带，在制定治理原则和规则、提供战略指导和决策方面发挥着关键作用。从治理理论的角度来看，董事会在公司治理中扮演着重要角色，负责代表股东对管理者进行监督和提供建议（Guo 等人，2013 年）。 对董事会职能的考察涉及多个方面，具体内容如下：董事会结构，包括是否是由独立董事组成的单层董事会结构、是否是由监事会组成的双层董事会结构、是否是上述结构的组合，或者像大型组织那样在董事会下设立审计委员会、薪酬委员会、提名委员会等下属委员会。董事会的组成，是指谁作为决策者进入董事会，以及是否有合适的治理结构来保证董事会运作的有效性，这影响到董事会的整体绩效；董事会领导结构的角色和职责，确保董事会的决策有明确的问责制，不存在二元化的情况（如：董事长和首席执行官/首席执行官的二元化董事会领导结构的角色和职责，确保董事会决策的明确问责，不存在双重身份的情况（如董事长和首席执行官/总经理双重身份等），这些双重身份的定义是否涵盖财务和非财务（如社会环境等）方面，以确保取得符合股东和利益相关者期望的结果，以及董事会成员是否履行了法律要求和公司赋予的职责。

In the dimension of “the board of directors”, certain constitutive attributes are selected and operationalized to support the investigation of causal links between corporate governance and SHE management practices. These attributes are: the degree to which members of the board of directors with pro-employee interests are fully represented in the board’s decision making
在 "董事会 "这一维度上，选择了某些构成属性并将其操作化，以支持对公司治理与 SHE 管理实践之间因果关系的研究。这些属性包括：在董事会决策中，支持员工利益的董事会成员的充分代表程度
processes; the degree to which the supervisory board exercises supervision and control over board decision making processes. These two aspects are examined to determine if there are board members who represent employee interests and act as ambassadors on SHE matters, and how much those members participate in board decisions. In addition, the extent to which the supervisory board functions in the board decision making processes in providing supervision, monitoring and control of the operation of the board. There are other board considerations, such as gender diversity and board diversity, the size of board etc., which could also possibly affect SHE management. The presence of female directors in top level positions has been linked to various outcomes resulting in mixed evidence (Rao and Tilt, 2013), while most research that examines the direct association between board diversity and CSR results in contradictory findings (Rao and Tilt, 2013). Board size should affect the information flow in the board and then the decision making process (Lau et al., 2016). However, these attributes are not my focus in the case studies of the process underlying the influence of boards of directors on SHE management practices. Thus, in terms of case selection, I consider control of variations in these attributes by selecting cases with the same or similar board size and diversity.
监事会对董事会决策过程的监督和控制程度。通过对这两个方面的考察，可以确定是否有董事会成员代表员工利益并在 SHE 事务上充当大使，以及这些成员参与董事会决策的程度。此外，监事会在董事会决策过程中对董事会运作进行监督、监测和控制的程度。董事会的其他考虑因素，如性别多样性和董事会多样性、董事会规模等，也可能影响 SHE 管理。高层职位中女性董事的存在与各种结果有关，但证据不一（Rao 和 Tilt，2013 年），而大多数考察董事会多样性与企业社会责任之间直接联系的研究结果相互矛盾（Rao 和 Tilt，2013 年）。董事会规模应影响董事会的信息流，进而影响决策过程（Lau 等人，2016 年）。然而，在关于董事会对 SHE 管理实践的影响过程的案例研究中，这些属性并不是我关注的重点。因此，在案例选择方面，我考虑通过选择董事会规模和多样性相同或相似的案例来控制这些属性的变化。

The board structure, board composition, responsibilities and competencies of board members, together with their education, expertise, experience, background and personal preferences greatly affect strategic interaction and decision making in a company’s business and operations. These greatly affect SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. Especially when there is a conflict of interests, the board’s decisions on the allocation of resources as well as on the setting of priorities for SHE management immediately affect the implementation of SHE management practices. These practices include the implementation of technical solutions and system tools for SHE management, the maintenance and sustaining of SHE awareness and behaviour among employees at all levels, leadership support for SHE management etc. When these dimensions fall short, especially when this indicates an emerging lack of leadership, then the power structure of corporate governance comes into play through enhancing the leadership of the board of directors to ensure SHE management is on the business and strategy setting agendas.
董事会结构、董事会组成、董事会成员的职责和能力，以及他们的教育、专业知识、经验、背景和个人偏好，在很大程度上影响着公司业务和运营中的战略互动和决策制定。这些在很大程度上影响着 SHE 在 "领导、行为、技术 "方面的管理实践。特别是在存在利益冲突的情况下，董事会关于资源分配和确定 SHE 管理优先事项的决策会立即影响 SHE 管理实践的实施。这些做法包括实施 SHE 管理的技术解决方案和系统工具、保持和维持各级员工的 SHE 意识和行为、领导层对 SHE 管理的支持等。当这些方面出现不足时，特别是当这表明领导力出现缺失时，公司治理的权力结构就会发挥作用，通过加强董事会的领导力，确保 SHE 管理列入业务和战略制定议程。

Stakeholder influence is grounded on stakeholder theory (Freeman, 1984), which is used to identify and model the groups of stakeholders in a corporation, and to describe and recommend methods by which management can give regard to the interests of those groups of stakeholders. The basic proposition of stakeholder theory is that the firm’s success is dependent upon the successful management of all the relationships a firm has with its stakeholders - a term originally introduced by Stanford Research Institute to refer to those groups without whose support the organization would cease to exist (Freeman, 1984). It attempts to address the “principle of who or what really counts” (Freeman, 1984), and emphasizes the role of stakeholders in corporate governance and “attention to stakeholder concern” as one of the internal dimensions of corporate governance. When viewed as such, the conventional view that the success of the firm is dependent solely upon maximizing the shareholders’ wealth is not sufficient because the firm is perceived to be a nexus of an explicit and implicit contract between the firm and its various stakeholders (Jensen and Meckling, 1976). Corporate governance calls on companies to assume their fiduciary, legal and moral responsibilities towards stakeholders (Jamali et al., 2008), which include employees, communities, authorities etc. In this research, stakeholder influence provides a stakeholder perspective to focus on employee safety, health and environmental management practices, which are more about stakeholders’ interests rather than merely shareholders’ wealth.
利益相关者的影响以利益相关者理论（Freeman，1984 年）为基础，该理论用于识别公司中的利益相关者群体并为其建立模型，以及描述和建议管理部门可以考虑这些利益相关者群体利益的方法。利益相关者理论的基本主张是，公司的成功取决于对公司与其利益相关者之间所有关系的成功管理。"利益相关者 "一词最初由斯坦福研究所提出，指那些没有他们的支持，组织将不复存在的群体（弗里曼，1984 年）。它试图解决 "谁或什么真正重要的原则"（Freeman，1984 年），并强调利益相关者在公司治理中的作用以及 "关注利益相关者的关切"，将其作为公司治理的内部维度之一。从这个角度看，传统观点认为公司的成功仅仅取决于股东财富的最大化是不够的，因为公司被认为是公司与各利益相关者之间显性和隐性契约的纽带（Jensen and Meckling，1976 年）。公司治理要求公司承担对利益相关者的信托、法律和道德责任（Jamali et al.在本研究中，利益相关者的影响提供了一个利益相关者的视角，关注员工安全、健康和环境管理实践，这更多地涉及利益相关者的利益，而不仅仅是股东的财富。

In the whole governance process, the importance of stakeholder influence cannot be underestimated. Further, it is crucial to put up an effective governance mechanism and power structure with respect to how the stakeholder influence can be ensured. Is there a platform and process to ensure that employees’ voices can be heard and that their interests can be protected in terms of health and safety in the workplace and environmental protection? Do appointed employee representatives formally sit in the decision making bodies and have rights to vote? Are the stakeholders’ interests receiving enough attention from the top management? These factors will directly affect SHE management practices in a company with respect to the “Leadership, Behaviour, Technique” dimensions.
在整个治理过程中，利益相关者影响力的重要性不可低估。此外，如何确保利益相关者的影响力，关键是要建立有效的治理机制和权力结构。在工作场所的健康和安全以及环境保护方面，是否有一个平台和程序来确保员工的声音能够被听到，他们的利益能够得到保护？指定的员工代表是否正式加入决策机构并拥有投票权？利益相关者的利益是否得到高层管理者的足够重视？这些因素将直接影响公司在 "领导、行为、技术 "方面的 SHE 管理实践。

Specific to the “stakeholder influence” dimension, the following constitutive attributes are
具体到 "利益相关者的影响 "维度，其构成属性如下
examined: the degree to which employees are well enough organized in order to project their interests within the corporate decision making processes; the degree to which the trade union plays its role in the corporate decision making processes to protect employee interests. In the empirical studies, these two aspects are used to measure the level of involvement by employees in decision making on topics concerning employee interests and SHE matters, specifically to examine how the employee representative system is working in the company, and further to explore how the trade union serves the employees regarding their interests, which include health and safety in the working environment etc. The explicit and implicit contracts with various stakeholders are reflected in the strategic interaction and decision making processes. The stakeholders’ presence in decision making processes, the bargaining power of the trade union and the power to influence of employee representatives determine the causal impact of stakeholder influence on SHE management practices.
在实证研究中，将从这两个方面来衡量员工在涉及员工利益和健康、安全与环境事项 的决策过程中的参与程度。在实证研究中，这两个方面被用来衡量员工在有关员工利益和 SHE 事务的决策中的参与程度，特别是考察员工代表制度在公司中的运作情况，并进一步探讨工会如何在员工利益方面为员工服务，包括工作环境中的健康和安全等。与各利益相关者的显性和隐性契约体现在战略互动和决策过程中。利益相关者在决策过程中的存在、工会的谈判能力和员工代表的影响能力决定了利益相关者的影响对 SHE 管理实践的因果关系。

Transparency and disclosure of information means the release of companies’ financial and nonfinancial information completely, accurately, openly and in a timely manner to shareholders and stakeholders for the purpose of enhancing their participation and protecting their interests. Corporate governance is a process that improves the quality and transparency of corporate information disclosed by managers. As indicated by Hossein (2016), the important aspect of corporate governance is transparency of information, with transparent information being considered as one of the tools in managers’ duties to be responsive. Improving the quality of information disclosure can eliminate information asymmetry, reduce the cost of capital and ease investors’ concerns over possible risks of default (Verrecchia, 2001). Moreover, transparency and disclosure of information between managers and employees are essential to earn employee trust, engagement and commitment. These factors ensure accurate and timely reporting of activities, thus providing the necessary underpinning to facilitate the application of sound governance mechanisms (Cadbury, 2000). This is extremely important when it comes to SHE management practices, which are about open communication with stakeholders and interested parties.
信息透明和披露是指公司完整、准确、公开、及时地向股东和利益相关者发布公司财务和非财务信息，以提高他们的参与度，保护他们的利益。公司治理是一个提高管理者所披露公司信息的质量和透明度的过程。正如 Hossein（2016）所指出的，公司治理的重要方面是信息透明，透明的信息被视为管理者履行职责的工具之一。提高信息披露质量可以消除信息不对称，降低资本成本，减轻投资者对可能出现的违约风险的担忧（Verrecchia，2001）。此外，管理者与员工之间的信息透明和披露对于赢得员工的信任、参与和承诺至关重要。这些因素可确保准确、及时地报告各项活动，从而为促进健全治理机制的应用提供必要的基础（Cadbury，2000 年）。这一点在 SHE 管理实践中极为重要，因为它涉及到与利益相关者和有关各方的公开沟通。

In the dimension of “transparency and disclosure”, the following constitutive attributes are
在 "透明度和公开性 "方面，有以下构成属性
examined: the degree to which information on SHE management practices is communicated between managers and employees within the company; the degree to which information on SHE management practices is disclosed to governmental regulators, customers and communities. These two aspects measure the level of transparency, both internal and external. Transparency and disclosure of information are important to ensure open discussion on SHE topics with good quality of data input, to promote SHE communication and awareness, to enhance trust between managers and workers, and among employees, stakeholders and interested parties at all levels. Timely and comprehensive information disclosure can help ease stakeholders’ concerns over a possible risk of default, especially regarding the safety, health and environmental impacts, which are sensitive. Ultimately, transparency and disclosure enhance a positive SHE culture and therefore has a very positive impact on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions.
审查：公司内部管理人员和员工之间交流 SHE 管理实践信息的程度；向政府监管机构、客户和社区披露 SHE 管理实践信息的程度。这两个方面衡量了公司内部和外部的透明度水平。信息的透明度和披露对于确保就 SHE 议题进行公开讨论并提供高质量的数据输入、促进 SHE 交流和提高 SHE 意识、增强管理者和工人之间以及员工、利益相关者和各级相关方之间的信任都非常重要。及时、全面的信息披露有助于缓解利益相关方对可能出现的违约风险的担忧，尤其是在安全、健康和环境影响这些敏感问题上。归根结底，透明度和信息披露能增强积极的 SHE 文化，因此在 "领导力、行为、技术 "方面对 SHE 管理实践有非常积极的影响。

In the course of selection of the analytical dimensions of the structural variable of corporate governance, I have excluded some dimensions of the corporate governance mechanism for various reasons. In the study of selected companies, if they are unlisted companies in the Chinese market, I may not be able to obtain accurate data on management remuneration and executive compensation, as these are very sensitive data, subject to privacy, confidentiality and data protection. Further, in the study conducted by Berrone and Gomez-Mejia (2009) on the relationship between environmental performance and executive compensation from an integrated agency-institutional perspective, statistical analysis of longitudinal data for a total of 469 U.S. firms gives the result that firms with an explicit environmental pay policy do not reward environmental strategies more than those without such as structures, suggesting that these mechanisms for executive compensation and environmental strategy play a merely symbolic role. For these reasons, I have decided to remove executive compensation from the dimensions of the corporate governance internal mechanism in my research. I still look at the incentive plan as part of the performance management scheme in SHE management practices, but I do not examine the specific links to the top executives’ compensation as part of the corporate governance explanatory variables.
在选择公司治理结构变量分析维度的过程中，由于种种原因，笔者排除了公司治理机制的一些维度。在所选公司的研究中，如果这些公司是中国市场的非上市公司，我可能无法获得管理层薪酬和高管薪酬的准确数据，因为这些数据非常敏感，受到隐私、保密和数据保护的限制。此外，Berrone 和 Gomez-Mejia（2009）从综合机构-制度的角度研究了环境绩效与高管薪酬之间的关系，对 469 家美国公司的纵向数据进行统计分析后得出的结果是，有明确环境薪酬政策的公司并没有比没有这种结构的公司更多地对环境战略进行奖励，这表明这些高管薪酬和环境战略机制仅仅起到了象征性的作用。出于这些原因，我决定在研究中将高管薪酬从公司治理内部机制的维度中剔除。我仍然将激励计划作为 SHE 管理实践中绩效管理计划的一部分来研究，但不将其与高管薪酬的具体联系作为公司治理解释变量的一部分来研究。

Considering that the study of external corporate governance mechanisms in terms of environmental performance has only recently been subject to growing attention, a comprehensive understanding of this topic is still to be obtained (Miroshnychenko et al., 2019). I have therefore decided not to include the external mechanism dimensions of corporate governance as alternative explanatory factors and to manage them as controlled variables; these dimensions include the market for corporate control, product market competition, legal infrastructure, law enforcement etc., because these are not able to explain cross-firm variations in SHE management practices, as illustrated in Section 2.3. The market for corporate control comes under the role of equity markets in facilitating corporate takeovers (Manne, 1965), in which managers compete for the rights of control over company resources. This is often referred to as the “takeover” or “divestiture” market, and is not applicable to unlisted companies, which are not exposed to the equity market. Further, in China, the “takeover” market is not well developed, due to the feature of state ownership. Prior to the reform of non-tradable shares, it was almost impossible for a company to gain control of another listed company through purchasing tradable shares. The same situation exists in companies in which the majority of shares are owned by family, corporate or other shareholders, whether for listed or unlisted companies. Mergers and acquisitions among companies in the private sector occur in most cases due to company owners’ self-interest in maximizing market share in the business sector, or due to their motivation to switch their investment to another business sector. This occurs in most cases when both parties see opportunities for themselves, rather than due to “takeover” pressure in the equity market. Thus, the market for corporate control is ruled out. The other two external mechanisms, i.e. product market competition, and legal infrastructure and law enforcement, have been ruled out in the discussion on external factors in Section 2.3.
考虑到有关环境绩效的外部公司治理机制的研究最近才受到越来越多的关注，对这一主题的全面理解仍有待实现（Miroshnychenko et al.，2019）。因此，我决定不将公司治理的外部机制维度作为替代解释因素，而是将其作为控制变量进行管理；这些维度包括公司控制市场、产品市场竞争、法律基础设施、执法等，因为正如第 2.3 节所述，这些维度无法解释 SHE 管理实践的跨公司差异。公司控制权市场是指股票市场在促进公司收购方面所起的作用（Manne，1965 年），在这一过程中，经理们为争夺对公司资源的控制权而展开竞争。这通常被称为 "收购 "或 "剥离 "市场，不适用于非上市公司，因为非上市公司不接触股权市场。此外，在中国，由于国有产权的特点，"收购 "市场并不发达。在非流通股改革之前，一家公司几乎不可能通过购买流通股来获得另一家上市公司的控制权。无论是上市公司还是非上市公司，其大部分股份由家族、公司或其他股东拥有的公司也存在同样的情况。在大多数情况下，私营公司之间的合并和收购是由于公司所有者出于自身利益最大限度地扩大其在商业领域的市场份额，或出于将其投资转向另一个商业领域的动机。 在大多数情况下，这种情况的出现是由于双方都看到了自己的机会，而不是由于股票市场的 "收购 "压力。因此，公司控制权市场被排除在外。另外两个外部机制，即产品市场竞争和法律基础设施与执法，已在第 2.3 节关于外部因素的讨论中排除。

I conclude with the validity of my selection of governance mechanism and power structure dimensions, i.e. ownership structure and control, the board of directors, stakeholder influence, transparency and disclosure, and associated constitutive attributes. As illustrated above, the four dimensions of governance mechanism and power structure, as four components of the structural variable of corporate governance, have a hierarchical and complementary nature in supporting the explanation of causal effects between the structural variable of corporate governance and
最后，我对治理机制和权力结构维度，即所有权结构和控制权、董事会、利益相关者影响、透明度和信息披露以及相关构成属性的有效性进行了总结。如上所述，治理机制和权力结构的四个维度作为公司治理结构变量的四个组成部分，具有层次性和互补性，支持解释公司治理结构变量与公司治理的因果效应。

SHE management practices. Ownership structure and control take up the major part of the discussion in the corporate governance debate, as this is about who owns and controls the company. However, ownership structure and control do not provide a full explanation of the governance mechanism and power structure. The board of directors, as a crucial internal mechanism of the overall corporate governance system and the governing body in a company, embodies the links between the owners and the management, and provides strategic direction for daily operations. The board of directors supplements the elaboration of the corporate governance mechanism and power structure. For the aim of providing an explanation of the causal effect between patterns of corporate governance and SHE management practices, stakeholder influence becomes important in emphasizing the role of stakeholders in the corporate governance mechanism and power structure. In addition, transparency and disclosure provide a kind of open communication platform and mechanism to address SHE matters in an organization.
SHE 管理实践。所有权结构和控制权占公司治理讨论的主要部分，因为这涉及谁拥有和控制公司。然而，所有权结构和控制权并不能全面解释公司的治理机制和权力结构。董事会作为整个公司治理体系的重要内部机制和公司的管理机构，体现了所有者与管理层之间的联系，并为日常运营提供战略指导。董事会是对公司治理机制和权力结构阐述的补充。为了解释公司治理模式与 SHE 管理实践之间的因果关系，强调利益相关者在公司治理机制和权力结构中的作用，利益相关者的影响就变得非常重要。此外，透明度和信息披露为解决组织中的 SHE 问题提供了一种开放的沟通平台和机制。

The hierarchical and complementary nature of the four selected components of the structural variable of corporate governance facilitates the explanation of how the governance mechanism and power structure affect strategic goal setting, decision making and resource allocation in SHE management practices. The structural variable of corporate governance primarily builds the causal effect relationship with the “Leadership” dimension of SHE management practices; it also has a secondary effect on the “Behaviour” and “Technique” dimensions of SHE management practices. The governance mechanism and power structure dimensions and their associated constitutive attributes are operationalized within a set of structured-focused questionnaires to form the structural variable as part of the patterns of corporate governance, as shown in Appendix II. In the empirical study, each company, is classified as having either “Strong Governance Mechanism and Power Structure” or “Weak Governance Mechanism and Power Structure”, depending on the degree of maturity of the corporate governance structure in favour of SHE management and the functionality of these mechanisms in the company being evaluated.
公司治理结构变量所选四个组成部分的层次性和互补性有助于解释治理机制和权力结构如何影响 SHE 管理实践中的战略目标设定、决策和资源分配。公司治理结构变量主要与 SHE 管理实践中的 "领导力 "维度建立因果效应关系，同时也对 SHE 管理实践中的 "行为 "和 "技术 "维度产生辅助效应。如附录 II 所示，治理机制和权力结构维度及其相关构成属性在一套结构化的重点问卷中被操作化，形成结构变量，作为公司治理模式的一部分。在实证研究中，每家公司被划分为 "治理机制和权力结构强 "或 "治理机制和权力结 构弱 "两种类型，具体取决于公司治理结构在 SHE 管理方面的成熟程度以及这些机制在被 评估公司中的功能。

All of these governance mechanism and power structure dimensions, i.e. ownership structure
所有这些治理机制和权力结构维度，即所有权结构
and control, the board of directors, stakeholder influence, and transparency and disclosure, provide only the structural variable, which explains how the organizational configuration, governance mechanism and power structure are set up within the company to support the leadership on strategic goal setting, decision making and resource allocation. This solves the challenges with consideration of “doing the thing right”. However, the structural variable of corporate governance does not explain the internal motivation and value orientation of a company in terms of the attention it pays to SHE management. The structural variable explains more about the “Leadership” dimension of SHE management practices from the structure perspective, but is less informative on the “Behaviour” and “Technique” dimensions of SHE management practices from the process perspective. As a simple example, if the directors and managers do not see the importance of SHE management and they only focus on maximization of financial value, the governance mechanism and power structure will deliver the pursuit of financial value maximization, while SHE management and social performance will be ignored, due to a lack of value orientation towards SHE matters. Ortiz-de-Mandojana et al. (2016) have suggested that the effectiveness of corporate governance structures in terms of environmental sustainability is stronger in societies that are highly concerned about environmental issues; conversely, corporate governance structures embedded in societies that do not value environmental issues limit firms’ behaviours in complying with legal environmental requirements.
而结构变量只提供了组织配置、治理机制和权力结构在公司内部的设置情况，以支持领导层制定战略目标、做出决策和分配资源。这就解决了考虑 "把事情做对 "的难题。然而，公司治理这一结构变量并不能解释公司在关注 SHE 管理方面的内部动机和价值取向。从结构角度看，结构变量对 SHE 管理实践的 "领导力 "维度解释较多，但从过程角度看，对 SHE 管理实践的 "行为 "和 "技术 "维度解释较少。举个简单的例子，如果董事和经理不重视 SHE 管理，只关注财务价值最大化，那么由于缺乏对 SHE 问题的价值导向，治理机制和权力结构就会导致追求财务价值最大化，而忽略 SHE 管理和社会绩效。Ortiz-de-Mandojana 等人（2016）认为，在高度关注环境问题的社会中，公司治理结构在环境可持续发展方面的有效性更强；反之，在不重视环境问题的社会中，公司治理结构会限制企业遵守法律环境要求的行为。

A corporate governance mechanism and power structure works effectively with the underpinning of a corporate value orientation. Corporate value orientation spells out what is important to a company and provides the foundation for a company to formulate its vision, mission, values, strategy setting, decision making etc., which affects SHE management practices with respect to the “Leadership, Behaviour, Technique” dimensions in conjunction with the corporate governance mechanism and power structure. In order to explore the causal links between patterns of corporate governance and SHE management practices, in which we need to address in depth the underlying mechanisms and processes at the institutional level, in addition to the structural variable, I also need to shed light on corporate value orientation as the ideational variable of corporate governance, which focuses on setting the right direction and
公司治理机制和权力结构的有效运作离不开公司价值取向的支撑。公司价值取向阐明了什么对公司是重要的，并为公司制定愿景、使命、价值观、战略制定、决策等提供了基础，这与公司治理机制和权力结构一起影响着 "领导、行为、技术 "三个维度的 SHE 管理实践。为了探究公司治理模式与 SHE 管理实践之间的因果联系，其中我们需要深入探讨制度层 面的内在机制和过程，除了结构变量之外，笔者还需要阐明作为公司治理思想变量的公司价 值取向，它侧重于确定正确的方向和目标，并在此基础上对 SHE 管理实践产生影响。
doing the right things for an organization.
为组织做正确的事。

When we think of our values, we usually think about what is important to us in our lives. Values are conceptualized as guiding principles that are important in a person’s life (Rokeach, 1973, Schwartz, 1992, Rohan, 2000) and are treated as criteria for guiding action, and for developing and maintaining attitudes towards relevant objects and situations (Rokeach, 1968). Rokeach (1973) locates values in the realm of conceptions, defining them as constructs that transcend specific situations that are personally and socially preferable, and elaborating these notions to provide clearer guidelines for the operationalization of such constructs. He defines values as an enduring belief that a specific mode of conduct or end-state of existence is personally or socially preferable to an opposite or converse mode of conduct or end-state of existence (Rokeach, 1973). The clear guidelines for this operationalization is Rokeach (1973) value survey, which has received widespread use in recent decades for measuring personal and social values with 36 items to provide a comprehensive and representative coverage of the value domain. The 36 items representing 36 concepts are divided into two categories of values: terminal values and instrumental values. Terminal values cover 18 desirable end states of existence, the goals that a person would like to achieve during his or her lifetime. Instrumental values cover 18 preferable modes of behaviour or means of achieving one’s terminal values. Rokeach was the first to study values systematically, with initial scientific research of the “values” concept from a psychologocal perspective focusing on the personal values of individuals (Malbasic et al., 2015).
当我们想到自己的价值观时，我们通常会想到在我们的生活中什么对我们是重要的。在概念上，价值观是一个人生活中重要的指导原则（Rokeach，1973 年；Schwartz，1992 年；Rohan，2000 年），是指导行动的标准，也是发展和保持对相关对象和情境的态度的标准（Rokeach，1968 年）。罗克奇（1973 年）将价值观定位在概念领域，将其定义为超越具体情境的、个人和社会偏好的建构，并详细阐述了这些概念，为此类建构的可操作性提供了更明确的指导。他将价值观定义为一种持久的信念，即某种特定的行为模式或生存终极状态与相反或相反的行为模式或生存终极状态相比，对个人或社会而言是更可取的（Rokeach，1973 年）。罗克奇（Rokeach，1973 年）的价值观调查是这一操作化的明确指南，近几十年来，该调查在衡量个人和社会价值观方面得到了广泛应用，它包含 36 个项目，全面而有代表性地涵盖了价值观领域。代表 36 个概念的 36 个项目分为两类价值观：终极价值观和工具价值观。终极价值观涵盖 18 种理想的生存终极状态，即一个人一生中希望实现的目标。工具价值包括 18 种可取的行为模式或实现个人终极价值的手段。罗基奇是第一个系统研究价值观的人，他从心理学的角度对 "价值观 "概念进行了初步的科学研究，重点关注个人的价值观（Malbasic et al.）

For the interests of this research, understanding corporate values and corporate value orientation, which are different from personal or individual values, is more like understanding organizational values. Organizations on their own do not have values; however, organizations are composed of human beings whose personal values shape the values of those organizations. As Hultman and Ken (2003) state, organizations can be said to have values. It is therefore necessary to distinguish personal from organizational values: personal values of the members in an organization guide their personal decisions and actions, while organizational values
就本研究而言，理解不同于个人或个体价值观的企业价值观和企业价值取向，更像是理解组织价值观。组织本身并没有价值观；但是，组织是由人组成的，而人的个人价值观决定了组织的价值观。正如 Hultman 和 Ken（2003 年）所说，组织可以说是有价值观的。因此，有必要将个人价值观与组织价值观区分开来：组织成员的个人价值观指导他们的个人决策和行动，而组织价值观则指导他们的组织决策和行动。
provide norms that specify how an organization’s members should behave and how the organization’s resources should be allocated (Edwards and Cable, 2009). As such, organizational values may simply be understood as the accepted and shared values within an organization (Argandoña, 2003). Actually, as a derivate of Rokeach’s definition of values, Enz (1988) defines organizational values as the beliefs held by an individual or group regarding means and ends that an organization ought to identify in the running of the organization, in choosing what business actions or objectives are preferable to alternative actions, or in establishing organizational objectives. In a much simpler approach, Collins (2004) determines organizational values as an organization’s essential and enduring tenets - a small set of general guiding principles. Organizational values explain what an organization stands for and what it believes, and as such, they guide organizational behaviour and decisions. Finally, organizational values may be referred to as beliefs and ideas concerning the types of goals to be achieved by the organization’s members, and ideas concerning the appropriate types of behaviour standards that they should adhere to for those goals to be achieved (Sikavica et al., 2008). The types of goals the organization pursues and the types of behaviour standards the organization adheres to indicate the organization’s corporate value orientation, and this varies among organizations and companies.
组织价值观提供规范，规定组织成员应如何行为，组织资源应如何分配（Edwards 和 Cable，2009 年）。因此，组织价值观可以简单地理解为组织内部公认和共享的价值观（Argandoña，2003 年）。实际上，作为 Rokeach 价值观定义的衍生，Enz（1988 年）将组织价值观定义为个人或团体在组织运行、选择何种商业行动或目标优于其他行动或确立组织目标时，对组织应确定的手段和目的所持有的信念。柯林斯（Collins，2004 年）用一种更简单的方法将组织价值观定义为一个组织的基本和持久信条--一小套总体指导原则。组织价值观解释了一个组织的立场和信念，并以此指导组织的行为和决策。最后，组织价值观可被视为关于组织成员应实现的目标类型的信念和想法，以及关于组织成员为实现这些目标应遵守的适当行为标准类型的想法（Sikavica et al.）组织追求的目标类型和遵守的行为标准类型表明了组织的企业价值取向，不同组织和公司的情况各不相同。

The values theory defines values as desirable, trans-situational goals, varying in importance, which serve as guiding principles in people’s lives. The crucial aspect that distinguishes among values is the type of motivational goal they express (Schwartz, 1994b, Schwartz, 2007). Each of the ten basic value types proposed by Schwartz (1992) can be characterized by describing its central motivational goal, i.e. self-direction, stimulation, hedonism, achievement, power, security, conformity, tradition, benevolence, and universalism. In addition to identification of ten motivationally distinct basic values, the values theory explicates a structural aspect of values with two orthogonal dimensions, i.e. self-enhancement versus self-transcendence, openness to change versus conservation (Schwartz, 1994a). This classification is modified by Stern et al. (1998) as four structures: altruistic, self-enhancement, traditional and openness to change.
价值观理论将价值观定义为理想的、跨越情境的目标，其重要性各不相同，是人们生活的指导原则。区分价值观的关键在于它们所表达的动机目标类型（Schwartz，1994b；Schwartz，2007）。Schwartz（1992）提出的十种基本价值观类型中的每一种都可以通过描述其核心动机目标来加以描述，即自我导向、刺激、享乐主义、成就、权力、安全、顺从、传统、仁慈和普遍主义。除了确定十种不同动机的基本价值观外，价值观理论还从两个正交维度阐释了价值观的结构方面，即自我提升与自我超越、开放变革与保持不变（Schwartz，1994a）。Stern 等人（1998 年）将这一分类法修改为四种结构：利他、自我提升、传统和开放变革。

Value orientation is defined as clusters of compatible values reflecting people’s preferences in
价值取向被定义为兼容的价值观群组，反映了人们在以下方面的偏好
decisions on resource allocation for actions towards achieving objectives. Value orientation takes shape during socialization processes, and may affect people’s beliefs, attitudes and behaviour (Stern and Dietz, 1994). Values are derived from one’s membership in a culture, and along with attitudes, beliefs and behaviour, values combine to form a continuous spiral of community culture or organizational culture (Adler, 1986). There are many studies on the constructs of values, ethics, morals and culture, and their conceptual relationships, which are not the focus of my research. Thus, I do not shed light on these studies but stay focused on my research to avoid being distracted.
为实现目标而采取行动的资源分配决策。价值取向在社会化过程中逐渐形成，并可能影响人们的信仰、态度和行为（Stern 和 Dietz，1994 年）。价值观源于一个人在某种文化中的成员身份，价值观与态度、信念和行为相结合，形成了一种持续螺旋式上升的社区文化或组织文化（Adler，1986 年）。关于价值观、伦理、道德和文化等概念及其概念关系的研究很多，但这不是我的研究重点。因此，我不会对这些研究进行阐释，而是专注于我的研究，以免分散精力。

In some studies of environmental ethics, environmental concerns and pro-environmental behaviour, three types of environmental ethics, namely homocentric, ecocentric and egocentric, are identified corresponding to three classes of valued objects: other people, non-human objects and the self (Merchant, 1992). Stern et al. (1993) have identified three value orientations, socialaltruistic, biospheric and egoistic that notably parallel Merchant’s three ethics types. The concept has similarities to the concept of the altruistic, cooperative, individualistic and competitive value orientations, as applied in the “social dilemma game” and the “decomposed game” respectively by Messick and McClintock (1968) and Liebrand et al. (1986). Carroll (1979) has developed a framework, named the “organizational social performance model”, which integrates all dimensions of social responsibility into the firm’s corporate culture, on the one hand, which reflects corporate values and ethics, as well as, on the other hand, into the strategic integration and decision making processes, which determine the firm’s “philosophy of social responsiveness”, i.e. proaction, accommodation, reaction and defence.
在一些关于环境伦理、环境问题和亲环境行为的研究中，确定了三种类型的环境伦理，即以同类为中心、以生态为中心和以自我为中心，与三类有价值的对象相对应：他人、非人类对象和自我（Merchant，1992 年）。Stern 等人（1993 年）确定了三种价值取向，即社会利他主义、生物圈和利己主义，与 Merchant 的三种伦理类型明显相似。这一概念与 Messick 和 McClintock（1968 年）以及 Liebrand 等人（1986 年）分别应用于 "社会两难博弈 "和 "分解博弈 "中的利他、合作、个人主义和竞争价值取向的概念有相似之处。Carroll （1979）提出了一个名为 "组织社会绩效模型 "的框架，该模型将社会责任的各个维度纳入企业文化，一方面反映了企业的价值观和道德观，另一方面也纳入了战略整合和决策过程，这决定了企业的 "社会响应哲学"，即积极行动、通融、反应和防御。

After a thoughtful review of the previous studies on definitions and types of values, in this research, to streamline the understanding of corporate value orientation based on the concept and definitions of organizational values, and to make it easier for empirical analysis of corporate value orientation as the ideational variable of patterns of corporate governance, I adopt “Strong Prosocial” and “Weak Prosocial” as the classification of corporate value orientation. These two categories of corporate value orientation depend on the strength of prosocial values that are perceived in a company and verified through evaluation. The use of prosocial values and
经过对前人关于价值观定义和类型研究的深入梳理，在本研究中，为了在组织价值观概念和定义的基础上理顺对企业价值取向的理解，便于对作为公司治理模式思想变量的企业价值取向进行实证分析，笔者采用 "强亲社会 "和 "弱亲社会 "作为企业价值取向的分类。这两类企业价值取向取决于企业所感知到的并通过评价得到验证的亲社会价值观的强弱。亲社会价值观的使用和
prosocial corporate value orientation is supported by the literature review, in which I found the terms “prosocials” and “proselfs” used in a study by Boone et al. (2010) to investigate how an individual’s social value orientation (SVO) interacts with explicit cooperative incentives on one hand, and intrinsic and extraneously induced trust on the other hand, to affect cooperative behaviour. I elect to use the term “prosocial” in this research, but not the term “proself”, because this study focuses on organizational values, corporate value orientation, but not on the social value orientation of individuals. Further, Weber et al. (2008) have proposed the concept of work-related prosocial orientations based on the theoretical outline of prosocial organizational behaviour by Brief and Motowidlo (1986). Becker-Olsen et al. (2006) have adopted the concept of profit-motivated versus socially motivated CSR initiatives to study their respective impacts on customer behaviour. These are the theoretical bases that I refer to in order to define and categorize prosocial values and prosocial value orientation in my research.
在文献综述中，我发现 Boone 等人（2010 年）在一项研究中使用了 "prosocials "和 "prosselfs "这两个术语，以研究个人的社会价值取向（SVO）如何与明确的合作激励以及内在和外在的信任相互作用，从而影响合作行为。我选择在本研究中使用 "亲社会 "一词，而不是 "亲自己"，因为本研究侧重于组织价值观、企业价值取向，而不是个人的社会价值取向。此外，Weber 等人（2008 年）根据 Brief 和 Motowidlo（1986 年）关于亲社会组织行为的理论概述，提出了与工作相关的亲社会取向的概念。Becker-Olsen 等人（2006 年）采用了利润动机与社会动机企业社会责任倡议的概念，研究它们各自对客户行为的影响。这些都是我在研究中对亲社会价值观和亲社会价值取向进行定义和分类时所参考的理论基础。
“Weak Prosocial” corporate value orientation refers to the context in which people seek to maximize their gains. Decision makers in an organization are more profit-oriented, aiming at the maximization of the shareholders’ value with less consideration of social wellbeing and the benefits of all stakeholders. “Strong Prosocial” corporate value orientation refers to the context in which people are also concerned with others’ gains and losses when pursuing their own gains. Decision makers in an organization are more socially oriented with a target of achieving both shareholders’ value and other stakeholders’ benefits, as well as social wellbeing. “Strong Prosocial” differs from “Weak Prosocial” in that the social-altruistic consequences are more salient and the egoistic consequences are less so (Gärling et al., 2003). A different categorization between “Strong Prosocial” and “Weak Prosocial” value orientation does not mean a clear cut difference, but just indicates the different degrees of prosocial focus within companies. A summary of the categorization of values types, value structures, social value orientations and corporate value orientations is presented in Table 2 for easy reference.
"弱亲社会 "企业价值取向是指人们寻求利益最大化的背景。组织中的决策者更多的是以利润为导向，以股东价值最大化为目标，而较少考虑社会福祉和所有利益相关者的利益。"强亲社会 "企业价值取向是指人们在追求自身利益的同时，也关注他人的得失。企业决策者的社会导向性更强，其目标是实现股东价值和其他利益相关者的利益以及社会福祉。"强亲社会 "与 "弱亲社会 "的不同之处在于，社会利他主义后果更为突出，而利己主义后果则不那么突出（Gärling 等人，2003 年）。强亲社会 "和 "弱亲社会 "价值取向的不同分类并不意味着明显的区别，而只是表明公司内部对亲社会的关注程度不同。价值类型、价值结构、社会价值取向和企业价值取向的分类摘要见表 2，以方便参考。

Table 2 Categorization of values and value orientations
表 2 价值观和价值取向的分类

Corporate value orientation, as the ideational variable of patterns of corporate governance, spells out what is important to an organization, and functions as a compass indicating where the organization stands and the routes it should and should not take, or as a filter screening out ideas and/or actions that could distract or even harm the organization. Corporate values, treated usually as part of an organization’s culture, are created and reshaped by the owners, founders, management and employees over time according to the business environment, as well as the organization’s vision, mission, goal, strategies etc. They reflect the scarcities and expectations of the different stages of corporate development, which are strengthened and consolidated through socialization over time. In a classical sense, corporate values can be defined as beliefs that help companies make choices from among available means and ends (Rokeach, 1973), or more technically, as the weight which corporate decision makers attach to alternative goals when making their decisions. Alternative goals can be profitability, market share, customer satisfaction, company growth, or measures of social performance (e.g. reputation, environmental impact, employee health and safety etc.) (Thomsen, 2004).
公司价值取向作为公司治理模式的思想变量，阐明了什么对一个组织是重要的，并作为一个指南针，指示组织的立场以及应该和不应该采取的路线，或作为一个过滤器，筛选出可能分散甚至损害组织的想法和/或行动。企业价值观通常被视为组织文化的一部分，由所有者、创始人、管理层和员工根据商业环境以及组织的愿景、使命、目标、战略等长期创造和重塑。它们反映了企业发展不同阶段的稀缺性和期望值，并随着时间的推移通过社会化得到加强和巩固。从传统意义上讲，企业价值观可以被定义为帮助企业从现有手段和目的中做出选择的信念（Rokeach，1973 年），或者更严格地说，是企业决策者在做出决策时对备选目标的重视程度。替代目标可以是盈利能力、市场份额、客户满意度、公司增长或社会绩效衡量标准（如声誉、环境影响、员工健康与安全等）（Thomsen，2004 年）。

In the empirical world, a company’s corporate values are usually published in its value statement or mission statement. However, with all of its buzzwords, is the value statement meaningful or meaningless? Does the value statement reflect core values with deeply ingrained principles that guide the directions and actions of a company and serve as its cultural cornerstones? Or, does the value statement reflect certain aspirational values that a company needs to have but currently lacks? Or, does the value statement simply reflect the minimum
在经验世界中，一家公司的企业价值观通常会在其价值宣言或使命宣言中公布。然而，价值宣言中充斥着各种流行语，究竟是有意义还是无意义？价值宣言是否反映了根深蒂固的核心价值观，指导公司的方向和行动，成为公司的文化基石？或者，价值宣言是否反映了公司需要但目前缺乏的某些理想价值？或者，价值宣言是否仅仅反映了最低限度的价值观？
behavioural requirement set for employees? Or, is it bland, toothless and just plain dishonest, as the company needs a value statement as part of corporate image? Or, is it simply an outcome of a consultant’s advice? (Lencioni, 2002). In this research, I need to examine both what people say they value and what their individual and collective actions indicate that they value (Stern and Dietz, 1994). I also need to understand the actual and real situations associated with the recurring characteristics and discernible regularity of emerging patterns of corporate governance in order to detect if there are actual matches with those buzzwords that are advertised in official statements, annual reports etc.
是为员工设定的行为要求？或者，它是否平淡无奇、毫无生气，甚至是不诚实的，因为公司需要价值宣言作为企业形象的一部分？或者，它仅仅是顾问建议的结果？(Lencioni, 2002）。在这项研究中，我需要考察人们所说的价值以及他们的个人和集体行动所表明的价值（Stern 和 Dietz，1994 年）。我还需要了解与新出现的公司治理模式的重复性特征和可识别的规律性有关的实际和真实情况，以便发现是否与官方声明、年度报告等所宣传的那些流行语实际相符。

In this research, I need to define the indicators that measure corporate value orientation. There are no extant measurement kits that can be used directly, so I need to develop constitutive attributes as indicators for corporate value orientation. Rokeach (1973) emphasizes means and ends in his definition of corporate values, which is identical in nature to measuring the corporate actions taken to meet corporate objectives. I look at this from two perspectives, i.e. from goaloriented and action-focused perspectives, to measure the prosocial corporate value orientation with four indicators. These are as follows: the extent to which prosocial values are reflected in the vision and strategy of the company; the extent to which prosocial values influence the formulation of organizational goals; the extent to which prosocial values shape the attitude and behaviour of key stakeholders; the extent to which prosocial values are given priority in the development of SHE management practices. The first two indicators are more about measuring the goal-oriented perspective of prosocial values, as they measure the extent to which prosocial values can be perceived in the company’s vision, strategy and goal. The other two indicators are more about measuring the action-focused perspective of prosocial values, as they measure the attitudes and behaviour of key stakeholders and the extent to which the key stakeholders give priority to the development of SHE management practices. The strength of prosocial values should be reflected in both the goal-oriented and action-focused perspectives, so that prosocial values not only indicate a wished-for status that a company says it wants to achieve, but are also supported by what a company does in terms of actions to achieve that status. These four indicators are the constitutive attributes that provide a complementary and integrated understanding of prosocial corporate value orientation.
在这项研究中，我需要确定衡量企业价值导向的指标。目前还没有可以直接使用的测量工具包，因此我需要开发构成属性作为企业价值导向的指标。Rokeach（1973 年）在其企业价值定义中强调了手段和目的，这与衡量为实现企业目标而采取的企业行动在本质上是一致的。笔者从目标导向和行动导向两个角度出发，用四个指标来衡量亲社会企业价值导向。这四个指标是：企业的愿景和战略在多大程度上体现了亲社会价值观；亲社会价值观在多大程度上影响了组织目标的制定；亲社会价值观在多大程度上影响了主要利益相关者的态度和行为；亲社会价值观在 SHE 管理实践发展中的优先程度。前两个指标更多地从目标导向的角度来衡量亲社会价值观，因为它们衡量的是公司的愿景、战略和目标在多大程度上体现了亲社会价值观。另外两个指标则更多地从注重行动的角度来衡量亲社会价值观，因为它们衡量的是主要利益相关者的态度和行为，以及主要利益相关者在多大程度上优先发展 SHE 管理实践。无论是从目标导向的角度，还是从注重行动的角度，都应反映出亲社会价值观的力量，因此，亲社会价值观不仅表明公司表示希望实现的状态，而且还得到公司为实现这种状态而采取的行动的支持。 这四项指标是构成属性，它们提供了对亲社会企业价值取向的补充和综合理解。

The goal-oriented perspective of corporate value orientation describes the desirable end states of existence, spells out what companies consider most important as the ultimate destination that they would like to reach, and directs their vision and strategy, as well as the setting of their overall goals and targets. If the goal-oriented perspective of corporate values has the characteristic of strong prosocial orientation, the decision makers in a company are expected to include social performance, stakeholder benefits, and social wellbeing as part of the company’s overall goals and targets. This then guarantees a clear strategic goal for safety, health and environmental matters and this strategic goal guides the establishment of policy and structure, and the implementation of SHE management initiatives. The goal-oriented perspective of prosocial corporate value orientation is expected to have a wholly positive influence on the “Leadership, Behaviour, Technique” dimensions of SHE management practices.
企业价值取向的目标导向视角描述了理想的最终生存状态，阐明了企业认为最重要的、希望达到的最终目的地，并指导着企业的愿景和战略，以及总体目标和具体目标的设定。如果以目标为导向的企业价值观具有强烈的亲社会倾向，那么企业的决策者就会把社会绩效、利益相关者的利益和社会福利作为企业总体目标和具体目标的一部分。这就保证了安全、健康和环境事务有一个明确的战略目标，并以这一战略目标指导政策和结构的制定，以及安全、健康和环境管理措施的实施。以目标为导向的亲社会企业价值取向有望对安全、健康和环境管理实践的 "领导力、行为、技术 "方面产生完全积极的影响。

The action-focused perspective of corporate value orientation addresses the preferable modes of behaviour, means and actions required to achieve a company’s ultimate destination. If the action-focused perspective of corporate values demonstrates the nature of a strong prosocial orientation, attitudes, behaviour and actions, from the top down to all levels of the company, are focused on moving towards prosocial delivery. The socialization process, whereby core values affect people’s attitudes and behaviour, supports the achievement of company goals. In the socialization process, when there is a strong prosocial value orientation, the leadership behaviour, strategic planning and daily actions of directors, managers and employees naturally give consideration to safety, health and environmental matters. SHE management is integrated into each person’s daily routine and decision making. The action-focused perspective of corporate value orientation has a fundamental impact on the ways in which priority is given in the development of SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions.
以行动为重点的企业价值取向视角涉及实现企业最终目标所需的可取行为模式、手段和行动。如果以行动为重点的企业价值取向展现了强烈的亲社会取向的本质，那么从上到下到公司各个层面的态度、行为和行动都会以实现亲社会取向为重点。在社会化过程中，核心价值观影响人们的态度和行为，支持公司目标的实现。在社会化过程中，如果有强烈的亲社会价值取向，董事、经理和员工的领导行为、战略规划和日常行为就会自然而然地考虑到安全、健康和环境问题。安全、健康和环境管理已融入每个人的日常工作和决策之中。企业价值取向中注重行动的观点，对在 "领导、行为、技术 "三个维度上优先发展 SHE 管理实践的方式有着根本性的影响。

The goal-oriented and action-focused perspectives provide the complementary view of corporate value orientation as the ideational variable of corporate governance. Corporate value orientation is associated with socialization processes, in other words with the processes of
目标导向视角和行动聚焦视角为作为公司治理思想变量的公司价值导向提供了互补视角。公司价值取向与社会化进程相关，换言之，与以下进程相关
internalizing the norms and ideologies with regards to “what is important to the organization”. These processes have integrated causal effects on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. The ideational variable provides the effective complementary explanation of the causal linkage between patterns of corporate governance and SHE management practices.
内化有关 "什么对组织重要 "的规范和意识形态。这些过程从 "领导力、行为、技术 "三个维度对 SHE 管理实践产生了综合的因果效应。意识形态变量为公司治理模式与 SHE 管理实践之间的因果联系提供了有效的补充解释。

Do these causal effects come from organizational influence or individual influence? I claim that causal effects of corporate value orientation on SHE management practices are more due to the organization’s influence. Directors and managers, as individuals, are embedded in the organization. They play the role of organizational actors and deliver value orientation and decision making through the vehicle of the organization. Anyone, as an individual, has his or her own personal norm or personal value orientation due to personal background, education, experience etc. As people living in society, they are influenced by social context, culture or social value orientation. When they work for a company, they are expected to live with the company’s corporate values as a guideline for their actions. Given the different layers of a value system, e.g. social context, personal norm and corporate values, if there is conflict, which one prevails? Are companies’ corporate values strong enough to shape their managers’ and employees’ beliefs, attitudes and behaviour with respect to the company’s common goal by minimizing the impact of managerial discretion and personal preference carried over from social context and personal norm? Is there a strong and effective enough corporate governance mechanism and power structure functioning to keep executives, managers and employees on the right track to maintain the corporate core values at all cost? In many cases, corporate core values are not compromised for short-term gain, for convenience or due to pressure etc.
这些因果效应是来自组织影响还是个人影响？我认为，企业价值取向对 SHE 管理实践的因果效应更多来自组织的影响。董事和经理作为个体，是嵌入在组织中的。他们扮演着组织行动者的角色，通过组织这一载体传递价值导向和决策。任何人作为个体，由于个人背景、教育、经历等原因，都有自己的个人准则或个人价值取向。作为生活在社会中的人，他们会受到社会环境、文化或社会价值取向的影响。当他们在一家公司工作时，他们应该以公司的企业价值观作为自己的行动指南。鉴于价值体系的不同层次，如社会环境、个人准则和企业价值观，如果出现冲突，以哪一个为准？公司的企业价值观是否足够强大，能够最大限度地减少管理者的自由裁量权以及社会环境和个人准则所带来的个人偏好的影响，从而塑造管理者和员工的信念、态度和行为，以实现公司的共同目标？是否有足够强大和有效的公司治理机制和权力结构，使高管、经理和员工不惜一切代价维护公司的核心价值观？在许多情况下，企业核心价值观不会因为短期利益、方便或压力等原因而受到损害。

In the case of strong corporate value orientation, individuals, as organizational actors, behave under the organizational umbrella. Even when a new decision maker (e.g. new CEO) joins an organization, he or she has to respect the current system and cannot make immediate changes to the current corporate value orientation, otherwise there would be resistance. It needs a long time for the internalization process to drive changes step by step until new corporate values emerge and are accepted by the organization’s population. In the context of weak corporate
在企业价值取向强烈的情况下，个人作为组织行为者，其行为受组织保护。即使有新的决策者（如新任首席执行官）加入组织，他或她也必须尊重现行制度，不能立即改变现有的企业价值取向，否则就会遇到阻力。这需要一个漫长的内化过程，一步步推动变革，直到新的企业价值观出现并为组织民众所接受。在企业价值观薄弱的情况下
values, meanwhile, such as in a family business, the founder and family owner, as individuals, can have a huge influence on corporate value orientation, but in their roles as organizational actors, their individual value orientation is mostly regarded as the corporate value orientation as well, so their influence, in most cases, can be regarded as organizational influence.
同时，如在家族企业中，创始人和家族所有者作为个人，会对企业价值取向产生巨大影响，但他们作为组织行为者，其个人价值取向大多也被视为企业价值取向，因此他们的影响在大多数情况下可被视为组织影响。

As explained above, the structural and ideational variables of corporate governance are both expected to influence the ways in which SHE management practices have been implemented in Chinese enterprises. However, these variables are not standalone, and their individual impacts on SHE management practices are not isolated. In many cases, there are interactions between the two variables, which then form patterns of corporate governance and have an integrated influence on the implementation of SHE management practices. As mentioned previously, most studies of the links between corporate governance and SHE management only focus on the structural variable of corporate governance; very few studies shed light on the ideational variable, and almost no studies elaborate the interaction between the structural and ideational variables. My research sheds light on the interactions between both variables, elaborates the patterns of corporate governance arising from these interactions, and examines their impact on SHE management practices.
如上所述，公司治理的结构变量和意识形态变量都会影响中国企业实施 SHE 管理的方式。然而，这些变量并不是孤立的，它们各自对 SHE 管理实践的影响也不是孤立的。在许多情况下，这两个变量之间存在相互作用，进而形成公司治理模式，对 SHE 管理实践的实施产生综合影响。如前所述，大多数关于公司治理与 SHE 管理之间联系的研究都只关注公司治理的结构变量，很少有研究揭示意识形态变量，也几乎没有研究阐述结构变量与意识形态变量之间的相互作用。我的研究揭示了这两个变量之间的相互作用，阐述了这些相互作用所产生的公司治理模式，并研究了它们对 SHE 管理实践的影响。

In the traditional view, it is perceived that corporate values are based on the ethical standards of executive directors, managers and employees. Thomsen (2004) indicates that this traditional view seems true in smaller companies with founder-owners and owner-managers, because these people often play a pivotal role in shaping corporate values that influence companies for years to come. However, the traditional view seems not to be valid in larger companies, in which the ownership and control are separated, and managers and boards come to play powerful roles. Moreover, executive directors, managers and employees often hold their own personal values, but they are also influenced by the social context in which they operate. This traditional view seems not to have an answer for the interactive nature of the structural and ideational variables of corporate governance.
传统观点认为，企业价值观以执行董事、经理和员工的道德标准为基础。Thomsen（2004 年）指出，这种传统观点在拥有创始人和所有者管理者的小公司中似乎是正确的，因为这些人往往在塑造企业价值观方面发挥着关键作用，而这些价值观会影响公司未来的发展。然而，在所有权和控制权分离、经理和董事会发挥重要作用的大公司中，传统观点似乎并不适用。此外，执行董事、经理和员工通常都有自己的个人价值观，但他们也会受到所在社会环境的影响。这种传统观点似乎无法解释公司治理的结构和意识形态变量之间的互动性质。

For organizations with existing deeply ingrained corporate core values, such as some companies with long histories (e.g. some multinational family-based companies that have been in existence for decades or centuries), the corporate core values usually reflect the values of the companies’ founders, have been inherent and sacrosanct, and can never be compromised regardless of changes in the governance structures. These core values have provided the guiding principles to ensure such companies have done the right thing and stayed on the right track over the years. The business strategy, and even the organizational culture, might change with different generations of owners and directors to meet the need for sustainable development and growth, but the core values never change. These kinds of core values influence the corporate governance mechanisms and practices because they provide guiding principles to shape the values and behaviour of board members, executive directors, managers, employees and other stakeholders. The core values also somewhat determine the configuration of the corporate governance mechanism and power structure.
对于已有根深蒂固的企业核心价值观的组织而言，例如一些历史悠久的公司（如一些已经存在几十年或上百年的跨国家族企业），企业核心价值观通常反映了公司创始人的价值观，是与生俱来、神圣不可侵犯的，无论治理结构如何变化，都不会受到损害。这些核心价值观提供了指导原则，确保这些公司多年来一直做正确的事，保持在正确的轨道上。为了满足可持续发展和增长的需要，企业战略甚至组织文化可能会随着不同年代的所有者和董事而改变，但核心价值观却从未改变。这些核心价值观影响着公司治理机制和实践，因为它们为董事会成员、执行董事、经理、员工和其他利益相关者的价值观和行为提供了指导原则。核心价值观还在某种程度上决定了公司治理机制和权力结构的配置。

In the business world, we have seen too many buzzwords and meaningless statements about values, which are toothless or just dishonest, and do not reflect core values with deeply ingrained principles. Such meaningless statements are harmful to companies through the eroding of the foundation of the corporate governance mechanism and damage done to reputations. The point here is that we need a theory and a causal explanation to predict with any degree of confidence what values are likely to prevail in a given company. The theory should therefore aim to predict what goal variables might be influential in a given company (or in a given decision context) and what emphasis the decision makers might place on each goal (Thomsen, 2004). There is no theoretical framework in existence that can be used directly, and there are limitations in the potentially available frameworks. I need to develop an explanatory framework which contains explanatory variables giving consideration to both the ideational and structural variables of corporate governance.
在商界，我们看到了太多关于价值观的流行语和无意义的声明，这些声明要么是空洞的，要么是不诚实的，并没有反映出具有根深蒂固原则的核心价值观。这些毫无意义的声明侵蚀了公司治理机制的基础，损害了公司的声誉，对公司有害无益。这里的问题是，我们需要一种理论和一种因果解释，来有把握地预测在特定公司中什么价值观可能占上风。因此，该理论应旨在预测哪些目标变量可能会对特定公司（或特定决策环境）产生影响，以及决策者对每个目标的重视程度（Thomsen，2004 年）。目前还没有可以直接使用的理论框架，潜在的可用框架也存在局限性。我需要建立一个解释框架，其中包含解释变量，同时考虑到公司治理的思想变量和结构变量。

In this research, I claim that the corporate governance mechanism and power structure, as the structural variable, together with corporate value orientation, as the ideational variable, describe
在本研究中，我认为公司治理机制和权力结构作为结构变量，与公司价值取向作为思想变量，共同描述了公司治理机制和权力结构。
the interactive nature of corporate governance variables from two perspectives. The structural and ideational variables are just like two sides of one coin; they interact in two ways to form patterns of corporate governance. Inherent and sacrosanct core values require, and eventually determine the configuration of an effective corporate governance mechanism and power structure to ensure there is no compromise on these core values in a company’s daily strategic interaction and decision making. A well-established and functioning corporate governance mechanism and power structure empower the executive directors and managers of the company to implement company strategy in line with corporate values. Deeply ingrained corporate core values define how the corporate governance mechanism and power structure are configured to guarantee that a company’s core values are adhered to without compromise in its daily business activities and operations. The core values provide the basic principles for a company’s executives and managers to follow, and the company’s actions are then guided in the right direction. The two-way interaction and interplay between the structural and ideational variables of corporate governance enhance corporate governance practices leading to effective strategic interactions and decision making, which emerge as patterns of corporate governance and exert impact on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. The patterns of corporate governance are the explanatory variables in the explanatory framework.
从两个角度分析公司治理变量的互动性质。结构变量和意识形态变量就像一枚硬币的两面，它们以两种方式相互作用，形成公司治理的模式。与生俱来、神圣不可侵犯的核心价值观要求并最终决定了有效的公司治理机制和权力结构的配置，以确保在公司的日常战略互动和决策过程中不损害这些核心价值观。一个完善且行之有效的公司治理机制和权力结构，能使公司的执行董事和经理按照公司价值观执行公司战略。根深蒂固的公司核心价值观决定了如何配置公司治理机制和权力结构，以保证公司的核心价值观在日常业务活动和运营中得到不折不扣的遵守。核心价值观为公司的执行者和管理者提供了遵循的基本原则，从而引导公司的行动朝着正确的方向发展。公司治理的结构变量和思想变量之间的双向互动和相互作用，加强了公司治理实践，导致了有效的战略互动和决策，从而形成了公司治理模式，并从 "领导力、行为、技术 "三个维度对 SHE 管理实践产生了影响。公司治理模式是解释框架中的解释变量。

With the operationalization of the ideational and structural variables, I formulate the patterns of corporate governance as the explanatory variables (i.e. predictor/independent variables). With the categories of “Strong Prosocial” and “Weak Prosocial” corporate value orientation, along with the categorization of the corporate governance mechanism and power structure as “Strong Governance Mechanism and Power Structure” or “Weak Governance Mechanism and Power Structure”, this enables me to establish a $2\times 2$$2\times 2$2xx22 \times 2 matrix to illustrate the integrated explanatory variables as patterns of corporate governance, and the different ways in which the structural and ideational variables interact to generate four different patterns of corporate governance, i.e. “Strongly Governed”, “Structurally Constrained”, “Ideationally Constrained”, “Weakly Governed” (refer to Table 3).
通过对意识形态变量和结构变量的操作，我将公司治理模式作为解释变量（即预测变量/独立变量）。有了 "强亲社会 "和 "弱亲社会 "的公司价值取向分类，再加上 "强治理机制和权力结构 "或 "弱治理机制和权力结构 "的公司治理机制和权力结构分类，我就可以建立一个 $2\times 2$$2\times 2$2xx22 \times 2 矩阵，说明作为公司治理模式的综合解释变量，以及结构变量和思想变量相互作用产生四种不同公司治理模式的不同方式，即 "强治理"、"弱治理"、"强社会 "和 "弱社会"。即 "强治理"、"结构受限"、"意识形态受限 "和 "弱治理"（参见表 3）。

Table $32\times 2$$32\times 2$32 xx232 \times 2 matrix for patterns of corporate governance
表 $32\times 2$$32\times 2$32 xx232 \times 2 公司治理模式矩阵

Different patterns of corporate governance, as the outcomes from interactions between the structural variable (i.e. governance mechanism and power structure) and the ideational variable (i.e. corporate value orientation), lead to divergent SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. The explanatory mechanism facilitates the understanding of the causal effects of patterns of corporate governance on SHE management practices. However, we should be aware that there is no absolutely clear demarcation among structure, process and outcome for either patterns of corporate governance or SHE management practices. Instead, there is an integrated understanding of the complementary approach to seek an explanation of the causal links between patterns of corporate governance and SHE management practices.
不同的公司治理模式是结构变量（即治理机制和权力结构）和思想变量（即公司价值取向）相互作用的结果，导致在 "领导力、行为、技术 "维度上不同的 SHE 管理实践。这一解释机制有助于理解公司治理模式对 SHE 管理实践的因果效应。然而，我们应该意识到，无论是公司治理模式还是安全、健康和环境管理实践，都没有绝对明确的结构、过程和结果划分。相反，我们应综合理解，取长补短，寻求公司治理模式与 SHE 管理实践之间因果关系的解释。

In Section 2.2.4, I have defined and operationalized the “Leadership, Behaviour, Technique” dimensions and associated constitutive attributes of SHE management practices, and have developed the comparative framework for SHE management practices, which serve as outcome/dependent variables. In Section 2.3, I have reviewed factors influencing SHE
在第 2.2.4 节中，我对 SHE 管理实践的 "领导力、行为、技术 "维度和相关构成属性进行了定义和操作，并制定了 SHE 管理实践的比较框架，作为结果/因变量。在第 2.3 节中，我回顾了影响 SHE 管理实践的因素。
management with a multilevel (i.e. macro-, meso- and micro-levels) approach, and have examined many external factors, e.g. the SHE regulatory regime, international exposure, sectoral and industrial characteristics, market constraints etc., confirming that they are unable to explain cross-firm variations in SHE management practices. The same is true for some internal factors, such as firm size, history etc. In the case studies, I have considered fixing these extraneous factors as controlled variables during case selection for comparative analysis; thus, I can control and eliminate the impacts from these extraneous factors. I have examined the internal factors with a focus on the structural and ideational variables of corporate governance which are well defined and operationalized. After elaborating the two-way interactive nature of the two variables, I have claimed that their combination and interaction leads to the formation of patterns of corporate governance which serve as the valid explanatory variables that explain cross-firm variations in SHE management practices and answer the central research question.
这些研究采用多层次（即宏观、中观和微观层次）的方法，研究了许多外部因素，如安全、健康和环境管理制度、国际接触、部门和行业特点、市场限制等，证实这些因素无法解释不同企业在安全、健康和环境管理实践方面的差异。一些内部因素，如公司规模、历史等也是如此。在案例研究中，我在选择案例进行比较分析时，考虑将这些外在因素固定为控制变量，从而可以控制和消除这些外在因素的影响。我对内部因素进行了研究，重点是公司治理的结构变量和思想变量，这些变量都有明确的定义和可操作性。在阐述了这两个变量的双向互动性质之后，我认为它们的组合和互动导致了公司治理模式的形成，而公司治理模式则是解释跨公司 SHE 管理实践差异的有效解释变量，并回答了核心研究问题。

I propose an explanatory framework, as shown in Figure 2, which appears capable of providing an integrated understanding regarding the impact of patterns of corporate governance on SHE management practices. This explanatory framework is to guide the empirical studies, e.g. interviews, field work, data collection and analysis etc., and is subject to revision during the empirical work. Ultimately, I aim to finalize a theoretical framework with an empirically validated central argument and propositions as outcomes from this research.
我提出了一个解释框架，如图 2 所示，该框架似乎能够提供有关公司治理模式对 SHE 管理实践影响的综合理解。这一解释框架将指导实证研究，如访谈、实地工作、数据收集和分析等，并在实证工作中进行修订。最终，我的目标是最终确定一个理论框架，并将经验验证的中心论点和命题作为本研究的成果。

Figure 2 Explanatory framework
图 2 解释性框架

Theoretically, I put the structural and ideational variables together in a $2\times 2$$2\times 2$2xx22 \times 2 matrix, as shown in Table 3, to elaborate the integrated explanatory variables. The different interactions between the two variables of corporate governance generate four different patterns of corporate governance which lead to divergent SHE management practices. Four implicit propositions associated with the explanatory framework are put forward to illustrate the causal effect of the four patterns of corporate governance on SHE management practices, i.e. “Strongly Governed”, “Weakly Governed”, “Structurally Constrained” and “Ideationally Constrained”.
从理论上讲，我将结构变量和思想变量放在一个 $2\times 2$$2\times 2$2xx22 \times 2 矩阵中，如表 3 所示，来阐述综合解释变量。公司治理两个变量之间的不同相互作用产生了四种不同的公司治理模式，从而导致了不同的 SHE 管理实践。为了说明四种公司治理模式对 SHE 管理实践的因果效应，提出了与解释框架相关的四个隐含命题，即 "强治理"、"弱治理"、"结构约束 "和 "理念约束"。

The “Strongly Governed” and “Weakly Governed” patterns are two extreme scenarios demonstrating how, in extreme cases, the patterns of corporate governance affect the SHE management practices in Chinese enterprises. The “Strongly Governed” pattern refers to corporate governance when a strong governance mechanism and power structure interact with a strong prosocial corporate value orientation. The impact of the “Strongly Governed” pattern of corporate governance on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions is very positive and constructive. The “Weakly Governed” pattern of corporate governance refers to corporate governance when a weak governance mechanism and power structure interact with weak prosocial corporate value orientation. The impact of the “Weakly Governed” pattern of corporate governance on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions is negative and destructive. The “Structurally Constrained” and “Ideationally Constrained” patterns are the other two patterns of corporate governance. The “Structurally Constrained” pattern of corporate governance refers to corporate governance when a strong prosocial corporate value orientation interacts with a weak governance mechanism and power structure, which leads to constraints on the implementation of SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. The “Ideationally Constrained” pattern of corporate governance refers to corporate governance when a strong governance mechanism and power structure interact with a weak prosocial corporate value orientation, which leads to limitations in the implementation of SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions.
强治理 "模式和 "弱治理 "模式是两种极端情况，说明在极端情况下，公司治理模式如何影响中国企业的 SHE 管理实践。强势治理 "模式是指强势治理机制和权力结构与强势亲社会企业价值取向相互作用的公司治理模式。从 "领导力、行为、技术 "三个维度来看，"强治理 "型公司治理模式对 SHE 管理实践的影响是非常积极和具有建设性的。弱治理 "的公司治理模式是指治理机制和权力结构薄弱与亲社会的公司价值取向薄弱相互作用的公司治理。从 "领导力、行为、技术 "三个维度来看，"弱治理 "型公司治理模式对 SHE 管理实践的影响是负面的、破坏性的。结构制约型 "和 "理念制约型 "是另外两种公司治理模式。结构受限 "型公司治理模式是指当强烈的亲社会企业价值取向与薄弱的治理机制和权力结构相互作用时，公司治理在 "领导、行为、技术 "维度上对 SHE 管理实践的实施产生制约。意识形态受限 "的公司治理模式是指当强治理机制和权力结构与弱亲社会的公司价值取向相互作用时，导致 SHE 管理实践的实施在 "领导、行为、技术 "维度上受到限制。

With the central research question arising from empirical concerns and identified literature gaps, this chapter has focused on seeking a theoretical explanation for cross-firm variations in SHE management practices. An explanatory framework is needed to guide the research work in seeking the answer to the central research question, in which the central theoretical argument is put forward that corporate governance, as the valid explanatory factor, determines cross-firm variations in SHE management practices. To support the development of an explanatory framework, the focus of the work in the theoretical chapter is to define and operationalize the structural and ideational variables, and to develop patterns of corporate governance as the explanatory variables. I have shed light on the interactive nature of the structural and ideational variables, and have examined, with theoretical predictions, how these two variables interact to generate divergent SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. A $2\times 2$$2\times 2$2xx22 \times 2 matrix is generated to elaborate the various ways in which the structural and ideational variables of corporate governance interact. Four different patterns of corporate governance, as explanatory variables, are illustrated, with a theoretical explanation of how different patterns of corporate governance exert an impact on SHE management practices. An explanatory framework is developed to support the empirical comparative case study.
本章的中心研究问题源于经验方面的关切和已发现的文献空白，因此本章的重点是 寻求对跨公司 SHE 管理做法差异的理论解释。需要有一个解释框架来指导研究工作，以寻求中心研究问题的答案，其中提出的中心理论论点是，公司治理作为有效的解释因素，决定了 SHE 管理实践的跨公司差异。为了支持解释框架的建立，理论一章的工作重点是界定和操作结构变量和思想变量，并建立作为解释变量的公司治理模式。我阐明了结构变量和意识形态变量的互动性质，并通过理论预测研究了这两个变量如何相互作用，在 "领导力、行为、技术 "三个维度上产生不同的 SHE 管理实践。我们生成了一个 $2\times 2$$2\times 2$2xx22 \times 2 矩阵，以阐述公司治理的结构变量和意识形态变量相互作用的各种方式。说明了作为解释变量的四种不同的公司治理模式，并从理论上解释了不同的公司治理模式如何对 SHE 管理实践产生影响。为支持实证比较案例研究，制定了一个解释框架。

The empirical concern with cross-firm variations in SHE management practices, coupled with the identified literature gaps, pose the central research question: “Why do Chinese enterprises differ with regards to their SHE management practices?” An explanatory framework has then been proposed and operationalized, aiming to explain how patterns of corporate governance, as explanatory/independent variables, affect SHE management practices, as outcome/dependent variables. To achieve the research objective, my chosen research design and method are developed around, and structured by the central research question. Case study appears to be a more suitable research strategy to answer “how” and “why” questions, i.e. questions focusing on the underlying processes, on the causal nexus between the explanatory/independent variables and the phenomena to be explained (Kaarbo and Beasley, 1999). The whole research focuses on the comparative analysis of two cases, including cross-sectional analysis of Company A and Company X and longitudinal study of both companies. Thus, comparative case study is a more appropriate research method. The whole research design of this project follows the principles of comparative case study and aims to develop and expand theory.
对跨企业 SHE 管理实践差异的实证关注，加上已发现的文献空白，提出了核心研究问题："为什么中国企业在 SHE 管理实践方面存在差异？随后，我们提出了一个解释框架并将其付诸实施，旨在解释作为解释变量/自变量的公司治理模式如何影响作为结果变量/因变量的 SHE 管理实践。为了实现研究目标，我所选择的研究设计和方法都是围绕中心研究问题展开的。案例研究似乎是一种更适合回答 "如何 "和 "为什么 "问题的研究策略，即侧重于潜在过程、解释变量/自变量与待解释现象之间因果关系的问题（Kaarbo 和 Beasley，1999 年）。整个研究侧重于两个案例的比较分析，包括对 A 公司和 X 公司的横向分析以及对两家公司的纵向研究。因此，案例比较研究是一种比较合适的研究方法。本项目的整个研究设计遵循比较案例研究的原则，旨在发展和扩展理论。

This chapter illustrates the selection of, and rationale for the research strategy, as well as the research design of the comparative case study. Why is case study a more suitable research strategy? Why is comparative case study a more appropriate method, which appears superior to alternative methods (e.g. large-n analysis, single case study etc.)? This chapter gives an explanation of the central elements of the comparative case study approach, and of the steps in comparative case study research design. Further, there is a focused explanation of the consideration of case selection to understand why Company A and Company X are selected as the cases for comparative analysis, as well as an explanation of the strategies for data collection and data analysis. The limitations of the selected research strategy and methodology are addressed, including how the effects of these limitations have been minimized with the
本章阐述了研究策略的选择和理由，以及比较案例研究的研究设计。为什么案例研究是一种更合适的研究策略？为什么比较案例研究是一种比其他方法（如大 n 分析、单一案例研究等）更合适的方法？本章解释了案例比较研究方法的核心要素，以及案例比较研究设计的步骤。此外，还重点解释了案例选择的考虑因素，以理解为什么选择 A 公司和 X 公司作为比较分析的案例，并解释了数据收集和数据分析的策略。还讨论了所选研究策略和方法的局限性，包括如何通过以下方法最大限度地减少这些局限性的影响
appropriate research design.
适当的研究设计。

The overall research strategy for this project has the qualitative orientation of seeking theory building through a comparative case study. Why is the case study approach a more suitable research strategy for my research? Why is comparative case study a more appropriate method, superior to other alternative methods, e.g. large-n analysis, single case study etc.? This is largely determined by the central research question and the analytical objective of my research.
本项目的总体研究策略以定性为导向，通过比较案例研究来寻求理论建设。为什么个案研究方法更适合我的研究？为什么比较案例研究是一种更合适的方法，优于其他替代方法，如大 n 分析、单一案例研究等？这主要取决于我的中心研究问题和研究的分析目标。

I examine various research strategies but immediately rule out the large-n statistical study approach, because this is mainly used to test existing theory and is less used to develop new theory. The large-n statistical approach can be used to answer the research question through quantitative analysis and to examine causality using advanced econometric techniques and controlling all other factors (e.g. external factors, and internal factors such as firm size, age, profit, sector etc.). However, the difficulty in accessing data relating to corporate governance and SHE management practices of enterprises, especially for unlisted companies, and the challenges in measuring ideational variables or looking at more dimensions of corporate governance may lead to quantitative analysis being unfeasible. This approach does not support my research aim of developing and expanding theory through examining the interactive processes of corporate governance and SHE management practices. Large-n statistical study and case study are approaches that fit different research purposes. George and Bennett (2005) show how statistical studies may have tested the correlation between regime types and war, but how case studies have been needed to examine the underlying mechanisms and institutional processes that might explain such a correlation. Statistical study does not fit the purpose of my research, which is to examine the underlying mechanisms and institutional processes of the causal links between patterns of corporate governance and SHE management practices.
我研究了各种研究策略，但立即排除了大 n 统计研究方法，因为这种方法主要用于检验现有理论，较少用于发展新理论。大 n 统计研究法可以通过定量分析来回答研究问题，并利用先进的计量经济学技术和控制所有其他因素（如外部因素和内部因素，如公司规模、年龄、利润、行业等）来检验因果关系。然而，由于难以获取与企业（尤其是非上市公司）的公司治理和 SHE 管理实践相关的数据，以及在测量意识形态变量或研究公司治理的更多方面时面临的挑战，可能导致定量分析不可行。这种方法并不支持我的研究目标，即通过研究公司治理与 SHE 管理实践的互动过程来发展和扩展理论。大型统计研究和案例研究是适合不同研究目的的方法。George 和 Bennett（2005 年）展示了统计研究如何检验制度类型与战争之间的相关性，但如何需要案例研究来考察可能解释这种相关性的潜在机制和制度过程。统计研究不符合我的研究目的，即研究公司治理模式与 SHE 管理实践之间因果关系的内在机制和制度过程。

Case study, as defined by Yin (2014), is a form of empirical inquiry that investigates a contemporary phenomenon (the “case”) in depth and within its real-world context, especially
根据 Yin（2014 年）的定义，案例研究是一种实证调查形式，它在现实世界的背景下深入调查当代现象（"案例"），特别是
when the boundaries between phenomenon and context may not be clearly evident. In other words, we would want to do case study research because we want to understand a real-world case and assume that such an understanding is likely to involve important contextual conditions pertinent to our case (Yin, 2014). Given the nature of the case study strategy and its purported usefulness in “exploring new and emerging processes” (Hartley, 2004), it is more suitable for use as a research strategy for building theories from phenomena and observed empirical concerns, especially for exploratory studies in under-researched areas. In my research, to seek theoretical explanation of the causal effects of patterns of corporate governance on SHE management practices, case study is more suitable for empirical inquiry into the emerging phenomena of cross-firm spatial and temporal variations in SHE management practices, aiming to develop and expand theory in this under-explored area, in order to seek the explanatory mechanism to answer my central research question from a corporate governance perspective.
当现象与背景之间的界限可能并不明显时。换句话说，我们之所以要进行案例研究，是因为我们想要了解真实世界中的案例，并假定这种了解很可能涉及与我们的案例相关的重要背景条件（Yin，2014）。鉴于案例研究策略的性质及其在 "探索新出现的过程"（Hartley, 2004）方面的作用，它更适合作为一种从现象和观察到的经验问题中建立理论的研究策略，特别是在研究不足的领域开展探索性研究。在笔者的研究中，为了寻求公司治理模式对 SHE 管理实践的因果效应的理论解释，案例研究更适合对 SHE 管理实践中新出现的跨公司空间和时间差异现象进行实证探究，旨在发展和扩展这一研究不足领域的理论，以寻求解释机制，从公司治理的角度回答笔者的中心研究问题。

Closely related to his definition of case study, while discussing selection of different research strategies and methods, Yin (2014) has put forward three conditions to assess the relevant situations for different research methods, i.e. experiment, survey, archival analysis, history and case study. The three conditions are: (a) the type of research question posed, (b) the extent of control a researcher has over actual behavioural events, and © the degree of focus on contemporary as opposed to entirely historical events (Yin, 2014). These three conditions provide some criteria for researchers to quickly justify their selection of research strategy and method.
与案例研究的定义密切相关，在讨论不同研究策略和方法的选择时，Yin（2014）提出了三个条件来评估不同研究方法的相关情况，即实验、调查、档案分析、历史和案例研究。这三个条件是(a) 提出的研究问题的类型，(b) 研究人员对实际行为事件的控制程度，以及© 对当代事件而非完全历史事件的关注程度（Yin，2014 年）。这三个条件为研究人员提供了一些标准，使他们能够迅速证明自己选择研究策略和方法的合理性。

My research is initiated with a “why” central research question to investigate in depth the causal links between patterns of corporate governance and SHE management practices. This gives a focus on a contemporary set of events in a real-life setting with spatial variations and temporal changes, in which I, as researcher, have little or no control over behavioural events. Among the five research methods, survey and archival analysis cannot be used to answer “why” research questions, while experiment, history and case study can do so. Experiment requires control of behavioural events, although it does focus on contemporary events. History virtually requires no control of behavioural events, but the distinctive contribution of this method is in dealing
我的研究以 "为什么 "为中心问题，深入探讨公司治理模式与 SHE 管理实践之间的因果关系。这就将研究重点放在了具有空间变化和时间变化的现实环境中的一系列当代事件上，而作为研究者，我几乎无法控制这些行为事件。在五种研究方法中，调查和档案分析不能用来回答 "为什么 "的研究问题，而实验、历史和案例研究则可以。实验需要对行为事件进行控制，尽管它关注的是当代事件。历史研究几乎不需要控制行为事件，但这种方法的独特贡献在于处理
with the “dead” past and not in focusing on contemporary events. The case study method, therefore, stands out as my choice of research method because it focuses on contemporary events and does not require control of behavioural events. In my research to seek a theoretical explanation for my central research question, case study appears more feasible than, and superior to the other methods.
因此，我选择了案例研究法，因为它关注当代事件，不需要控制行为事件。因此，案例研究法是我的首选研究方法，因为它关注当代事件，不需要控制行为事件。在我为中心研究问题寻求理论解释的研究中，案例研究似乎比其他方法更可行，也更有优势。

In this research, I want to conduct a case study with in-depth investigation of a contemporary phenomenon to understand the causal mechanisms regarding how patterns of corporate governance lead to cross-firm spatial and temporal variations in SHE management practices. I want to understand the real-world cases of Chinese enterprises in relation to their patterns of corporate governance and SHE management practices, and the underlying structure, processes and outcomes in each case, as well as the causal links between the explanatory/independent variables and the outcome/dependent variables. To answer the central research question, “Why do Chinese enterprises differ with regards to their SHE management practices?” I seek theoretical explanations from a corporate governance perspective for the cross-firm variations in SHE management practices between Company A and Company X . Both the outcome/dependent variables and the explanatory/independent variables need to be described, measured, compared and contrasted, so that I can see the emerging patterns during the investigation work. Thus, comparative case study appears to be a suitable research method for my research. This is determined by the central research question because, in order to present the variations in SHE management practices among Chinese enterprises and then to explain these variations, I need to compare cases to seek empirical evidence for my central argument.
在本研究中，我希望通过对当代现象进行深入调查的案例研究，了解公司治理模式如何导致企业间 SHE 管理实践的空间和时间差异的因果机制。我希望了解中国企业在公司治理模式和 SHE 管理实践方面的真实案例，了解每个案例的基本结构、过程和结果，以及解释变量/独立变量与结果/依赖变量之间的因果联系。为了回答核心研究问题 "为什么中国企业在 SHE 管理实践方面存在差异？我试图从公司治理的角度对 A 公司和 X 公司在 SHE 管理实践方面的跨公司差异做出理论解释。结果变量/因变量和解释变量/自变量都需要进行描述、测量、比较和对比，这样我才能在调查工作中看到新出现的模式。因此，比较案例研究似乎是一种适合我的研究方法。这是由中心研究问题决定的，因为为了呈现中国企业 SHE 管理实践的差异，进而解释这些差异，我需要对案例进行比较，为我的中心论点寻找实证证据。

The comparative case study is the systematic comparison of two or more data points (“cases”) obtained through use of the case study method (Kaarbo and Beasley, 1999). The idea that comparison is a “good thing” is built into our sense of how we understand the world. Comparison sharpens our power of description and can be an invaluable stimulation for concept formation and contributes especially to the inductive discovery of new hypotheses and to theory building (Collier, 1993). Glaser et al. (1968) detailed a comparative method for developing grounded theory, which relies on continuous comparison of data and theory, beginning with
案例比较研究是对通过使用案例研究方法获得的两个或多个数据点（"案例"）进行系统比较（Kaarbo 和 Beasley，1999 年）。比较是一件 "好事"，这种观念已融入我们认识世界的意识之中。比较可以增强我们的描述能力，对概念的形成是一种宝贵的刺激，尤其有助于归纳发现新的假设和建立理论（Collier，1993）。Glaser 等人（1968 年）详细介绍了发展基础理论的比较方法，这种方法依赖于对数据和理论的持续比较，从以下方面开始
data collection. In my research, the analytical objective is to explore causal links between patterns of corporate governance and SHE management practices through an in-depth understanding of the differences across Company A and Company X in terms of the explanatory/independent variables and the outcome/dependent variables. This is the comparison that Collier (1993) indicates as “[ [] he third type of comparison for examination of two or more cases in order to highlight how different they are, thus setting the framework for interpreting the way different processes of change play out within each context”. To answer the “why” central research question, the comparative case study serves as a valid approach to interpreting why different patterns of corporate governance lead to different SHE management practices, and then generating new propositions/hypotheses to be empirically verified in the process of theory building. Comparative case study, in this respect, is superior to single case study and multiple case studies.
数据收集。在我的研究中，分析目标是通过深入了解 A 公司和 X 公司在解释变量/自变量和结果变量/因变量方面的差异，探索公司治理模式与 SHE 管理实践之间的因果联系。Collier (1993)将这种比较称为"[[]第三种比较，即对两个或多个案例进行研究，以突出它们之间的差异，从而为解释每种情况下的不同变化过程设定框架"。为了回答 "为什么 "这一核心研究问题，比较案例研究是一种有效的方法，可以解释为什么不同的公司治理模式会导致不同的 SHE 管理实践，然后提出新的命题/假设，在理论构建过程中进行实证验证。在这方面，比较案例研究优于单一案例研究和多重案例研究。

Although any case study with a proper design can be used either for theory testing or for theory building, comparative case study is deemed more advantageous in building, developing and expanding theory than single case study or multiple case studies. Single case study is more a choice for theory and hypothesis testing in empirical studies, or for verifying findings to complement the use of other quantitative and statistical methods. In some research projects, when single case study is designed to develop theory, there often appears to be weakness in building contrast through spatial and temporal comparison. For example, in the often-used longitudinal single case study, there are no cross-sectional variations in data points, and the temporal changes could be caused by an impact from other causal factors that accumulate over time. So, there are limitations in the use of single case study in developing theory. For this research, the single case study approach simply cannot be used to answer the central research question which focuses on why there are cross-firm variations in SHE management practices. I need a structured comparative case study design to answer the central research question and to provide the theoretical explanation of cross-firm variations spatially and temporally.
尽管任何经过适当设计的案例研究都可用于理论检验或理论构建，但比较案例研究被认为在构建、发展和扩展理论方面比单一案例研究或多重案例研究更有优势。在实证研究中，单一案例研究更多地是用于理论和假设检验，或用于验证研究结果，以补充其他定量和统计方法的使用。在一些研究项目中，当单一案例研究旨在发展理论时，通过空间和时间比较来建立对比往往显得比较薄弱。例如，在经常使用的纵向单一案例研究中，数据点没有横截面的变化，而时间上的变化可能是由其他因果因素的影响随着时间的推移而累积造成的。因此，使用单一案例研究来发展理论有其局限性。就本研究而言，单一案例研究法根本无法回答研究的核心问题，即为什么企业间的 SHE 管理实践存在差异。我需要一种结构化的比较案例研究设计来回答中心研究问题，并从理论上解释跨公司在空间和时间上的差异。

Comparative case study can be deemed to be a distinctive form of multiple case study. Most commonly, multiple case studies are also used to test theory and hypotheses, or to verify
比较案例研究可以被视为多重案例研究的一种独特形式。最常见的是，多重案例研究也用于检验理论和假设，或用于验证
findings as a complementary method for use alongside quantitative and statistical methods within a mixed methods approach. They can be designed to develop theory through a comparative approach by using more than two cases within the comparative framework. However, there are two challenges with the design of multiple cases in a comparative framework. Firstly, compared to using two comparative cases, using more cases dilutes the indepth investigation of each case, especially within a limited word count as required in a research project. This research project, aiming at developing theory in the exploratory stage of an unexplored research topic, and at investigating underlying mechanisms and processes, involves a huge workload in terms of interviews with a group of people. It would not be feasible to go into as much depth if I had to use more cases. Secondly, using more cases brings the difficulty of isolating other extraneous factors and managing the rival and alternative explanations, which does not help to achieve the “most similar systems design”, increases the complexity of the analytical work and, in some situations, could lead to the failure of comparative analysis. Ultimately, if two cases can offer sufficient variations and contrasts, and can achieve the “most similar systems design”, it is not necessary to use more cases. In my research, it is more appropriate to conduct a comparative case study through cross-sectional and longitudinal analysis of Company A and Company X in order to address the spatial and temporal cross-firm variations in SHE management practices and seek a theoretical explanation from the corporate governance perspective.
作为一种补充方法，在混合方法中与定量和统计方法一起使用。可以在比较框架内使用两个以上的案例，通过比较方法发展理论。然而，在比较框架中设计多个案例有两个挑战。首先，与使用两个比较案例相比，使用更多案例会削弱对每个案例的深入调查，尤其是在研究项目所要求的有限字数内。本研究项目的目的是在一个尚未探索的研究课题的探索阶段发展理论，并调查其背后的机制和过程，这涉及到与一群人进行访谈的巨大工作量。如果我必须使用更多的案例，就无法深入研究。其次，使用更多的案例会带来隔离其他外在因素、管理对立解释和替代解释的困难，这不利于实现 "最相似的系统设计"，增加了分析工作的复杂性，在某些情况下可能导致比较分析的失败。归根结底，如果两个案例能提供足够的变化和对比，并能实现 "最相似的系统设计"，那么就没有必要使用更多的案例。在笔者的研究中，通过对 A 公司和 X 公司的横向和纵向分析进行案例比较研究，以解决 SHE 管理实践的跨公司时空差异，并从公司治理的角度寻求理论解释，是比较合适的。

To answer the central research question, it is appropriate that I adopt a case study research strategy with a qualitative orientation to develop and expand theory through a comparative case study design. A comparative case study appears more suitable and superior to large-n analysis, single case study and other methods. The key to the success of my research project is to have a sound research design for a comparative case study.
为了回答这个核心研究问题，我采用了定性取向的案例研究策略，通过比较案例研究设计来发展和扩展理论。比较案例研究似乎比大 n 分析、单一案例研究和其他方法更适合，也更有优势。我的研究项目能否取得成功，关键在于比较案例研究的研究设计是否合理。

As Yin (2014) indicates, every type of empirical research study has an implicit, if not explicit, research design, which is the logical sequence that connects the empirical data to a study’s
正如 Yin（2014）所指出的，每一种实证研究都有一个隐含的研究设计（如果不是显性的），也就是将实证数据与研究的逻辑顺序联系起来的研究设计。
initial research questions and ultimately to its conclusion. Between questions and conclusions, there are a number of major steps in research design. In case study research, five components of the required research design are case study research questions, propositions (if any), units of analysis, logic connecting data to propositions, and criteria for interpreting the findings (Yin, 2014). The research design of this project adopts the comparative case study method, aiming at theory development with a qualitatively oriented approach. The key elements of a comparative case study cover “what do we compare”, “why do we compare” and “how do we compare” through case study, and include various steps in research design. There are six such steps: Step 1. Identify a specific central research question and dependent variables for comparison. Step 2. Identify the explanatory variables and develop an explanatory framework. Step 3. Operationalize variables for structured-focused comparison. Step 4. Confirm the case selection for comparative analysis. Step 5. Conduct data collection and create a case study database. Step 6. Perform data analysis and a theory-building review. These six steps of comparative case study research design do not stand separately from each other but rather, are integrated to provide a systematic approach to address “what” element we compare, and “why” and “how” we compare them in a comparative case study.
从最初的研究问题到最终的研究结论。在问题和结论之间，研究设计有几个主要步骤。在案例研究中，所需研究设计的五个组成部分是案例研究的研究问题、命题（如果有的话）、分析单位、数据与命题之间的逻辑联系以及解释研究结果的标准（Yin，2014 年）。本项目的研究设计采用比较案例研究法，旨在以定性为导向的方法进行理论发展。比较案例研究的关键要素包括通过案例研究 "比较什么"、"为什么比较 "和 "如何比较"，并包括研究设计的各个步骤。这些步骤共有六个：步骤 1.确定具体的中心研究问题和用于比较的因变量。第 2 步。确定解释变量并制定解释框架。第 3 步。对变量进行操作化，以便进行结构化的重点比较。步骤 4.确认比较分析的案例选择。第 5 步。进行数据收集并创建案例研究数据库。第 6 步。进行数据分析和理论建设回顾。比较案例研究设计的这六个步骤并不是相互独立的，而是相互融合的，从而提供了一种系统的方法，解决我们在比较案例研究中 "比较什么 "要素，以及 "为什么 "和 "如何 "进行比较的问题。

Steps 1, 2 and 3 of the research design for the comparative case study in this project have been properly covered in Chapter Two and Chapter Three. The central research question, “Why do Chinese enterprises differ with regards to their SHE management practices?”, arises from the empirical concern of cross-firm variations in SHE management practices. A comparative framework for SHE management practices has been developed with the “Leadership, Behaviour, Technique” dimensions of the outcome/dependent variables being operationalized for structured-focused comparison. To answer the central research question, an explanatory framework has been developed, in which corporate governance is considered as the valid explanatory factor when other factors are controlled. Structural and ideational variables of the patterns of corporate governance have been operationalized for comparative analysis. In the research design, the evaluation of SHE management practices for Company A and Company X, and the illustration of cross-firm variations follow the combined approach of quantitative scoring and qualitative analysis according to the three “Leadership, Behaviour, Technique”
本项目比较案例研究的研究设计步骤 1、2 和 3 已在第二章和第三章中作了适当阐述。核心研究问题 "为什么中国企业在 SHE 管理实践方面存在差异？"来自于对跨企业 SHE 管理实践差异的实证关注。通过对结果/因变量的 "领导力、行为、技术 "维度进行操作化，我们建立了一个 SHE 管理实践的比较框架，以便进行结构化的重点比较。为了回答研究的核心问题，我们制定了一个解释框架，在该框架中，公司治理被视为在控制其他因素的情况下的有效解释因素。为进行比较分析，对公司治理模式的结构变量和思想变量进行了操作化处理。在研究设计中，对 A 公司和 X 公司的 SHE 管理实践进行评估，并根据 "领导力、行为、技术 "三个要素，采用定量评分和定性分析相结合的方法，说明不同公司之间的差异。
dimensions and the twelve associated constitutive attributes. However, the comparative analysis of patterns of corporate governance and the whole project design, especially the core part of theoretical analysis of the causal nexus between corporate governance and SHE management practices, are highly qualitative. Thus, the comparative case study in this project is qualitatively oriented.
维度和十二个相关的构成属性。然而，对公司治理模式的比较分析和整个项目设计，特别是对公司治理与 SHE 管理实践之间因果关系的核心部分的理论分析，都是高度定性的。因此，本项目的比较案例研究是以定性为导向的。

Steps 5 and 6 of the research design for the comparative case study in this project are illustrated in Sections 4.4 and 4.5 respectively. Step 4, “Case Selection”, as the centre of comparative case study, is described here and it is explained why Company A and Company X are selected for the comparative case study. I further elaborate the research design of the cross-sectional analysis and longitudinal study to address the spatial variations and temporal changes in both patterns of corporate governance and SHE management practices. This strengthens the theoretical explanation of the causal nexus between independent variables and dependent variables.
第 4.4 节和第 4.5 节分别介绍了本项目比较案例研究设计的第 5 步和第 6 步。第 4 步 "案例选择 "作为比较案例研究的中心，在此进行说明，并解释为什么选择 A 公司和 X 公司进行比较案例研究。我进一步阐述了横向分析和纵向研究的研究设计，以解决公司治理模式和 SHE 管理实践的空间差异和时间变化问题。这加强了对自变量和因变量之间因果关系的理论解释。

As a vital factor in the success of this research project, the selection of cases is the most important aspect for building theory in a comparative case study. Traditionally, in hypothesistesting research, case selection relies on statistical sampling and cases are selected from the population with the goal of obtaining accurate statistical evidence on the distribution of variables within the population. In contrast, the sampling of cases from the chosen population is unusual when building theory from case studies (Eisenhardt, 1989b). Such theory building research relies on theoretical sampling and, as Glaser et al. (1968) indicate, cases are chosen for theoretical and not statistical reasons. Cases may be chosen to replicate previous cases or to extend emergent theory, or they may be chosen to fill theoretical categories and provide examples of polar types. As Pettigrew (1990) noted, given the limited number of cases which can usually be studied during research, it makes sense to choose cases such as extreme situations and polar types in which the process of interest is “transparently observable”.
作为本研究项目成功的关键因素，案例的选择是比较案例研究中建立理论的最重要环节。传统上，在假设检验研究中，案例的选择依赖于统计抽样，从人群中选择案例，目的是获得人群中变量分布的准确统计证据。相比之下，从案例研究中构建理论时，从所选人群中抽取案例的做法并不常见（Eisenhardt, 1989b）。此类理论构建研究依赖于理论抽样，正如 Glaser 等人（1968 年）所指出的，选择案例是出于理论而非统计的原因。选择案例可能是为了复制以前的案例或扩展新出现的理论，也可能是为了填补理论范畴并提供两极类型的实例。正如 Pettigrew（1990 年）所指出的，鉴于研究过程中可研究的案例数量有限，选择极端情况和极 端类型等案例是有意义的，因为在这些案例中，所关注的过程是 "可观察到的"。

This gives some concept of the “idea of control” for case studies, which is at the heart of systematic investigation. Control of the comparative case study is achieved through case selection, in which there are three important tasks that involve control: selecting comparable
这给出了案例研究的 "控制思想 "的一些概念，而这正是系统调查的核心。比较案例研究的控制是通过案例选择来实现的，其中涉及控制的有三项重要任务：选择可比较的
cases, selecting cases that vary on the dependent variables, and selecting cases across subgroups of the population to address alternative explanations (Kaarbo and Beasley, 1999). The selection of cases for building, developing and expanding theory should be based on the nature of the theory that is being constructed, rather than on a particular case that is otherwise of some interest to the researcher. In other words, cases should not be chosen for comparability on nontheoretically derived properties. As Kaarbo and Beasley (1999) pointed out, a prerequisite for choosing comparative cases is to define what a “case”, or the unit of analysis, is for the investigation. Thus, choosing comparative cases directly follows from the first step of focusing on the central research question and identifying the class of phenomena that the question addresses.
选择案例、选择因变量而异的案例，以及选择不同人群的案例，以解决其他解释问题（Kaarbo 和 Beasley，1999 年）。在选择用于建立、发展和扩展理论的案例时，应以正在构建的理论的性质为基础，而不是以研究人员感兴趣的特定案例为基础。换句话说，不应该根据非理论性质来选择案例的可比性。正如 Kaarbo 和 Beasley（1999 年）所指出的，选择比较案例的一个先决条件是定义什么是 "案例"，即调查的分析单位。因此，选择比较案例直接源于第一步，即聚焦中心研究问题并确定问题所涉及的现象类别。

Following the principles as set out in the “most similar systems design” (Teune and Przeworski, 1970), I aim to select cases that are as similar as possible to minimize the number of explanatory variables, and thus to enhance comparability. Without comparability, the researcher cannot know if the variations seen in the cases are due to the explanatory variables under consideration or to other differences between the cases (Lijphart, 1971). Company A and Company X are two companies identified in real business life settings. They are located in the same region (i.e. in second tier cities around the Yangtze River Delta area), with exposure to the same external governance and legislation environment, operate in the same legal and regulatory setting, and face the same regulatory capacity from supervising authorities in the same province. They have similar product profile and marketing position, because they are competitors and key players in the same region in the same market sector, in which they have similar customer requirements because their domestic and international customers are very similar. They operate in the same automotive supply chain manufacturing industry, with similar SHE hazards and risks associated with the same manufacturing setting. They have operated for similar lengths of time and have the same product portfolio, with similar profit margins from their products. The selection of Company A and Company X for comparative analysis can meet the criteria of “most similar case design” by realizing the “idea of control” in fixing the potential extraneous/control variables. Thus, I can reduce the number of variables and focus on elaborating the valid explanatory variables to explain the causal nexus between patterns of corporate governance and
根据 "最相似系统设计"（Teune 和 Przeworski，1970 年）中提出的原则，我的目标是选择尽可能相似的案例，以尽量减少解释变量的数量，从而提高可比性。如果没有可比性，研究人员就无法知道案例中出现的差异是由所考虑的解释变量造成的，还是由案例之间的其他差异造成的（Lijphart，1971 年）。A 公司和 X 公司是两家在现实商业生活中确定的公司。它们位于同一地区（即长江三角洲地区周边的二线城市），面临相同的外部治理和立法环境，在相同的法律和监管环境下运营，并面临来自同一省份监管当局的相同监管能力。它们具有相似的产品特征和市场定位，因为它们是同一地区同一市场领域的竞争者和主要参与者，它们具有相似的客户需求，因为它们的国内和国际客户非常相似。它们在相同的汽车供应链制造行业中运营，在相同的制造环境中存在类似的 SHE 危险和风险。两家公司经营时间相近，产品组合相同，产品利润率相似。选择 A 公司和 X 公司进行对比分析，可以通过实现 "控制思想 "来固定潜在的外部变量/控制变量，从而达到 "最相似案例设计 "的标准。因此，笔者可以减少变量的数量，集中精力阐述有效的解释变量，以解释公司治理模式与公司治理之间的因果关系。

SHE management practices. This therefore eliminates or minimizes the effects from extraneous variables on the causal links to be investigated.
SHE 管理实践。因此，这消除或最大限度地减少了无关变量对要调查的因果联系的影响。

Company A and Company X are two cases with clear variations in SHE management practices, which are the outcome/dependent variables, which have been observed in due diligence activities when Company A and Company X were involved in a merger and acquisition deal. These variations are illustrated further in the empirical comparative case studies in Chapter Five. The case selection meets the “most similar case design” rule for comparative case study, allowing the possibility of variations in the value of the dependent variables (King et al., 1994). Without such variations the researcher cannot make any causal inference about the phenomenon because the same explanatory variables may be present in cases in which the phenomenon is absent (Kaarbo and Beasley, 1999).
A 公司和 X 公司是两个在 SHE 管理实践方面存在明显差异的案例，这是在 A 公司和 X 公司参与并购交易的尽职调查活动中观察到的结果/因变量。第五章的实证比较案例研究将进一步说明这些差异。案例选择符合比较案例研究的 "最相似案例设计 "规则，允许因变量的值存在变化的可能性（King 等人，1994 年）。如果没有这种变化，研究人员就无法对现象做出任何因果推论，因为在不存在现象的案例中可能存在相同的解释变量（Kaarbo 和 Beasley，1999 年）。

The selection of Company A and Company X also gives consideration to cases across subgroups of the population with alternative explanations in mind. The purpose of this is to demonstrate that the relationship holds across different subgroups of a population, which gives the researcher the opportunity to challenge alternative explanations (Kaarbo and Beasley, 1999). Company A and Company X are from different subgroups of the private business sector; Company A is a foreign investor-owned company and Company X is a local family-owned company. This case selection covers two major subgroups in the private business sector in Eastern China. This, therefore, ensures that investigation of causal links between patterns of corporate governance and SHE management practices holds across different subgroups of the private business sector, which offers opportunities for the researcher to challenge the alternative explanations. As illustrated in Chapter Three, I have ruled out the impact of extraneous factors on SHE management practices in companies from different subgroups of the private sector (i.e. Company A and Company X), and have concluded that patterns of corporate governance, as valid explanatory variables, are the determinants of the impact on cross-firm variations in SHE management practices, regardless of subgroups in the case population.
在选择 A 公司和 X 公司时，还考虑到了不同人口亚群的案例，并考虑到了其他解释。这样做的目的是为了证明这种关系在不同的人口亚群中都是成立的，从而使研究人员有机会对其他解释提出质疑（Kaarbo 和 Beasley，1999 年）。A 公司和 X 公司来自私营企业的不同子群体；A 公司是一家外国投资者所有的公司，X 公司是一家本地家族所有的公司。这一案例选择涵盖了华东地区民营企业的两大分支。因此，这确保了对公司治理模式与 SHE 管理实践之间因果关系的调查能够在民营企业的不同细分群体中进行，从而为研究者提供了挑战其他解释的机会。如第三章所示，笔者排除了外在因素对民营企业不同子群体（即 A 公司和 X 公司）的 SHE 管理实践的影响，得出结论认为，公司治理模式作为有效的解释变量，是影响跨公司 SHE 管理实践差异的决定因素，与案例群体中的子群体无关。

In this research, I only select two companies for comparative analysis, because research aiming
在本研究中，我只选择了两家公司进行比较分析，因为研究的目的是
at building, developing and expanding theory involves in-depth investigation and a huge amount of interview and qualitative data collection and analysis, which does not make it feasible to involve more companies for study and comparison. Also, more than two companies would make the project much more complicated and difficult to manage in terms of the variables and the interactions between them. Company A and Company X are two typical representative cases of the population groups of Chinese enterprises in the selected industry in the Yangtze River Delta area and fit the “most similar case design” requirement. Continuing with two cases for comparative analysis is well justified in “most similar case design” terms. The selection of Company A and Company X is based on the nature of the theory that is being constructed, focusing on the central research question, and on the analytical objective of examining the causal links between patterns of corporate governance and SHE management practices.
在建立、发展和扩展理论时，需要进行深入调查，收集和分析大量的访谈和定性数 据，因此不可能让更多的公司参与研究和比较。此外，两家以上的公司也会使项目在变量和变量之间的相互作用方面变得更加复杂和难以管理。A 公司和 X 公司是长三角地区所选行业中国企业群体的两个典型代表案例，符合 "最相似案例设计 "的要求。从 "最相似案例设计 "的角度来看，继续使用两个案例进行比较分析是合理的。选择 A 公司和 X 公司是基于正在构建的理论的性质，聚焦于核心研究问题，以及研究公司治理模式与 SHE 管理实践之间因果关系的分析目标。

The profiles of company A and Company X are captured in Table 4. The unit of analysis is company entity at the factory level because SHE management practices are mainly implemented at this level, where all of the empirical data regarding SHE management practices can be collected. Company A is a subsidiary entity of ABC Group, and is a factory level company entity being operated in Yangtze River Delta area. ABC Group is a multinational manufacturing group making and selling various industrial products globally. Company X is the only factory level company entity of XYZ Group, which is a small family business with headquarters located in the Yangtze River Delta area. XYZ Group also owns two other trading company entities registered outside of the Yangtze River Delta area. In my comparative case study research design, I use both cross-sectional analysis and longitudinal study. Data collection procedures and the data collection plan are made available to ensure a triangular setup of multiple sources for data collection, i.e. semi-structured interviews, structured-focused questionnaires, observation, documents and review of archived records. The selection of Company A and Company X creates a perfect fit with the “most similar case design” for comparative analysis by fixing most of the extraneous variables to minimize their potential impact, which then facilitates the best comparative analysis of two companies to support the achievement of the analytical objective.
A 公司和 X 公司的概况见表 4。分析单位是工厂一级的公司实体，因为 SHE 管理实践主要在这一级实施，所有有关 SHE 管理实践的经验数据都可以在这一级收集到。A 公司是 ABC 集团的子公司，是一家在长江三角洲地区运营的工厂级公司实体。ABC 集团是一家跨国制造集团，在全球生产和销售各种工业产品。X 公司是 XYZ 集团唯一的工厂级公司实体，XYZ 集团是一家小型家族企业，总部位于长江三角洲地区。XYZ 集团还拥有另外两家在长三角地区以外注册的贸易公司实体。在比较案例研究设计中，我采用了横截面分析和纵向研究两种方法。数据收集程序和数据收集计划确保了数据收集的多种来源的三角设置，即半结构化访谈、结构化重点问卷、观察、文件和档案记录审查。选择 A 公司和 X 公司作为比较分析的 "最相似案例设计"，通过固定大部分无关变量，将其潜在影响降至最低，从而实现对两家公司的最佳比较分析，支持分析目标的实现。

Table 4 Company profiles of the companies selected for comparative case analysis
表 4 被选作比较案例分析的公司概况

It has taken quite a while for me, as the researcher, to screen, review, make a preliminary analysis of, and finally confirm the selection of Company A and Company X as the two cases for the comparative analysis. As the APAC SHE Director for the ABC Group, I have been in charge of SHE management of about 70 legal entities with about 40 manufacturing plants present in 13 countries in the Asia-Pacific region. Among these entities and manufacturing plants, there are fully foreign companies and joint ventures. In my role, I have the opportunity to interact with other companies in different industries, including those of customers, suppliers and competitors. I therefore had a large population of potential sample cases. Through screening, I cut this down to six short-listed cases, on which I performed a preliminary analysis to find out how these cases could fit the needs of empirical study aimed at building, developing and expanding theory. This preliminary analysis, through pilot projects, ruled out four of the six short-listed cases because they were unable to meet the criteria set for the “most similar case
作为研究者，我花了相当长的时间对 A 公司和 X 公司进行筛选、审查、初步分析，并最终确认选择这两家公司作为比较分析的案例。作为 ABC 集团的亚太地区 SHE 总监，我一直负责亚太地区 13 个国家约 70 家法人实体和 40 家制造工厂的 SHE 管理。在这些法人实体和生产工厂中，不乏外国公司和合资企业。在工作中，我有机会与不同行业的其他公司进行交流，包括客户、供应商和竞争对手。因此，我有大量的潜在样本案例。通过筛选，我最终确定了六个入围案例，并对其进行了初步分析，以了解这些案例如何满足实证研究的需要，从而建立、发展和扩展理论。通过试点项目的初步分析，我排除了六个入围案例中的四个，因为它们无法满足 "最相似案例 "的标准。
design” and the requirement for both cross-sectional and longitudinal empirical studies. It has been a quite complicated and challenging process to screen, review and preliminarily analyse the potential cases from the beginning of the conceptual design of my research project until March of 2017, when ABC Group started a merger and acquisition deal with Company X as the target. It was then when I found out and confirmed that Company A and Company X are the two best cases that I can use to construct the “most similar case design” and perform crosssectional and longitudinal comparative case analysis with a great potential for perfectly supporting the theory building.
设计 "以及横向和纵向实证研究的要求。从我的研究课题概念设计开始，到 2017 年 3 月 ABC 集团以 X 公司为并购对象启动并购交易，对潜在案例的筛选、审查和初步分析是一个相当复杂和具有挑战性的过程。这时，我才发现并确认，A 公司和 X 公司是我可以用来构建 "最相似案例设计 "并进行横向和纵向比较案例分析的两个最佳案例，具有完美支持理论构建的巨大潜力。

Cross-sectional analysis is a type of observational study that analyses data collected from cases to be studied at a specific point in time, i.e. cross-sectional data. The cross-sectional analysis starts with a structured-focused comparison of Company A and Company X through systematic evaluation of SHE management practices using a standardized set of evaluation criteria, as shown in Appendix I, supported with interviews, observation and document review. The analysis of the cross-sectional data consists of comparing the differences in SHE management practices between Company A and Company X. The specific point in time for the crosssectional snapshot is Quarter One of 2017, because at this point, ABC Group conducted SHE due diligence activities in Company X, and I had full access to the company’s cross-sectional data. The cross-sectional snapshot in Quarter One of 2017 is used to represent the contemporary cross-sectional data describing the evolution of SHE management practices during 2012-2017 for Company A, and during 2011-2017 for Company X, which supports my comparative analysis of Company A and Company X with respect to their SHE management practices and the spatial variations between the two companies.
横断面分析是观察研究的一种，它分析的是在特定时间点从待研究案例中收集的数据，即横断面数据。如附录 I 所示，横断面分析首先通过使用一套标准化的评价标准对 A 公司和 X 公司的 SHE 管理实践进行系统评价，并辅以访谈、观察和文件审查，对 A 公司和 X 公司进行结构化的重点比较。横截面数据的分析包括比较 A 公司和 X 公司在 SHE 管理实践方面的差异。横截面快照的具体时间点是 2017 年第一季度，因为此时 ABC 集团对 X 公司开展了 SHE 尽职调查活动，笔者可以全面获取该公司的横截面数据。2017 年第一季度的横截面快照用来代表当代横截面数据，描述 2012-2017 年期间 A 公司 SHE 管理实践的演变，以及 2011-2017 年期间 X 公司 SHE 管理实践的演变，这为我对 A 公司和 X 公司的 SHE 管理实践以及两家公司之间的空间差异进行比较分析提供了支持。

In conducting the SHE management practices evaluation of Company A and Company $\mathrm{X},\mathrm{I}$$\mathrm{X},\mathrm{I}$X,I\mathrm{X}, \mathrm{I} have involved two additional SHE professionals, i.e. the China SHE manager and the APAC occupational safety manager, who worked for me as part of the regional SHE team in ABC Group. Both professionals have more than ten years of working experience in SHE management, are well recognized SHE experts and have served as SHE professionals in several companies during their careers, with their latest experience being working for me in ABC Group. At the
在对 A 公司和 $\mathrm{X},\mathrm{I}$$\mathrm{X},\mathrm{I}$X,I\mathrm{X}, \mathrm{I} 公司进行 SHE 管理实践评估时，我还请了另外两位 SHE 专业人士，即中国区 SHE 经理和亚太区职业安全经理，他们作为 ABC 集团区域 SHE 团队的一员为我工作。这两名专业人员都有十多年的 SHE 管理工作经验，是公认的 SHE 专家，在其职业生涯中曾在多家公司担任 SHE 专业人员，他们最近的工作经历是在 ABC 集团为我工作。在
time they were involved in the field investigation work, they did not know that Company A and Company X were the cases selected for my comparative case study and they knew nothing about my central research question and research aim. They just conducted the evaluation of SHE management practices by checking procedures, documents and records along with their site observations, and interviews with managers and employees to verify their findings etc. They were asked only to conduct evaluations of SHE management practices with their expert input. They just performed their normal duties as SHE professionals engaged in SHE due diligence work to compare the SHE management practices of Company A and Company X. Their final report was submitted to me as their supervisor for review.
他们在参与实地调查工作时，并不知道 A 公司和 X 公司是我选择的比较研究案例，对我的中心研究问题和研究目的也一无所知。他们只是通过检查程序、文件和记录，以及现场观察、与管理人员和员工面谈以核实调查结果等方式，对安全、健康和环境管理做法进行评估。他们只是被要求对安全、健康和环境管理措施进行评估，并提供专家意见。他们只是履行了作为从事 SHE 尽职调查工作的 SHE 专业人员的正常职责，对 A 公司和 X 公司的 SHE 管理做法进行了比较。

In a real-life setting, the involvement of the China SHE manager and the APAC occupational safety manager together with myself to carry out this SHE management practices evaluation constituted a good “multiple investigators” approach, which greatly enhanced the objectivity of the evaluation results, avoiding the accusation of bias. This, therefore, enhances the overall reliability and validity of my research. Eisenhardt (1989b) indicated two advantages of multiple investigators: Firstly, multiple investigators enhance the creative potential of a study, because two members often have complementary insights, which add to the richness of the data, and their different perspectives increase the likelihood of capitalizing on any novel insights which may arise from the data. Secondly, the convergence of observations from multiple investigators enhances confidence in the findings and increases the likelihood of surprising findings. I informed the China SHE manager and the APAC occupational safety manager about my research project only after the SHE management practices evaluation for Company A and Company X was completed. I expressed my thanks for their contributions and gave them the participant information sheet (Appendix III) and consent form (Appendix IV) to sign. They were asked to participate in the next step in the field studies, both as investigators, to further analyse SHE management practices, and as interviewees, to provide input and evidence to support the research from a participant’s point of view.
在现实生活中，中国 SHE 经理和亚太区职业安全经理与我本人共同参与了 SHE 管理实践评估，这构成了一种良好的 "多方调查 "方法，大大提高了评估结果的客观性，避免了偏见的指责。因此，这增强了我的研究的整体可靠性和有效性。艾森哈特（1989b）指出了多人调查的两个优势：首先，多名调查员可以提高研究的创造潜力，因为两名调查员往往具有互补的见解，从而增加了数据的丰富性，而且他们的不同视角也增加了利用数据中可能产生的新见解的可能性。其次，多位调查人员的观察结果趋于一致，增强了对调查结果的信心，也增加了出现令人惊讶的发现的可能性。在完成对 A 公司和 X 公司的 SHE 管理实践评估后，我才将研究项目告知中国 SHE 经理和亚太区职业安全经理。我对他们所做的贡献表示感谢，并给了他们参与者信息表（附录 III）和同意书（附录 IV）让他们签字。我要求他们参与下一步的实地研究，既作为调查员进一步分析 SHE 管理实践，又作为受访者从参与者的角度提供支持研究的意见和证据。

After observing the cross-firm variations in SHE management practices, coupled with the identified literature gaps, I have raised the central research question, “Why do Chinese
通过观察不同企业在 SHE 管理实践方面的差异，再结合已发现的文献空白，我提出了一个核心研究问题，即 "为什么中国企业的 SHE 管理实践与其他企业不同？
enterprises differ with regards to their SHE management practices?”, have conducted theoretical reasoning through a literature review, and have proposed an explanatory framework, as illustrated in Chapter Three. The testing of the explanatory framework starts with the crosssectional analysis of Company A and Company X. The data collection and analysis are conducted following the “Guide for comparative analysis of patterns of corporate governance and the effects on SHE management practices” (Appendix II), with both semi-structured interviews and structured-focused evaluation being conducted. For the cross-sectional analysis of SHE management practices, the specific time period of Quarter One of 2017 is taken as a snapshot to represent the contemporary cross-sectional data on the development of patterns of corporate governance during 2012-2017 for Company A and during 2011-2017 for Company X.
企业在 SHE 管理实践方面的差异？"，通过文献综述进行了理论推理，并提出了解释框 架，如第三章所示。数据收集和分析按照《公司治理模式及其对 SHE 管理实践影响的比较分析指南》（附录 II）进行，采用半结构化访谈和结构化重点评估两种方式。在 SHE 管理实践的横向分析中，以 2017 年第一季度为具体时间段，代表 A 公司 2012-2017 年期间公司治理模式发展的当代横向数据，以及 X 公司 2011-2017 年期间公司治理模式发展的当代横向数据。

Although, in the research design, I collect the pooled cross-sectional data for March 2017, as a snapshot to represent contemporary spatial variations, and to reflect the average status during five to six years (i.e. during 2012-2017 for Company A and during 2011-2017 for Company X), these data support the spatial comparative analysis of SHE management practices and patterns of corporate governance. There is a concern that the effect of patterns of corporate governance on SHE management practices may take a longer time to develop and emerge, and that both the corporate governance mechanism and power structure, as the structural variable, and corporate value orientation, as the ideational variable, need more years to develop and demonstrate their impact on SHE management practices. There is a need for socialization and internalization processes, especially for the corporate value orientation as ideational variable. The crosssectional data only indicate cross-firm spatial variations in both SHE management practices and patterns of corporate governance. It sounds less convincing to make an immediate conclusion that different patterns of corporate governance lead to different SHE management practices. The spatial variations do not describe in enough detail the underlying mechanisms and associated changes through the socialization and internalization processes. To enhance the internal consistency, validity and reliability of the explanatory framework and propositions, in order to provide a triangulation setup in the research design, I also conduct longitudinal studies of both Company A and Company X. Longitudinal study means studying a case at two or more
虽然在研究设计中，笔者收集了 2017 年 3 月的集合横截面数据，作为代表当代空间变化的快照，反映了五到六年间的平均状况（即 A 公司 2012-2017 年间和 X 公司 2011-2017 年间），但这些数据为 SHE 管理实践和公司治理模式的空间比较分析提供了支持。令人担忧的是，公司治理模式对 SHE 管理实践的影响可能需要更长的时间才能形成和显现，作为结构变量的公司治理机制和权力结构，以及作为思想变量的公司价值取向，都需要更多的时间来形成和显现其对 SHE 管理实践的影响。特别是作为思想变量的企业价值取向，还需要社会化和内化过程。横向数据只表明了企业间在 SHE 管理实践和公司治理模式上的空间差异。立即得出不同的公司治理模式会导致不同的 SHE 管理实践的结论似乎不太令人信服。空间差异没有足够详细地描述社会化和内部化过程的内在机制和相关变化。为了提高解释框架和命题的内部一致性、有效性和可靠性，在研究设计中提供三角测量设置，我还对 A 公司和 X 公司进行了纵向研究。
different points in time. As Yin (2014) indicates, the theory of interest is likely to specify how certain conditions and their underlying processes change over time. The desired time intervals would presumably reflect the anticipated stages at which the changes should reveal themselves. These may be pre-specified time intervals, such as prior to, and then after some critical event, following a “before” and “after” logic (Yin, 2014).
不同的时间点。正如 Yin（2014 年）所指出的，相关理论可能会具体说明某些条件及其基本过程是如何随时间而变化的。所需的时间间隔大概反映了变化显现的预期阶段。这些可能是预先指定的时间间隔，例如在某些关键事件之前和之后，遵循 "之前 "和 "之后 "的逻辑（Yin，2014 年）。

The longitudinal studies for Company A and Company X are conducted retrospectively, looking back to 2007 to combine both the cross-sectional and time series data to examine how the changes in patterns of corporate governance have led to changes in SHE management practices over time. As desired intervals, there are two time periods for both Company A and Company X. For Company A, these are the years 2007-2011 and the years 2012-2017, while for company X, they are the years 2007-2010 and the years 2011-2017. The justification for defining two time periods for each company is based on the initial study of the ten-year histories of both companies, which identified major changes in 2011-2012 for Company A and in 2010-2011 for Company X. Four, five or six years as a time period in which to investigate the evolution of, and changes in both corporate governance and SHE management practices is suitable to meet the needs of longitudinal study. The ten-year longitudinal data (or panel data) offers the longitudinal studies (or panel analysis) the chance to examine the temporal changes in both the explanatory/independent variables and the outcome/dependent variables, as well as the nexus between these variables. This then enhances the explanatory power of the proposed explanatory framework and enhances the internal consistency, validity and reliability of my central argument. The longitudinal data are obtained through semi-structured interviews with the same group of interviewees, with additional interview questions designed, as in Appendix II, so that the information can be obtained together with the cross-sectional data collection. The longitudinal data are then included as part of the data pool for the temporal analysis to further support the structured-focused spatial evaluation of patterns of corporate governance for Company A and Company X, and the analysis of causal effects of patterns of corporate governance on SHE management practices.
对 A 公司和 X 公司的纵向研究以回顾的方式进行，时间追溯到 2007 年，将横截面数据和时间序列数据结合起来，研究公司治理模式的变化如何随着时间的推移导致 SHE 管理实践的变化。A 公司的时间段为 2007-2011 年和 2012-2017 年，X 公司的时间段为 2007-2010 年和 2011-2017 年。对两家公司的十年历史进行初步研究后发现，A 公司在 2011-2012 年发生了重大变化，X 公司在 2010-2011 年发生了重大变化，因此为两家公司确定两个时间段是有道理的。十年的纵向数据（或面板数据）为纵向研究（或面板分析）提供了机会，可以研究解释变量/因变量和结果变量/依赖变量的时间变化，以及这些变量之间的联系。这就增强了所提出的解释框架的解释力，提高了我的中心论点的内部一致性、有效性和可靠性。纵向数据是通过对同一组受访者进行半结构化访谈获得的，并设计了附录 II 所述的额外访 谈问题，以便在收集横向数据的同时获得相关信息。 然后，将纵向数据作为时间分析数据池的一部分，以进一步支持对 A 公司和 X 公司的公司治理模式进行结构化空间评估，并分析公司治理模式对 SHE 管理实践的因果效应。

Eisenhardt (1989a) suggests building theories from case studies using four to ten cases. With
艾森哈特（Eisenhardt，1989a）建议从案例研究中建立理论，使用四到十个案例。通过
fewer than four cases, the empirical grounding of a theory is likely to be unconvincing unless the case has several mini-cases within it. In the research design of the comparative case study in my research project, conducting both cross-sectional and longitudinal analysis of Company A and Company X has generated four units of analysis (“mini cases”), which can then enhance the empirical grounding for theory building and offset the absence of two further cases for comparative case study. Methodologically, a comparative case study research design with crosssectional and longitudinal analysis of Company A and Company X meets the criteria of “most similar case design” to support the research objective of developing and expanding theory, and to answer the central research question.
如果案例少于四个，那么理论的实证基础很可能无法令人信服，除非案例中包含几个小型案例。在我的研究项目的比较案例研究设计中，通过对 A 公司和 X 公司进行横向和纵向分析，产生了四个分析单元（"小案例"），从而增强了理论构建的经验基础，弥补了比较案例研究中缺少另外两个案例的不足。从方法论上讲，对 A 公司和 X 公司进行横向和纵向分析的比较案例研究设计符合 "最相似案例设计 "的标准，可以支持发展和扩展理论的研究目标，并回答中心研究问题。

Case study is about investigating phenomena within real-world contexts. This has important implications for case study research design and data collection. If the data collection is not carried out properly, the entire case study can be jeopardized, and all of the earlier work in defining the central research question and case design could have been for naught. In order to conduct proper data collection, well designed field work procedures are essential because data are collected from people and institutions in their everyday situations, not within the controlled confines of a laboratory or the sanctity of a library. Thus, the researcher usually does not have control over the data collecting environment (Yin, 2014). In case study, it is important to integrate real-world events with the need for a data collection plan to ensure that a good quality of case study can be achieved with continuous interaction between the theoretical issues being studied and the data being collected.
案例研究是在真实世界的背景下对现象进行调查。这对个案研究的设计和数据收集具有重要影响。如果数据收集工作做得不好，整个案例研究就会受到影响，之前在确定中心研究问题和案例设计方面所做的工作就会付诸东流。为了进行适当的数据收集，精心设计的实地工作程序是必不可少的，因为数据是在人们和机构的日常生活中收集的，而不是在受控的实验室或神圣的图书馆中收集的。因此，研究人员通常无法控制数据收集环境（Yin，2014）。在案例研究中，重要的是要将现实世界的事件与数据收集计划的需要结合起来，以确保在所研究的理论问题与所收集的数据之间不断互动的情况下，实现案例研究的良好质量。

The key to open the door for data collection is to gain access to the organizations and interviewees involved in the research project. I have full access to Company A in China at all times because Company A is a subsidiary of ABC Group, and I am the APAC SHE Director for ABC Group. I can conduct audits and contact Company A’s management at any time that suits their convenience. I can then physically visit Company A for a site tour, to conduct interviews and review documents and records.
打开数据收集之门的关键在于获得参与研究项目的组织和受访者的访问权限。由于 A 公司是 ABC 集团的子公司，而我是 ABC 集团的亚太区 SHE 总监，因此我可以随时访问中国的 A 公司。我可以在 A 公司管理层方便的任何时间进行审核和联系。然后，我可以亲自前往 A 公司进行实地考察，进行访谈，审查文件和记录。

In the first quarter of 2017, ABC Group had targeted Company X for acquisition. I had led the SHE team to conduct due diligence, together with other work streams. Thus, I had full access to Company X during the due diligence period, although ABC Group in the end did not proceed with the acquisition of Company X due to the unsatisfactory outcome of the due diligence. There was a field visit to Company X for two full days during the due diligence period. I had the chance to directly observe operations at Company X , to conduct full interviews with all of the required managers and employees, together with a full review of the required documents and archival records. After the two days of due diligence activities at the manufacturing site of Company X, I was still able to call and visit Company X’s management for clarification of points raised in the due diligence activities, which offered me access to complete the rest of the data collection, with notes taken on the company’s SHE management practices and corporate governance practices. As a key member of the due diligence team, I also gained access to due diligence reports of other work streams, e.g. legal, finance, business, operations, human resources etc. In addition, I engaged in an internal review and discussion of Company X as the target company, in which I obtained all of the additional information needed for the research. I agreed with Company A and Company X to assure anonymity by using fictional names (e.g. ABC Group, XYZ Group, Company A, Company X) instead of the real company names. This assures the confidentiality of data for Company A and Company X and satisfies their ethical concerns in granting me full access.
2017 年第一季度，ABC 集团瞄准了 X 公司进行收购。我曾带领 SHE 团队与其他工作流一起开展尽职调查。因此，在尽职调查期间，我有充分的机会接触 X 公司，尽管由于尽职调查的结果不尽人意，ABC 集团最终没有继续收购 X 公司。在尽职调查期间，我对 X 公司进行了为期两天的实地考察。我有机会直接观察了 X 公司的运营情况，与所有必要的管理人员和员工进行了全面访谈，并对所需文件和档案记录进行了全面审查。在 X 公司生产现场进行了为期两天的尽职调查活动之后，我仍然能够打电话或拜访 X 公司的管理层，就尽职调查活动中提出的问题进行澄清，这为我完成其余的数据收集工作提供了机会，并对该公司的 SHE 管理实践和公司治理实践进行了记录。作为尽职调查小组的重要成员，我还获得了其他工作流（如法律、财务、业务、运营、 人力资源等）的尽职调查报告。此外，我还对作为目标公司的 X 公司进行了内部审查和讨论，从中获得了研究 所需的所有其他信息。我与 A 公司和 X 公司商定，使用虚构名称（如 ABC 集团、XYZ 集团、A 公司、X 公司）代替真实公司名称，以确保匿名性。这样既保证了 A 公司和 X 公司数据的保密性，又满足了他们的道德要求，让我可以完全访问他们的数据。

The core of the case study protocol is the preparation of a set of substantive questions reflecting the actual line of inquiry. Yin (2014) indicates that the protocol questions, in essence, are queries for the researcher, helping to remind the researcher of the information that needs to be collected and why, though in some instances, the specific questions may also serve as prompts in facilitating data collection in research field work. I bear in mind the importance of the overriding principles of the data collection effort. One principle is to use multiple sources of evidence. In my research, the data collection plan involves a triangular setup with multiple sources of evidence, e.g. semi-structured interviews, structured-focused questionnaires, direct observations, review of documentation and archival records etc. In doing research, I usually
个案研究规程的核心是准备一套反映实际调查思路的实质性问题。Yin（2014）指出，协议问题实质上是对研究者的询问，有助于提醒研究者需要收集哪些信息以及为什么要收集，尽管在某些情况下，具体问题也可能成为促进实地研究工作中数据收集的提示。我牢记数据收集工作首要原则的重要性。原则之一是使用多种证据来源。在我的研究中，数据收集计划采用三角设置，使用多种证据来源，如半结构化访谈、结构化重点问卷、直接观察、审查文件和档案记录等。在进行研究时，我通常
start with the collection of documents and archival records to prepare background information for the case study, then perform physical direct observation to see what is going on, followed by conducting interviews with relevant persons by using prepared questions to gain an in-depth understanding. In most cases the various means of data collection go in parallel with an integrated approach. No single source of evidence has a complete advantage over others. Various sources of evidence are highly complementary with each other, converging towards the same findings to enhance construct validity and reliability. One analysis of case study methods indicates that those case studies using multiple sources of evidence are rated more highly in terms of overall quality than those relying on only a single source of information, because the multiple sources of evidence essentially provide multiple measures of the same phenomenon being studied (Yin, 2014).
首先是收集文件和档案记录，为案例研究准备背景资料，然后进行实际的直接观察， 了解实际情况，接着利用准备好的问题对相关人员进行访谈，以深入了解情况。在大多数情况下，各种数据收集手段并行不悖，是一种综合方法。没有任何一种证据来源比其他证据来源更有优势。各种证据来源之间具有很强的互补性，可以汇聚成相同的结论，从而提高建构的有效性和可靠性。对案例研究方法的一项分析表明，使用多种证据来源的案例研究在整体质量方面的评分要高于仅依赖单一信息来源的案例研究，因为多种证据来源实质上为所研究的同一现象提供了多种衡量标准（Yin，2014 年）。

Documents and archival records take many forms in covering the written documentary information relevant to the case study. In my research, these records include, but are not limited to, company written policy, procedures and records, articles of association, organization charts, meeting agendas and minutes, memoranda, letters, e-mails, announcements, personnel profiles, project reports, budgeting and investment plans, governmental approvals and regulations, published material and other written documentary evidence. Documentary information is usually stable, unobtrusive and specific, and comes in written form, providing good detailed reference material that can be reviewed repeatedly in the course of my research work, including preparation for doing field work and the implementation of reviews of field work afterwards. Documents and archival records are usually the first things that I , as the researcher, look for prior to proceeding with observation and interviews, because they provide some basic written background information. The challenge is that I may not have full access to all documentary information simply due to the sensitivity of the research topic and confidentiality concerns. Incomplete collection of documents creates issues with possible biased selectivity and concerns about quality. In my research, I tackle these challenges by introducing expert review of documents and investigation of part of the field work. This is done for the evaluation of SHE management practices for Company A and Company X by using a team of SHE experts as multiple investigators.
文件和档案记录有多种形式，包括与案例研究相关的书面文件信息。在我的研究中，这些记录包括但不限于公司的书面政策、程序和记录、公司章程、组织结构图、会议议程和记录、备忘录、信函、电子邮件、公告、人事简介、项目报告、预算编制和投资计划、政府批准和法规、出版材料以及其他书面文件证据。文件资料通常比较稳定、不显眼、具体，并以书面形式出现，可以提供很好的详细参考资料，在我的研究工作过程中，包括准备开展实地工作和事后对实地工作进行审查时，都可以反复查阅。文件和档案记录通常是我作为研究人员在进行观察和访谈之前首先要寻找的东西，因为它们提供了一些基本的书面背景资料。挑战在于，仅仅由于研究课题的敏感性和保密问题，我可能无法完全获得所有文件信息。文件收集不全可能会造成选择性偏差和质量问题。在我的研究中，我通过引入专家审查文件和调查部分实地工作来应对这些挑战。在对 A 公司和 X 公司的 SHE 管理实践进行评估时，我使用了 SHE 专家团队作为多重调查员。

Case study usually takes place in the real-world setting of the case, which then creates the opportunity for direct observations, serving as another source of evidence in doing case study research that can range from formal to casual data collection activities (Yin, 2014). In this research, direct observations, as formal data collection activities, mainly occur in the research field work, in which the researchers need to assess the occurrence of certain types of behaviour and events in the course of the field work. These direct observations are “must have” aspects of evaluation criteria and need to be structured into the protocol of evaluating SHE management practices and patterns of corporate governance. Less formally, direct observations also occur throughout the field work, including observations of the field surroundings and the responses from people involved in the interviews, document reviews and other research activities. This observational evidence, although it can be collected in a casual way, is often useful in providing additional information about the research topics being studied (Yin, 2014). The observational evidence may even provide important indications and clues in the search for answers to the research question.
案例研究通常发生在案例的真实世界环境中，这就为直接观察创造了机会，成为案例研究中的另一种证据来源，可以是正式的数据收集活动，也可以是随意的数据收集活动（Yin，2014）。在本研究中，直接观察作为正式的数据收集活动，主要发生在研究的实地工作中，研究人员需要对实地工作过程中发生的某些类型的行为和事件进行评估。这些直接观察是评价标准 "必须具备 "的方面，需要纳入 SHE 管理实践和公司治理模式的评价规程中。不那么正式的直接观察也发生在整个实地工作中，包括对实地环境的观察以及参与访谈、文件审查和其他研究活动的人员的反应。这种观察证据虽然可以随意收集，但往往有助于提供有关所研究课题的更多信息（Yin，2014 年）。观察证据甚至可能为寻找研究问题的答案提供重要的迹象和线索。

Interview is one of the most important sources of case study evidence. The interview process usually starts after review of the collected documents and physical direct observation, to crosscheck and verify that what is written and what is observed are true. In my research, the semistructured individual interview, mainly with selected managers and also some employee representatives, is the primary tool for data collection and pursuing the line of inquiry. The semi-structured interview format is considered as the most appropriate data collection method because it not only helps in maintaining flexibility but also helps in developing and expanding the theoretical framework (Black and Champion, 1976). By using a set of interview guides with open questions, the researcher can explore the broadly defined central themes of the research in a natural setting. The flexibility of data collection through semi-structured interview allows detailed exploration of complex questions, the making of clarifications and the ensuring of anonymity for the respondents, particularly with regard to sensitive questions (Rubin and Rubin, 1995). In my research, in order to explore the causal links between patterns of corporate governance and SHE management practices, the line of inquiry to the underlying process is
访谈是案例研究证据最重要的来源之一。访谈过程通常是在审阅收集到的文件和实际直接观察之后开始的，目的是交叉检查和核实书面内容和观察到的内容是否属实。在我的研究中，半结构式个别访谈（主要是与选定的管理人员和一些员工代表进行访谈）是收集数据和追踪调查线索的主要工具。半结构式访谈被认为是最合适的数据收集方法，因为它不仅有助于保持灵活性，还有助于发展和扩展理论框架（Black 和 Champion，1976 年）。通过使用一套带有开放式问题的访谈指南，研究人员可以在自然的环境中探讨广泛定义的研究中心主题。通过半结构式访谈收集数据的灵活性允许对复杂问题进行详细探讨、澄清并确保受访者的匿名性，特别是在敏感问题上（Rubin 和 Rubin，1995 年）。在我的研究中，为了探索公司治理模式与 SHE 管理实践之间的因果联系，对基本过程的探究思路是
extremely complex, touching on very sensitive questions, so there is no doubt that the semistructured interview is the best option. Of the three types of interviews, structured, semistructured and unstructured, the semi-structured interview allows researchers flexibility to refocus the questions, or to prompt for more information, and thus to understand the interviewees better (Baškarada, 2014). The semi-structured interview emerged as the most appropriate for this research since there are limited key and focused questions within the research scope which also allow interviewees to articulate their own responses and allow the researcher to explore unanticipated themes (James, 2013).
这些问题极其复杂，涉及非常敏感的问题，因此，半结构式访谈无疑是最佳选择。在结构化访谈、半结构化访谈和非结构化访谈这三种类型中，半结构化访谈允许研究人员灵活地调整问题的重点，或提示更多信息，从而更好地了解受访者（Baškarada，2014 年）。半结构式访谈最适合本研究，因为研究范围内的关键问题和重点问题有限，这也允许受访者阐述自己的回答，并允许研究人员探索意料之外的主题（James，2013 年）。

Although I pursue a consistent line of inquiry with a set of interview guides, my actual stream of interview questions is likely to be fluid rather than rigid (Rubin and Rubin, 1995). In my data collection design, several sets of structured-focused questionnaires are administered to the same group of interviewees, as shown in Appendices I and II. This setup of structured-focused questionnaires is similar to the survey interview, but it is not a survey. It is more like using a standardized set of structured-focused questionnaires to corroborate the findings from semistructured interviews to deliver a more measurable output for the variables being investigated. The output from the structured-focused questionnaires provides the structured-focused comparison of the analytical dimensions, which then facilitates the comparative case analysis. These ethical and methodological considerations actually guide the process of data collection and analysis in my research project. Following the research design of the comparative case study, the data collection is performed in two stages. Stage one is to collect data for performing the evaluation of SHE management practices of Company A and Company X. Stage two data collection focuses on exploring the causal links between patterns of corporate governance and SHE management practices, as well as on an in-depth understanding of the underlying processes and mechanisms, which is the core of the whole research project. This includes firstly the indepth investigation of temporal variations in SHE management practices in Company A and Company X, and then the empirical investigation of the causal effects of temporal changes in patterns of corporate governance on the temporal variations in SHE management practices in the two defined time periods for both Company A and Company X.
尽管我使用一套访谈指南进行连贯的调查，但我的实际访谈问题流可能是流动的，而不是僵化的（Rubin 和 Rubin，1995 年）。如附录 I 和附录 II 所示，在我的数据收集设计中，我对同一组受访者进行了多组结构化重点问卷调查。这种结构化重点问卷的设置类似于调查访谈，但它不是调查。它更像是使用一套标准化的结构化重点问卷来证实半结构化访谈的结果，从而为所调查的变量提供更可测量的结果。结构化重点问卷的结果提供了分析维度的结构化重点比较，从而促进了案例比较分析。在我的研究项目中，这些伦理和方法论方面的考虑实际上指导着数据收集和分析的过程。按照比较案例研究的研究设计，数据收集分两个阶段进行。第二阶段的数据收集重点是探索公司治理模式与 SHE 管理实践之间的因果关系，并深入了解其背后的过程和机制，这是整个研究项目的核心。 这包括首先对 A 公司和 X 公司 SHE 管理实践的时间变化进行深入调查，然后对 A 公司和 X 公司在两个确定时间段内公司治理模式的时间变化对 SHE 管理实践时间变化的因果影响进行实证调查。

For stage one of data collection, the criteria for evaluating SHE management practices in Appendix I provide a set of structured-focused questionnaires to guide the data collection through the document and record review, field observation and interview process. In this stage, structured-focused evaluation and comparison are performed by a team of SHE experts (i.e. the ABC Group China SHE manager, the APAC occupation safety manager and myself) as multiple investigators, who have been involved in a great deal of work on technical and expert assessment of SHE management practices in both Company A and Company X. Interviews with relevant persons in both Company A and Company X are performed as needed to support the verification of evaluation items, which are not presented separately but are treated as an integrated approach in evaluating SHE management practices. The outcome of the structuredfocused comparison, following the comparative framework in Appendix I, is presented overall as the empirical concerns indicating the cross-firm variations in SHE management practices between Company A and Company X. Quantitative scores and qualitative analysis are given for the three “Leadership, Behaviour, Technique” dimensions and the twelve associated constitutive attributes.
在数据收集的第一阶段，附录 I 中的 SHE 管理实践评估标准提供了一套结构化的重点问 卷，通过文件和记录审查、实地观察和访谈过程指导数据收集。在这一阶段，由 SHE 专家团队（即 ABC 集团中国区 SHE 经理、亚太区职业安全经理和我本人）作为多重调查员进行结构化重点评估和比较，他们参与了 A 公司和 X 公司 SHE 管理实践的大量技术和专家评估工作，并根据需要对 A 公司和 X 公司的相关人员进行访谈，以支持对评估项目的验证，这些项目不单独列出，而是作为 SHE 管理实践评估的综合方法。按照附录 I 中的比较框架，以结构为重点的比较结果作为经验性关注点整体呈现， 表明 A 公司和 X 公司在 SHE 管理实践方面的跨公司差异。对 "领导力、行为、技术 "三个维度和十二个相关的构成属性进行了定量评分和定性分析。

The structured-focused questionnaires, as a set of well operationalized evaluation criteria constituting the comparative framework for SHE management practices, as shown in Appendix I, are designed to collect data to examine and verify each single constitutive attribute and the corresponding element of SHE management practices. A Likert scale is used to rate the four statements/questionnaires for each constitutive attribute and its corresponding element as “strongly agree, agree, neutral, disagree, strongly disagree”. The rating is quantified into " 5,4 , $3,2,1$$3,2,1$3,2,13,2,1 " to indicate the extent and degree of implementation of each SHE management element as listed in the evaluation criteria. “Strongly agree” with score " 5 " indicates that the SHE management practices implemented on the floor are fully meeting the requirement as set out in the evaluation criteria. “Strongly disagree” with score " 1 " means that the SHE management practices implemented on the floor do not meet the requirement as set out in the evaluation criteria; in other words, not many practices have been effectively implemented. The scores " 4 , 3,2 " indicate a corresponding degree of implementation. The evaluation outcomes are summed up and averaged, and are then presented as a quantitative result for each constitutive attribute
如附录 I 所示，结构化的重点问卷是构成 SHE 管理实践比较框架的一套操作性很强的评 估标准，旨在收集数据，以检查和验证 SHE 管理实践的每一个构成属性和相应要素。采用李克特量表对每个构成属性及其相应要素的四项陈述/问卷进行 "非常同意、同意、 中立、不同意、非常不同意 "的评分。评分被量化为 "5、4、 $3,2,1$$3,2,1$3,2,13,2,1 "，以表示评价标准中列出的每个 SHE 管理要素的实施范围和程度。"非常同意"（5 分）表示该楼层实施的 SHE 管理措施完全符合评价标准中的要求。"非常不同意"，得分为 "1"，表示该楼层实施的 SHE 管理措施不符合评价标准中的要求，换句话说，有效实施的措施不多。得分 "4、3、2 "表示相应的实施程度。对评价结果进行汇总和取平均值，然后作为每个构成属性的量化结果呈现出来
and its corresponding element in SHE management practices, and further as quantitative results for the three “Leadership, Behaviour, Technique” dimensions.
及其在 SHE 管理实践中的相应要素，并进一步作为 "领导、行为、技术 "三个方面的量化结果。

To support the explanation behind the evaluation criteria, Appendix I also includes a detailed qualitative description of the three “Leadership, Behaviour, Technique” dimensions and the twelve constitutive attributes, which serves as the research field work guide for the field workers and researchers to collect data. Along with the outcomes from observation and document review, semi-structured interviews with open questions are conducted, and the verification is arranged through structured-focused questionnaires. Field work continues the focus on examining actual SHE management practices and examples until the field worker can make an accurate evaluation of a company’s SHE management practices after a counter check against the outcomes from observation and document review.
为了支持评价标准背后的解释，附录 I 还包括对 "领导力、行为、技术 "三个维度和 12 个构成属性的详细定性描述，作为实地工作者和研究人员收集数据的研究实地工作指南。根据观察和文件审查的结果，进行了带有开放性问题的半结构化访谈，并通过结构化的重点问卷进行了核实。实地工作的重点仍然是检查实际的 SHE 管理做法和实例，直到实地工作者能够对照观察和文件审查的结果，对公司的 SHE 管理做法做出准确的评价。

In stage two of data collection, document and record reviews, field observation, semi-structured interviews and structured-focused questionnaires are used as multiple sources from which to collect evidence to support verification of the validity of the proposed explanatory framework. Although these multiple sources of evidence supplement each other, the quality of data collection relies heavily on the primary data from the semi-structured interviews and structuredfocused questionnaires. The semi-structured one-to-one interview is chosen as the main method of data collection because it helps to achieve the “in-depth and roundedness understanding” as required by the complexity of issues being investigated for which data are not feasibly available (Mason, 1996). Semi-structured interview is considered the most appropriate data collection method in case study because it not only helps in maintaining flexibility, but also helps in developing theoretical frameworks (Black and Champion, 1976), so that the central themes of the research can be explored in natural settings. The semi-structured interviews provide the best way to conduct comparative case study research, since a certain degree of structure is required in order to ensure cross-case comparability (Bryman and Bell, 2011). To further enhance the cross-case comparability, a set of structured-focused questionnaires is administered to the same group of interviewees to verify views from the interviewees regarding the structural and ideational variables of corporate governance. This strengthens the measurement of patterns of
在数据收集的第二阶段，文件和记录审查、实地观察、半结构化访谈和结构化重点问卷被用作多方来源，从中收集证据，以支持验证拟议解释框架的有效性。虽然这些多种证据来源相互补充，但数据收集的质量在很大程度上依赖于半结构式访谈和结构化问卷调查的原始数据。之所以选择半结构式一对一访谈作为数据收集的主要方法，是因为它有助于实现 "深入和全面的理解"，而这是所调查的问题的复杂性所要求的，而这些问题的数据是无法获得的（Mason，1996 年）。半结构式访谈被认为是个案研究中最合适的数据收集方法，因为它不仅有助于保持灵活性，还有助于建立理论框架（Black 和 Champion，1976 年），以便在自然环境中探讨研究的中心主题。半结构式访谈是进行比较案例研究的最佳方式，因为需要一定程度的结构才能确保跨案例的可比性（Bryman 和 Bell，2011 年）。为了进一步增强跨案例可比性，我们对同一组受访者进行了一套结构化的重点问卷调查，以核实受访者对公司治理的结构和意识形态变量的看法。这加强了对公司治理模式的测量。
corporate governance qualitatively, as shown in the $2\times 2$$2\times 2$2xx22 \times 2 matrix in Table 3, and supports the explanation of the nexus between patterns of corporate governance and SHE management practices. The structured-focused questionnaires, together with the semi-structured interviews, enhance the internal consistency and validity of the research, so that “what is said in one part of the narrative should not contradict what is said in another part” (Atkinson, 1998).
如表 3 中的 $2\times 2$$2\times 2$2xx22 \times 2 矩阵所示，本研究从定性角度对公司治理进行了分析，为解释公司治理模式与 SHE 管理实践之间的联系提供了支持。结构化的重点调查问卷与半结构化的访谈相结合，增强了研究的内部一致性和有效性，从而使 "在叙述的一部分中所说的内容不会与另一部分中所说的内容相矛盾"（Atkinson，1998 年）。

The governance mechanism and power structure dimensions and their associated constitutive attributes are operationalized into a set of structured-focused questionnaires to form the structural variable as part of the patterns of corporate governance, as shown in Appendix II. To facilitate the measurement and comparison of Company A and Company X, interviews are conducted with selected executive directors, managers and employee representatives in both companies. After obtaining the answers to each structured-focused questionnaire, each dimension and associated constitutive attribute is rated qualitatively as “high, considerable, some, limited, low” and scored quantitatively as " $5,4,3,2,1$$5,4,3,2,1$5,4,3,2,15,4,3,2,1 " for each dimension of the structural variable. Overall evaluation of the outcomes from the structured-focused questionnaires then classifies the governance mechanism and power structure of corporate governance of Company A and Company X as “Strong Governance Mechanism and Power Structure” or “Weak Governance Mechanism and Power Structure”, depending on the degree of maturity of the corporate governance structure in favour of SHE management and the functionality of these mechanisms (refer to Appendix II). The scores are collected from all interviewees and an average score is calculated to represent the average strength of prosocial corporate value orientation in the company.
如附录 II 所示，治理机制和权力结构维度及其相关构成属性在一套结构化的重点问 卷中被操作化，形成结构变量，作为公司治理模式的一部分。为便于对 A 公司和 X 公司进行测量和比较，对两家公司的部分执行董事、经理和员工代表进行了访谈。在获得每份结构化重点问卷的答案后，对结构变量的每个维度和相关构成属性进行 "高、相当高、一些、有限、低 "的定性评分，并以" $5,4,3,2,1$$5,4,3,2,1$5,4,3,2,15,4,3,2,1 "为结构变量的每个维度进行定量评分。然后，根据有利于 SHE 管理的公司治理结构的成熟程度和这些机制的功能性，对结构性重点问卷的结果进行总体评价，将 A 公司和 X 公司的公司治理机制和权力结构划分为 "强治理机制和权力结构 "或 "弱治理机制和权力结构"（参见附录 II）。收集所有受访者的得分，并计算出平均分，以代表公司亲社会企业价值取向的平均强度。

Answers to the structured-focused questionnaires on the structural variable of corporate governance are rated as “high” or “considerable” to indicate a “Strong Governance Mechanism and Power Structure”, and “limited” or “low” to indicate a “Weak Governance Mechanism and Power Structure”, while “some” is neutral. To quantify the evaluation results into two categories for a more straightforward comparative analysis in the research work, an outcome with a quantified score $\ge 3$$\ge 3$>= 3\geq 3 is classified as “Strong Governance Mechanism and Power Structure”, while a score of $<3$$<3$< 3<3 is classified as “Weak Governance Mechanism and Power Structure”. The
对公司治理结构变量的结构化重点问卷的回答被评为 "高 "或 "相当高 "表示 "治理机制和权力结构强"，"有限 "或 "低 "表示 "治理机制和权力结构弱"，而 "一些 "则表示中性。为了将评估结果量化为两类，以便在研究工作中进行更直接的比较分析，量化得分 $\ge 3$$\ge 3$>= 3\geq 3 的结果被归类为 "强管治机制和权力结构"，而得分 $<3$$<3$< 3<3 的结果被归类为 "弱管治机制和权力结构"。治理机制和权力结构
overall outcome then enables the structured-focused comparison of Company A and Company X in terms of the maturity and functionality of their corporate governance mechanism and power structure in favour of SHE management. This gives a clear picture of which is strong and which is weak.
这样就可以对 A 公司和 X 公司的公司治理机制和有利于 SHE 管理层的权力结构的成熟 度和功能进行结构化比较。这样，孰强孰弱就一目了然了。

Appendix II includes also the corporate value orientation dimensions which are operationalized into a set of structured-focused questionnaires to measure the ideational variable of the patterns of corporate governance. The measurement of the strength of prosocial corporate values is achieved through conducting interviews with selected executive directors, managers and employee representatives in both Company A and Company X by using a set of semi-structured interview guides and structured-focused questionnaires for comparative analysis. The interview questions and structured-focused questionnaires are designed with the purpose of measuring the organizations’ corporate value orientations, by evaluating the outcomes of each structuredfocused questionnaire and classifying the resulting measurements as “Strong Prosocial” or “Weak Prosocial”, as shown in Table 2, depending on the degree of prosocial orientation detected. The outcomes from evaluation are qualitatively rated as “high, considerable, some, limited, low”, and correspondingly quantitatively scored as " $5,4,3,2$$5,4,3,2$5,4,3,25,4,3,2, 1 " (refer to Appendix II). The scores are collected from all interviewees and average scores are calculated to represent the average strength of prosocial corporate value orientation in the two companies.
附录 II 还包括公司价值取向维度，这些维度通过一套结构化的重点问卷进行操作，以测量公司治理模式的思想变量。通过对 A 公司和 X 公司选定的执行董事、经理和员工代表进行访谈，使用一套半结构化访谈指南和结构化重点问卷进行比较分析，从而衡量亲社会企业价值观的强度。设计访谈问题和结构化重点问卷的目的是测量组织的企业价值取向，方法是对每份结构化重点问卷的结果进行评估，并根据探测到的亲社会取向程度，将测量结果分为 "强亲社会 "和 "弱亲社会 "两类，如表 2 所示。评估结果的定性等级为 "高、相当高、一些、有限、低"，相应的定量分数为" $5,4,3,2$$5,4,3,2$5,4,3,25,4,3,2 ，1"（参见附录 II）。收集所有受访者的得分，并计算平均分，以代表两家公司亲社会企业价值取向的平均强度。

Ratings from the structured-focused questionnaires that are “high” or “considerable” are considered to indicate a “Strong Prosocial” corporate value orientation, and those that are “limited” or “low” are considered to indicate a “Weak Prosocial” corporate value orientation, while “some” is neutral. To quantify the evaluation of the results into two categories for a more straightforward comparative analysis in research work, outcomes with an overall quantified score $\ge 3$$\ge 3$>= 3\geq 3 are classified as “Strong Prosocial”, and $<3$$<3$< 3<3 as “Weak Prosocial”. The overall outcome then enables the structured-focused comparison of Company A and Company X with respect to corporate value orientation. This indicates which company is “Strong Prosocial” and which is “Weak Prosocial”. The sampled individuals are the selected executive directors, managers and employee representatives; however, the measurement of corporate value orientation is made on
结构化问卷中的评分如果为 "高 "或 "相当高"，则表示企业价值取向为 "强亲善"；如果为 "有限 "或 "低"，则表示企业价值取向为 "弱亲善"，而 "一些 "则表示中性。为了将评价结果量化为两类，以便在研究工作中进行更直接的比较分析，将总体量化得分 $\ge 3$$\ge 3$>= 3\geq 3 的结果归类为 "强亲社会"， $<3$$<3$< 3<3 归类为 "弱亲社会"。然后，根据总体结果对 A 公司和 X 公司的企业价值取向进行结构化比较。这表明哪家公司是 "强亲善型 "公司，哪家公司是 "弱亲善型 "公司。被抽样的个人是选定的执行董事、经理和员工代表；然而，对企业价值取向的衡量是在以下方面进行的
an organizational or company level, not on an individual level, as the unit of analysis for this research is the organization or company, not the individual or team. It is therefore important that the interview questions and structured-focused questionnaires are sufficiently well configured to measure the organization’s corporate value orientation and not the personal or social value orientation of participants. To ensure the best outcome from the field research work, the semi-structured interviews with structured-focused questionnaires need to be conducted and completed on the conditions that the participants and interviewees fully understand the research intent, background, the interview questions and the structured-focused questionnaires, what to be measured etc. In order to achieve this, the participant information sheet (Appendix III) and consent form (Appendix IV) are provided to the participants and interviewees to gain their agreement to support this research project after they obtain the relevant information about participating in the research work. Further, as the researcher, I have to explain in detail the open questions in the semi-structured interviews and the structured-focused questionnaires. The forms and material used in the field work are in the language the participants can read and understand, typically in Chinese for most of the participants and interviewees from Company A and Company X, and several in English for some of the participants and interviewees from Company A. In the interpretation of the open questions and structured-focused questionnaires, I have to consider the participants’ and interviewees’ education backgrounds, experience, and job roles, and explain in language and terms that they understand, especially for some participants and interviewees from Company X. For instance, to allow the participants and interviewees to understand the meaning of “prosocial” value orientation before they can complete the questionnaires with correct ratings, I have to use some examples to illustrate what “prosocial” means.
因为本研究的分析单位是组织或公司，而不是个人或团队。因此，访谈问题和结构化问卷的设置必须足以衡量组织的企业价值取向，而不是参与者的个人或社会价值取向。为确保实地研究工作取得最佳成果，需要在参与者和受访者充分理解研究意图、背景、访谈问题和结构化问卷以及要测量的内容等的条件下，进行并完成半结构化访谈和结构化问卷。为此，我们向参与者和受访者提供了参与者信息表（附录 III）和同意书（附录 IV），以便他们在了解参与研究工作的相关信息后，同意支持本研究项目。此外，作为研究人员，我必须详细解释半结构式访谈和结构式重点问卷中的开放式问题。实地工作中使用的表格和材料都是以参与者能够阅读和理解的语言编写的，A 公司和 X 公司的大部分参与者和受访者通常使用中文，A 公司的部分参与者和受访者使用英文。 例如，为了让参与者和受访者理解 "亲社会 "价值取向的含义，并在填写问卷时给出正确的评分，我必须举例说明 "亲社会 "的含义。

The degree of participants’ and interviewees’ understanding of the open questions and structured-focused questionnaires affects the reliability of the scores for SHE management practices and corporate governance. Due to each individual’s own and different experiences, benchmarks and expectations, the ratings for the evaluation of SHE management practices and corporate governance will vary. Some may rate relatively high and others may rate relatively low, while an identical rating may mean different things in different cases. Variations are
参与者和受访者对开放式问题和结构化重点问卷的理解程度会影响 SHE 管理实践和公司治理评分的可靠性。由于每个人的经验、基准和期望不同，对 SHE 管理实践和公司治理评价的评分也不尽相同。有些人的评分可能相对较高，有些人的评分可能相对较低，而相同的评分在不同的情况下可能有不同的含义。差异在于
understandable and are what the researcher wants to see. However, in some cases, I can see ratings that are logically wrong, and not on a reasonable scale, which I have to go back to double check with the participants and interviewees. With further explanation, I usually find that the respondents did not understand the questionnaire or they did not take the rating seriously. In some cases, the respondents themselves do not have a basis or the factual knowledge to support a rating. This occurs in the retrospective review of SHE management practices and corporate governance because rating something by memory in a retrospective review is not easy. In these cases, I would help the respondents with professional hints to analyse the facts captured in their memories and to guide them in deciding their own rating. This has been part of the interview process, meaning it could take much longer to complete an interview to achieve a more precise and objective rating. Eventually, the outcome is a better quality of data collection with more reliable score on SHE management practices and corporate governance; however, I would not influence the respondents’ ratings with my input. For the SHE management practices scores, I actually use expert review and introduce multiple investigators to verify the quality of the SHE evaluation.
这些评分是可以理解的，也是研究者希望看到的。不过，在某些情况下，我也会看到一些逻辑上错误的评分，而且评分标准也不合理，我不得不回去与参与者和受访者仔细核对。经过进一步解释，我通常会发现受访者没有理解问卷的意思，或者他们没有认真对待评分。在某些情况下，受访者自己也没有支持评分的依据或事实知识。在对 SHE 管理实践和公司治理进行回顾性审查时就会出现这种情况，因为在回顾性审查中凭记忆给某件事情打分并不容易。在这种情况下，我会通过专业提示帮助受访者分析记忆中的事实，并指导他们决定自己的评级。这也是访谈过程的一部分，这意味着可能需要更长的时间来完成访谈，以获得更精确、更客观的评分。最终的结果是，数据收集质量更高， SHE 管理实践和公司治理得分更可靠；但是，我不会因为我的意见而影响受访者的评分。对于 SHE 管理实践的评分，我实际上采用了专家评审的方式，并引入多名调查员来验证 SHE 评估的质量。

To arrange the interviews with key persons and to conduct field work and data collection, I had to cater to the interviewees’ schedules and availability, not my own. The selection of interviewees is based on the needs of the comparative case study. Basically, I selected those people holding managerial positions who could provide answers to my inquiries. I also selected some employee representatives not in managerial roles. As my research topics are about the patterns of corporate governance and SHE management practices, people in the following positions in Company A and Company X are involved in the interviews: chairman of the board, board members, supervisor of the board, general manager, SHE manager, production manager, engineering/maintenance manager, quality manager, head of trade union, selected employee representative etc. The daily work associated with the above positions/roles is closely related to daily SHE management, decision making and corporate governance practices. This is mainly the case for the managerial positions because I focus on investigation of management and the underlying governance processes. I involve positions like head of trade union and selected employee representative so I can hear voices from the shop floor, as it is always important to
为了安排与关键人物的访谈以及开展实地工作和数据收集，我必须满足受访者的时间安排和空闲时间，而不是我自己的时间安排和空闲时间。访谈对象的选择是基于比较案例研究的需要。基本上，我选择了那些能够回答我的询问的管理职位人员。我还选择了一些非管理职位的员工代表。由于我的研究主题是公司治理模式和 SHE 管理实践，因此访谈涉及 A 公司和 X 公司的以下职位人员：董事长、董事会成员、董事会监事、总经理、SHE 经理、生产经理、工程/维护经理、质量经理、工会负责人、选定的员工代表等。与上述职位/职务相关的日常工作与日常 SHE 管理、决策和公司治理实践密切相关。这主要是管理职位的情况，因为我的重点是调查管理和基本治理过程。我涉及的职位包括工会负责人和选定的员工代表，这样我就能听到来自车间的声音，因为这始终是重要的
understand how operators and non-managerial employees think about the company policies and decisions from the top. The positions/roles defined are the same for Company A and Company X in order to enhance comparability and avoid any accusation of bias. This is how I selected the interviewees to ensure the sampling was representative and comprehensive. Representativeness and quality in the interview responses for the specific research purpose were the two guiding principles used to select the interviewees (Alvesson and Ashcraft, 2012).
了解经营者和非管理人员如何看待公司政策和高层决策。A 公司和 X 公司的职位/角色定义相同，以增强可比性并避免任何偏见指责。我就是这样选择受访者的，以确保抽样具有代表性和全面性。针对特定研究目的的访谈回答的代表性和质量是选择受访者的两个指导原则（Alvesson 和 Ashcraft，2012 年）。

Each selected interviewee from Company A and Company X who was in position in 2017 is coded with a given interviewee code to respect confidentiality rules and to facilitate the easy citing of interview content in the research work (see Table 5). There are combined positions/roles in Company X, such as the chairman of the board also having the general manager role. In the citation of findings from the semi-structured interview content, this is written as A01/A04 because the individual interviewee is one person, and the same for the combined role of production manager and SHE manager A05/A06. However, the semistructured interview and structured-focused questionnaires are completed for each different role that the individual plays to detect different responses according to each of those roles. The scoring system to evaluate the status of corporate governance for the four time periods in Company A and Company X follows the structured-focused questionnaires in Appendix II. Each interviewee, no matter if he or she had combined roles or not, submitted only one completed questionnaire, with the scores being collected and averaged to give an overall average score for the status of corporate governance for each specific time period in Company A and Company X. The interviewees in the same positions in 2017 completed the questionnaires for both time periods in Company A and Company X. There were eleven interviewees who completed eleven questionnaire sheets to give scores for the two time periods for Company A. Due to the combined roles in Company X, there were seven interviewees who completed seven questionnaire sheets to give scores for the two time periods for Company X. In this way, I have a good comparison between Company A and Company X. There are remarks regarding interviewees’ profiles and notes with information about some of the positions in the history of Company A and Company X.
从 A 公司和 X 公司中选取的 2017 年在任的每位受访者都被赋予了特定的受访者代码，以尊重保密规则，并便于在研究工作中引用访谈内容（见表 5）。X 公司存在合并职位/职务的情况，如董事长兼任总经理。在引用半结构式访谈内容时，由于受访者个人是一个人，因此写成 A01/A04，生产经理和 SHE 经理的组合角色 A05/A06 也是如此。不过，半结构化访谈和结构化重点问卷是针对个人所扮演的每个不同角色来完成的，以检测每个角色的不同反应。对 A 公司和 X 公司四个时间段的公司治理状况进行评估的评分系统采用附录 II 中的结构化重点问卷。每位受访者无论是否兼任职务，只需提交一份填写完整的问卷，分数经收集和平均后得出 A 公司和 X 公司每个具体时间段公司治理状况的总平均分，2017 年同一职务的受访者分别完成了 A 公司和 X 公司两个时间段的问卷。A 公司共有 11 名受访者填写了 11 份问卷，对 A 公司的两个时间段进行了打分；由于 X 公司的岗位合并，X 公司共有 7 名受访者填写了 7 份问卷，对 X 公司的两个时间段进行了打分，这样，笔者对 A 公司和 X 公司进行了很好的对比。 有关于受访者简介的备注，也有关于 A 公司和 X 公司历史上一些职位信息的说明。

Table 5 Interviewee profiles and codes
表 5 受访者概况和代码

The provision of interviewee codes is intended to protect the privacy and confidentiality of those involved in the case study. Meanwhile, I have obtained informed consent from persons participating in the case study. During the interviews, to respect the preferences of most interviewees, I have not used tapes or other recording devices. Instead, I have taken interview notes and fed this back to the interviewees after their interviews in order to gain their consent. I understand that tape recording can provide an accurate account of the dialogue, but this process can raise several ethical issues. Many interviewees may be comfortable with responding to the researcher’s questions, but they might not be happy to have what they are saying recorded. They might therefore have been highly vigilant and very careful about what they might say to me , as well as being more likely to polish their words, so that I , as the researcher, would then be unable to have their real thoughts.
提供受访者代码是为了保护参与个案研究人员的隐私和机密。同时，我已获得参与个案研究人员的知情同意。在访谈过程中，为了尊重大多数受访者的喜好，我没有使用磁带或其他录音设备。相反，我做了访谈记录，并在访谈结束后反馈给受访者，以征得他们的同意。我知道录音可以准确记录对话内容，但这一过程可能会引发一些伦理问题。许多受访者可能愿意回答研究人员的问题，但他们可能不乐意自己所说的话被录音。因此，他们可能会保持高度警惕，非常小心他们可能会对我说的话，也更有可能润色他们的话，这样，作为研究者的我就无法了解他们的真实想法。

Due to the sensitivity of this research topic, I realize that some interviewees might not stick to my line of inquiry. This would be especially true if I always schedule interviews in a formal environment with the recording of the question and answer dialogue. I might, then, not be able to have the real answers, but might receive “official speech” from managerial interviewees. As we know, most senior managers and directors are well trained and skilful in delivering “official speech”. I also realize that the interview process can be rather daunting for some respondents.
由于本研究课题的敏感性，我意识到有些受访者可能不会坚持我的调查思路。如果我总是将访谈安排在正式环境中，并对问答对话进行录音，情况就会尤其如此。这样一来，我可能无法得到真正的答案，却可能从受访管理者那里得到 "官方说法"。众所周知，大多数高级经理和总监都训练有素，善于发表 "官方演说"。我也意识到，面试过程可能会让一些受访者望而生畏。

Thus, many of my interviews are in an informal environment with a pleasant and relaxing atmosphere and sufficient space for privacy, even while chatting freely about certain topics. I try to relate such chat to my interview questions. Sometimes I also conduct informal interviews over dinner or a drink. Within natural settings, I can usually obtain the real answers. I then write up field notes for each interview. To do this, in many cases, the interviews may have to be broken down into several small sections. I then review all of these field notes, collect them together, and feed a summary back to the interviewees afterwards.
因此，我的许多访谈都是在非正式的环境中进行的，气氛轻松愉快，有足够的私密空间，即使是在就某些话题自由聊天时也是如此。我尽量将这些闲聊与我的访谈问题联系起来。有时，我也会在吃饭或喝酒时进行非正式访谈。在自然的环境中，我通常能得到真实的答案。然后，我会为每次访谈撰写实地记录。为此，在许多情况下，可能需要将访谈分成几个小部分。然后，我会审阅所有这些现场笔记，将它们收集在一起，并在事后将摘要反馈给受访者。

The total time used per interview increased to more than two hours in many cases if I add up the time used for all of the break down sections. This exceeded my original plan, in which I assigned one hour to interview each interviewee. I adjusted the interview plan after completing the first two interviews. With two hours for each interview, I had some time to further explain the open questions and the structured-focused questionnaires to help the interviewees understand better how they were expected to answer. The workload in terms of transcription was also much more than I expected. Most interviewees are Chinese, so the initial data collection and transcription is in Chinese, but final analysis of data is in English. I adopted the strategy of conducting interviews and first level analysis in Chinese, with further analysis and results being processed in English. For a two-hour interview, it takes about eight hours to process the transcription. There were several interviews in English, and for these, the transcription, analysis and results processes were conducted directly in English.
如果把所有细分部分所用的时间加起来，每次访谈所用的总时间在很多情况下超过了两个小时。这超出了我原定的计划，即为每位受访者安排一个小时的访谈时间。在完成前两次访谈后，我调整了访谈计划。每次访谈的时间为两个小时，我有时间进一步解释开放式问题和结构化问卷，帮助受访者更好地理解他们应该如何回答。笔录方面的工作量也远远超出了我的预期。大多数受访者都是中国人，因此最初的数据收集和转录都是用中文进行的，但最后的数据分析却是用英文进行的。我采取的策略是用中文进行访谈和初级分析，然后用英文进行进一步分析并处理结果。一个两小时的访谈，大约需要八小时来处理转录。有几个访谈是用英语进行的，对于这些访谈，直接用英语进行转录、分析和结果处理。

Another important principle of data collection is to create a case study database to maintain a chain of evidence. A case study database is a formal assembly and a separate but orderly compilation of all the data from the case study, including field notes, documents, records, tabulated material etc. Such data go beyond narrative or numeric information and include all documents and other materials collected from the field (Yin, 2014). In my research, I do not use any computer-assisted qualitative data analysis software (e.g. NVivo, Atlas.ti, HyperRESEARCH, CAQDAS etc.), but just use routine Microsoft Office tools (e.g. Word and Excel) to arrange all of these data. The data are compiled to store evidence in an order matching the comparative case study research design. Thus, the database helps to preserve the collected
数据收集的另一个重要原则是建立个案研究数据库，以保持证据链。案例研究数据库是对案例研究中的所有数据，包括实地笔记、文件、记录、表格材料等的正式集合和单独但有序的汇编。这些数据不仅包括叙述性或数字信息，还包括从实地收集的所有文件和其他材料（Yin，2014 年）。在我的研究中，我没有使用任何计算机辅助定性数据分析软件（如 NVivo、Atlas.ti、HyperRESEARCH、CAQDAS 等），而只是使用常规的 Microsoft Office 工具（如 Word 和 Excel）来整理所有这些数据。对数据进行汇编，是为了按照与比较案例研究设计相匹配的顺序存储证据。因此，数据库有助于保存收集到的
data in a retrievable form with cross-referencing so that I , as researcher, can easily retrieve the data I need and can move from one part of the case study process to another. Also, a reader of the case study, if necessary, can easily follow the derivation of any piece of evidence from the initial research questions to the ultimate case study conclusions. As Yin (2014) indicates, the database helps maintain a chain of evidence, which increases the reliability of the information in the case study. The steps of the case study can be traced in either direction, e.g. from research questions to conclusions, or from conclusions back to the initial research questions.
这样，作为研究者，我就可以很容易地检索到我所需要的数据，并从个案研究过程的一个部分转到另一个部分。此外，如果有必要，案例研究的读者也可以很容易地追踪任何证据从最初的研究问题到最终案例研究结论的推导过程。正如 Yin（2014）所指出的，数据库有助于维护证据链，从而提高案例研究信息的可靠性。案例研究的步骤可以从两个方向追溯，例如从研究问题到结论，或从结论回到最初的研究问题。

To ensure research integrity and avoid any ethical issues in the research, before the field work for data collection, I have obtained approval from the research ethics committee at the University of Manchester. This was done through completing the University’s ethical declaration in eProg by submitting the “research ethical declaration form” in July 2015 before I proceeded with my pilot study. At the point I completed my ethical declaration, the School was permitted to apply a light touch to ethics in doctoral studies. By way of the completion of the form by myself, endorsement by my supervisors, and ultimate authorization by the DBA director of my “Ethical Declaration Form” in eProg, it is confirmed that ethical approval has been granted at the due time for my research project. Coupled with the use of the participant information sheet and consent forms, there are no ethical issues in this research.
为确保研究的完整性，避免研究中出现任何伦理问题，在实地工作收集数据之前，我已获得曼彻斯特大学研究伦理委员会的批准。为此，我于 2015 年 7 月提交了 "研究伦理声明表"，完成了曼彻斯特大学 eProg 的伦理声明，然后才开始试点研究。在我填写伦理声明时，学校允许在博士研究中对伦理问题从轻处理。通过本人填写、导师认可、博士生导师最终授权我在 eProg 中填写 "伦理申报表 "的方式，确认了我的研究项目已适时获得伦理批准。加上参与者信息表和同意书的使用，本研究不存在伦理问题。

Data analysis is an important but difficult part of case study. It is one of the least developed aspects of the case study approach, with few fixed formulas or recipes that can be straightforwardly used to provide clear guidance to the researcher, while the analysis techniques have still not been well defined. In this circumstance, to prevent the case study becoming stalled at the analytical stage, it appears critical that the researcher still needs to have a general analytical strategy as the best preparation for conducting case study analysis, and needs to decide the most appropriate technique to be used in the analysis of case study evidence. In this research, data analysis is not just a stage by itself but is an integral part of each phase of the research, along with the comparative case study research design, from formulation of the central
数据分析是个案研究中重要但困难的一部分。它是个案研究方法中发展最不成熟的一个方面，几乎没有固定的公式或秘诀可以直接用于为研究者提供明确的指导，而分析技巧也仍未得到很好的界定。在这种情况下，为了防止个案研究在分析阶段停滞不前，研究人员仍然需要有一个总体分析策略，作为进行个案研究分析的最佳准备，并决定在分析个案研究证据时使用最合适的技术，这一点似乎至关重要。在本研究中，数据分析本身并不只是一个阶段，而是与案例比较研究设计一起，成为研究每个阶段不可分割的一部分，从制定中心研究计划到进行案例分析，再到进行案例分析。
research question to development of the explanatory framework, and from the whole design of the research and data collection to the final presentation of the findings. There are continuous back and forth interactions between empirical data and theoretical aspects in the researcher’s mind. Thus, the data analysis in this project starts with questions, then “plays” with data to look for evidence that answers these questions, rather than only starting with the data set itself.
从研究问题到制定解释框架，从整个研究设计和数据收集到最终呈现研究结果。在研究人员的头脑中，经验数据和理论方面不断来回互动。因此，本项目的数据分析是从问题开始，然后 "玩弄 "数据，寻找回答这些问题的证据，而不是仅仅从数据集本身开始。

The overall design of this research is to use the comparative case study method to develop and expand theory. However, I do not adopt a “grounded theory” strategy and do not work on the data simply from the “ground up”. Instead, through extensive literature review, an explanatory framework is proposed with a set of analytical dimensions developed to facilitate the research design and to guide the collection and analysis of empirical data. So, the data analysis strategy relies more on the proposed explanatory framework, with a set of initial implicit propositions that shape my data collection plan and therefore yield analytical priorities (Yin, 2014). The purpose of the analytical strategy is to link the case study data to some concepts of interest, then to have these concepts give a sense of direction in analysing the data (Yin, 2014).
本研究的总体设计是使用比较案例研究法来发展和扩展理论。不过，我没有采用 "基础理论 "策略，也没有简单地从 "基础 "开始研究数据。相反，通过广泛的文献回顾，我提出了一个解释性框架，并制定了一套分析维度，以促进研究设计，指导实证数据的收集和分析。因此，数据分析策略更多地依赖于所提出的解释性框架，其中包含一系列初步的隐含命题，这些命题决定了我的数据收集计划，并因此产生了分析重点（Yin，2014 年）。分析策略的目的是将案例研究数据与一些感兴趣的概念联系起来，然后让这些概念为分析数据提供方向感（Yin，2014）。

Through the operationalized analytical dimensions of the independent and dependent variables, the proposed explanatory framework with a set of initial implicit propositions, in fact, provides some predicted patterns informing about the possible causal links between corporate governance and SHE management practices. Empirical data and findings from comparative case study generate certain empirically based patterns. For explanatory case study, the patterns may be related to the independent and dependent variables (Yin, 2014). Through structuredfocused comparison, if the empirical patterns and predicted patterns appear to be the same, then we can conclude the final theoretical framework with a central argument and validated propositions as the outcome of the research. The analysis can follow another logic in which the pattern seen in the cases is matched against the pattern predicted by the proposed explanatory framework. This is the pattern matching technique, which is widely considered as the most desirable technique to be used in case study analysis; this is a key advantage of the case study method (Campbell, 1975, Collier, 1993).
通过对自变量和因变量的操作化分析维度，所提出的解释框架以及一系列初步的隐含命题，事实上提供了一些预测模式，说明了公司治理与 SHE 管理实践之间可能存在的因果联系。比较案例研究的经验数据和结论产生了某些基于经验的模式。对于解释性案例研究而言，这些模式可能与自变量和因变量有关（Yin，2014）。通过结构化比较，如果经验模式和预测模式似乎相同，那么我们就可以总结出最终的理论框架，并将中心论点和经过验证的命题作为研究成果。分析可以遵循另一种逻辑，即将案例中出现的模式与提出的解释框架所预测的模式进行匹配。这就是模式匹配技术，被广泛认为是案例研究分析中最理想的技术；这也是案例研究方法的一个主要优势（Campbell, 1975, Collier, 1993）。

To conduct data analysis for illustrating the causal links between patterns of corporate governance and SHE management practices, explanation building, a special type of pattern matching, is adopted as the analytical technique for cross-sectional comparative analysis of Company A and Company X. The explanation building process has an iterative nature for explanatory case study. As Yin (2014) indicates, the final explanation may not have been fully stipulated at the beginning of a study and may therefore differ from the pattern matching approaches previously described. As the case study evidence is examined, initial implicit propositions are revised, and the evidence is examined again from a new perspective in this iterative mode. Patterns observed in the cases can be compared to the single predicted pattern, alternatively, mutually exclusive rival patterns can be compared for their consistency with the patterns predicted. Thus, the explanation building procedure can become more compelling in comparative case study (Yin, 2014).
为了进行数据分析以说明公司治理模式与 SHE 管理实践之间的因果联系，本文采用了解释构建这一特殊类型的模式匹配作为分析技术，对 A 公司和 X 公司进行横截面比较分析。正如 Yin（2014）所指出的，最终的解释可能在研究开始时并不完全确定，因此可能不同于之前描述的模式匹配方法。随着对案例研究证据的研究，最初的隐含命题会被修正，并在这种迭代模式中从新的角度再次研究证据。可以将案例中观察到的模式与单一的预测模式进行比较，也可以将相互排斥的对立模式与预测模式的一致性进行比较。因此，在比较案例研究中，建立解释的程序可以变得更有说服力（Yin，2014）。

In the longitudinal study of Company A and Company X, I adopt another special form of pattern matching, known as the logic model analytic technique, to analyse the changes over an extended period of time, from 2007 to 2017. This focuses mainly on the changes during the transitions between the two time periods for Company A and Company X in the cause-effect patterns between corporate governance and SHE management practices. The ability to trace temporal changes is a major strength of longitudinal case study. The use of logic models consists of matching empirically observed events to theoretically predicted events. Empirically observed events are usually the interventions that could initially produce activities with their own immediate outcomes. These immediate outcomes could in turn produce intermediate outcomes, and in turn the intermediate outcomes are supposed to provide the final or ultimate outcomes (Yin, 2014). In this research, the logic model technique is used to trace the cause-effect patterns along with major events and changes in Company A and Company X during the two specified time periods; e.g. changes in ownership structure and control might bring immediate changes in patterns of corporate governance; changes in patterns of corporate governance then bring intermediate changes in strategic interaction and decision making processes; changes in strategic interaction and decision making in turn have an impact on the SHE management practices, with the events being staged in cause-effect-cause-effect patterns. Thus, the
在对 A 公司和 X 公司的纵向研究中，笔者采用了另一种特殊形式的模式匹配，即逻辑模型分析技术，来分析从 2007 年到 2017 年这一段较长时期内的变化。这主要集中于 A 公司和 X 公司在两个时间段之间的转换过程中，公司治理与 SHE 管理实践之间因果关系模式的变化。能够追踪时间变化是纵向案例研究的一大优势。逻辑模型的使用包括将经验观察到的事件与理论预测的事件相匹配。经验观察到的事件通常是干预措施，这些干预措施最初可能会产生具有直接结果的活动。这些直接结果又会产生中间结果，而中间结果又会提供最终或终极结果（Yin，2014 年）。在本研究中，逻辑模型技术被用于追溯 A 公司和 X 公司在两个特定时间段内发生的重大事件和变化的因果模式，例如，所有权结构和控制权的变化可能会带来公司治理模式的直接变化；公司治理模式的变化又会带来战略互动和决策过程的中间变化；战略互动和决策的变化又会对 SHE 管理实践产生影响，这些事件被划分为因果-因果模式。因此
explanatory framework and the implicit propositions are corroborated through analysis of case study evidence using the logic model technique.
通过使用逻辑模型技术分析案例研究证据，对解释框架和隐含命题进行了确证。

Pattern matching techniques (i.e. explanation building and logic model analysis) serve as suitable approaches to conduct the data analysis in cross-sectional analysis and longitudinal study. In this research, the objective of pattern matching is not only to illustrate that the patterns observed from empirical data have a good match to the predicted explanatory framework and initial implicit propositions, but also to show how the rival or alternative explanations cannot be supported by the findings from the spatial and temporal comparative analysis of Company A and Company X . The focus of pattern matching is not only on the patterns of explanatory/independent variables and outcome/dependent variables, but more on the emerging patterns of the causal nexus between these two sets of variables, both spatially and temporally. Specifically, how can the spatial variations in patterns of corporate governance, in terms of the structural and ideational variables, explain the spatial variations in SHE management practices between Company A and Company X? Further, how can the temporal changes in patterns of corporate governance, in terms of the structural and ideational variables, lead to the variations in SHE management practices? Do these empirically observed patterns of explanatory mechanisms and underlying processes match the theoretically predicted patterns, as illustrated in the explanatory framework? In the research design of the comparative case study, the pattern matching techniques are not only applied when we come to the data analysis stage; they also actually guide the data collection at an earlier stage, so that the researcher can ensure the data collected are sufficient and appropriate to support the pattern matching during the data analysis.
模式匹配技术（即解释构建和逻辑模型分析）是横向分析和纵向研究中进行数据分析的合适方法。在本研究中，模式匹配的目的不仅在于说明从实证数据中观察到的模式与预测的解释框架和最初的隐含命题具有良好的匹配性，还在于说明 A 公司和 X 公司的时空对比分析结果如何无法支持对立解释或替代解释。模式匹配的重点不仅在于解释变量/自变量和结果变量/因变量的模式，更在于这两组变量在空间和时间上的因果关系的新模式。具体来说，从结构变量和思想变量来看，公司治理模式的空间变化如何解释 A 公司和 X 公司 SHE 管理实践的空间变化？此外，从结构和意识形态变量来看，公司治理模式的时间变化如何导致 SHE 管理实践的变化？这些从经验中观察到的解释机制和基本过程的模式是否与解释框架中说明的理论预测模式相吻合？在比较案例研究的研究设计中，模式匹配技术不仅在我们进入数据分析阶段时使用，而且实际上还在早期阶段指导数据收集，以便研究人员能够确保收集到的数据充分、适当，从而在数据分析过程中支持模式匹配。

A streamlined codes-to-theory model for qualitative inquiry (Saldana, 2012) can be used to uncover emerging themes, concepts and patterns with provision of the insights and understandings from the various sources of the qualitative data collected. To process the text data after the transcription work is completed, the initial analytical step is to develop categories through an open coding system, screening the interview transcripts line by line. The initial coding attempts to reflect and elaborate issues through the interviewees’ eyes (Kenealy, 2012). The next step is to link the codes, consolidate similar ones into high-level categories and create
定性调查的简化编码到理论模型（Saldana，2012 年）可用于揭示新出现的主题、概念和模式，并提供从收集到的各种定性数据来源中获得的见解和理解。为了在转录工作完成后对文本数据进行处理，最初的分析步骤是通过开放式编码系统，逐行筛选访谈记录，从而形成类别。初步编码试图通过受访者的视角来反映和阐述问题（Kenealy，2012 年）。下一步是将编码联系起来，将相似的编码合并为高级类别，并创建
subcategories. The third step is to refine and select the categories, compiling them into a general analytical framework based on the guiding theoretical framework. However, in the actual data collection and analysis activities, the codes, themes and concepts are already defined in the well-designed semi-structured interview guides and the structured-focused questionnaires, as shown in Appendices I and II. The embedded codes, categories, themes and concepts in the interview guides, questionnaires and analytical dimensions have already defined the priority for what to collect and what to analyse. Data collection and analysis are guided by these pre-defined themes and concepts. Interaction between empirical data and the theoretical perspective shapes the themes and concepts, while the themes and concepts gradually become more focused and finally result in theory (i.e. a final theoretical framework with a central argument and validated propositions), which explains some of the relationships between the themes. So, my main data analysis work focuses more on pattern matching through explanation building and the logic model analytic technique, but less on “ground up” coding and categorizing.
子类别。第三步是根据指导性理论框架，完善和选择类别，将其汇编成一个总体分析框架。然而，在实际数据收集和分析活动中，代码、主题和概念已经在精心设计的半结构式访谈指南和结构化重点问卷中确定，如附录 I 和附录 II 所示。访谈指南、调查问卷和分析层面所包含的代码、类别、主题和概念已经确定了收集和分 析内容的优先顺序。数据收集和分析都以这些预先确定的主题和概念为指导。经验数据与理论视角之间的互动塑造了主题和概念，而主题和概念逐渐变得更加集中，最终形成理论（即具有中心论点和验证命题的最终理论框架），解释了主题之间的某些关系。因此，我的主要数据分析工作更侧重于通过建立解释和逻辑模型分析技术进行模式匹配，而较少 "从头开始 "进行编码和分类。

In this research, I do not use any computer-assisted qualitative data analysis software (e.g. NVivo, Atlas.ti, HyperRESEARCH, CAQDAS etc.). These kinds of computer-assisted qualitative data analysis software can assist in document compilation work and “ground up” coding of the empirical data, but they cannot do the actual data analysis for the researcher. The researcher needs to study the output and determine whether any meaningful patterns are emerging (Yin, 2014). As assistants and tools, I simply use Microsoft office (e.g. Word and Excel etc.) to compile and store documents, which in many cases is easier to use than the dedicated data analysis software. Coding, as I explain above, is not my main data analysis task. The main data analysis work is pattern matching, in which computer-assisted data analysis software cannot provide much help. I note that it is a large job in itself to convert all of the data collected into an electronic format for uploading into the computer-assisted data analysis software so that they can be processed. In any case, I have decided not to use such computerassisted data analysis software.
在本研究中，我没有使用任何计算机辅助定性数据分析软件（如 NVivo、Atlas.ti、HyperRESEARCH、CAQDAS 等）。这些计算机辅助定性数据分析软件可以协助文献编纂工作和对实证数据进行 "基础 "编码，但不能为研究人员进行实际的数据分析。研究人员需要研究输出结果，确定是否出现了有意义的模式（Yin，2014 年）。作为助手和工具，我只需使用 Microsoft Office（如 Word 和 Excel 等）来编译和存储文档，在很多情况下，这比专用的数据分析软件更容易使用。如上所述，编码并不是我的主要数据分析工作。主要的数据分析工作是模式匹配，计算机辅助数据分析软件在这方面帮不上什么忙。我注意到，要把收集到的所有数据转换成电子格式上传到计算机辅助数据分析软件中进行处理，这本身就是一项庞大的工作。无论如何，我决定不使用这类计算机辅助数据分析软件。

As determined by the central research question and analytical objective, this chapter has illustrated the rationale for selecting the case study research strategy, methodology and associated data collection and data analysis techniques. The whole comparative case study research design uses triangulation to enhance the validity and reliability of the case study. As is reflected in the data collection and data analysis processes, triangulation includes, but is not limited to the following approaches: multiple sources of evidence (e.g. semi-structured interview, structured-focused questionnaires, field observation, documentation review etc.); cross-sectional and longitudinal studies for comparative case study design to address spatial variations and temporal changes; multiple investigators for team evaluation of SHE management practices; case study protocol; development of a case study database and establishment of a chain of evidence; key informant review of their own interview output; peer review of the case study report; pattern matching, mainly through use of explanation building for the cross-sectional analysis and of the logic model analytic technique for the longitudinal study; addressing rival and alternative explanations. The whole research design addresses triangulation from various perspectives: data triangulation by use of multiple data sources; investigator triangulation by use of multiple investigators for certain inquiries; theory triangulation by use of different perspectives on the same data set; methodological triangulation by the use of various methods and approaches (Patton, 2015). The advantage of these kinds of research designs is that they allow researchers to address a broader range of issues from different angles and support the development of converging lines of inquiry, thus enhancing the validity and reliability of the investigation and improving the quality of the case study.
根据中心研究问题和分析目标，本章阐述了选择案例研究策略、方法以及相关数据收集和数据分析技术的理由。整个比较案例研究设计采用三角测量法来提高案例研究的有效性和可靠性。正如在数据收集和数据分析过程中所反映的那样，三角测量包括但不限于以下方法：多种证据来源（如半结构式访谈、结构化重点问卷、实地观察、文件审查等）；横截面和纵向研究（如横截面研究和纵向研究）；横截面和纵向研究（如横截面研究和纵向研究）；横截面和纵向研究（如横截面研究和纵向研究）。案例研究协议；开发案例研究数据库和建立证据链；关键信息提供者审查自己的访谈结果；同 行审查案例研究报告；模式匹配，主要是在横向分析中使用建立解释的方法，在纵向研究 中使用逻辑模型分析技术；解决对立解释和替代解释的问题。整个研究设计从不同角度解决了三角测量问题：通过使用多个数据源实现数据三角测量；通过使用多个调查员进行某些调查实现调查员三角测量；通过对同一数据集使用不同视角实现理论三角测量；通过使用各种方法和途径实现方法三角测量（Patton，2015 年）。 这类研究设计的优势在于，研究人员可以从不同的角度解决更广泛的问题，并支持发展趋同的调查思路，从而增强调查的有效性和可靠性，提高案例研究的质量。

Nevertheless, I realize there are still limitations in the comparative case design. One common weakness for all case study research, not specifically for my research, is the limitation on generalizability of findings, arguments and propositions beyond the immediate study, which affects its external validity. However, the case study approach does not aim to achieve statistical generalization, but to achieve analytical generalization. A fatal flaw in case studies is to consider statistical generalization to be the way to generalize case study findings, because the case or cases are not “sampling units” and are also too small in number to serve as an adequately sized sample to represent any larger population (Yin, 2014). The proposed explanatory framework
尽管如此，我意识到比较案例设计仍然存在局限性。所有案例研究（并非我的研究）的一个共同弱点是，研究结果、论点和命题的普遍性受到限制，无法超越直接研究的范围，这影响了研究的外部有效性。然而，案例研究方法的目的并不是实现统计意义上的概括，而是实现分析意义上的概括。案例研究的一个致命缺陷是将统计归纳视为归纳案例研究结论的方法，因为一个或多个案例并非 "抽样单位"，而且数量也太少，无法作为足够大的样本来代表任何更大的人群（Yin，2014 年）。建议的解释框架
and the implicit explanatory propositions that go into the design of this comparative case study, after being corroborated and enhanced by the empirical findings, form the groundwork for analytical generalization (Yin, 2014) of the final theoretical framework. This framework has an argument and validated propositions for future research, which bring an end to this research project, and contribute to both knowledge and practical implications. Another limitation is that I only use two cases, as I explained in Section 4.1. However, this limitation is offset by the research design of cross-sectional analysis and longitudinal study of four time periods for Company A and Company X (two for each), which create four units of analysis (“mini cases”) to enhance the empirical grounding for theory building.
以及设计本比较案例研究的隐含解释性命题，在得到实证研究结果的印证和强化后，构成了最终理论框架的分析概括基础（殷，2014 年）。这个框架有论点，并为今后的研究提出了经过验证的命题，为本研究项目画上了句号，同时也为知识和实践意义做出了贡献。另一个局限是，正如我在第 4.1 节中解释的那样，我只使用了两个案例。不过，A 公司和 X 公司（各两个）四个时间段的横截面分析和纵向研究的研究设计抵消了这一局限性，从而形成了四个分析单元（"小案例"），为理论构建提供了更多的实证依据。

Last but not the least, in selecting the research methodology and designing the research, potential ethical issues have been addressed to ensure a proper level of anonymity and confidentiality. Principles of informed consent and interview ethics are respected. There are a variety of strategies utilized to manage the ethical issues at all stages of the research, as described in this chapter. Overall, the research strategy, methodology and design are appropriate and of a high quality, which provides a good foundation for moving to the empirical sections of this case study.
最后但并非最不重要的一点是，在选择研究方法和设计研究时，已经解决了潜在的伦理问题，以确保适当的匿名性和保密性。知情同意和访谈伦理原则得到了尊重。正如本章所述，在研究的各个阶段，我们都采用了各种策略来处理伦理问题。总体而言，研究策略、方法和设计都是适当的、高质量的，这为进入本案例研究的实证部分奠定了良好的基础。

Case studies of Company A and Company X have been conducted to collect empirical data to support the testing and verification of the proposed explanatory framework. The data include the empirical results of SHE management practices as the dependent variables and patterns of corporate governance as the independent variables. An in-depth analysis of cross-firm variations in SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions between Company A and Company X was conducted to address the spatial variations with cross sectional data and temporal variations with longitudinal data. The empirical results for spatial and temporal variations in SHE management practices for Company A and Company X are presented quantitatively with scores for the “Leadership, Behaviour, Technique” dimensions and qualitatively with descriptions of the differences. With the definition of two time periods for Company A and Company X in the retrospective longitudinal study, in-depth examination of the patterns of corporate governance has been conducted for Company A in the years 2007-2011 and the years 2011-2017, and for Company X in the years 2007-2010 and the years 2011-2017. The status of patterns of corporate governance for each time period and the changes across the two time periods are presented respectively for Company A and Company X. These empirical results are fundamental to supporting an integrated empirical understanding of the causal linkage between patterns of corporate governance and SHE management practices.
对 A 公司和 X 公司进行了案例研究，以收集经验数据，为测试和验证拟议的解释框架提供支持。数据包括作为因变量的 SHE 管理实践和作为自变量的公司治理模式的实证结果。从 "领导力、行为、技术 "三个维度对 A 公司和 X 公司在 SHE 管理实践方面的跨公司差异进行了深入分析，利用横截面数据解决空间差异问题，利用纵向数据解决时间差异问题。A 公司和 X 公司 SHE 管理实践的空间和时间差异的实证结果，以 "领导力、行为、技术 "维度的得分进行定量分析，并以差异描述进行定性分析。在回顾性纵向研究中，确定了 A 公司和 X 公司的两个时间段，对 A 公司 2007-2011 年和 2011-2017 年的公司治理模式进行了深入研究，对 X 公司 2007-2010 年和 2011-2017 年的公司治理模式进行了深入研究。这些实证结果对于支持综合实证理解公司治理模式与 SHE 管理实践之间的因果联系具有基础性意义。
5.2 Cross-firm Variations in SHE Management Practices between Company A and Company X
5.2 A 公司与 X 公司 SHE 管理做法的跨公司差异

ABC Group, a German multinational manufacturing group in both the industrial and consumer business sectors, has operated globally for more than 140 years and has a well-balanced and diversified portfolio. The group entered the Chinese market in the 1970s, established ABC
ABC 集团是一家德国跨国制造集团，业务涉及工业和消费品两大领域，在全球运营已有 140 多年的历史，拥有均衡而多元化的产品组合。该集团于 20 世纪 70 年代进入中国市场，成立了 ABC
(China) Investment Co. Ltd. in 1995, and set up the ABC Group’s Asia-Pacific (hereinafter also referred to as APAC) and China headquarters in Shanghai in 2001, with its business expansion being achieved through the establishment of JVs with local partners, or through global and local mergers and acquisitions. In 2006, ABC Group set up a JV, Company A, in the Yangtze River Delta area. As one of the early foreign investors in China, ABC Group continues to seek merger and acquisition opportunities in China as one of its growth strategies. In late 2016, Company X, a subsidiary of XYZ Group located in Yangtze River Delta area, was identified by ABC Group as a target company to be acquired as part of ABC Group’s business expansion to strengthen its market share in acoustic and structural parts for the automotive industry in China. Company X manufactures and sells the same product as Company A, namely acoustic and structural products for the automotive industry, e.g. reinforcement patches, 2D extruded parts, 3D injected parts, damping (butyl), sound absorbers etc. So, Company A and Company X are actually competitors in the local market, and both are located in the same province in the Yangtze River Delta area. Company X is a family run business, and is privately owned by X01 (to respect confidentiality rules, an interview profile is established with an interviewee code assigned to people involved in this study in Table 5), who has been playing multiple roles in Company X, i.e. CEO in XYZ Group, and executive director and general manager for Company X.
(1995 年，ABC 集团成立了 ABC（中国）投资有限公司，并于 2001 年在上海设立了 ABC 集团亚太区（以下简称亚太区）和中国总部。1995 年，ABC 集团成立了 ABC（中国）投资有限公司，2001 年在上海设立了 ABC 集团亚太区（以下简称亚太区）和中国区总部，并通过与当地合作伙伴成立合资公司、全球和当地并购等方式实现业务扩张。2006 年，ABC 集团在长江三角洲地区成立了合资公司 A 公司。作为早期进入中国的外国投资者之一，ABC 集团继续在中国寻求并购机会，并将此作为其发展战略之一。2016 年底，ABC 集团将 XYZ 集团位于长三角地区的子公司 X 公司确定为收购目标公司，作为 ABC 集团业务扩张的一部分，以加强其在中国汽车行业声学和结构件的市场份额。X 公司生产和销售与 A 公司相同的产品，即汽车工业用隔音和结构件产品，如增强贴片、二维挤压件、三维注塑件、阻尼（丁基）、吸音材料等。因此，A 公司和 X 公司实际上是当地市场的竞争对手，两家公司都位于长江三角洲地区的同一个省份。X 公司是一家家族企业，由 X01（为尊重保密规则，建立了访谈档案，表 5 中为参与本研究的人员分配了受访者代码）私人所有，他在 X 公司担任多重角色，即 XYZ 集团首席执行官、X 公司执行董事兼总经理。

SHE due diligence was conducted by ABC Group APAC regional SHE team on March 6-7 2017 by using criteria based on Chinese national and local legal requirements, as well as ABC Group’s SHE standards. This was an important part of the investigations to identify the existing and potential safety, health and environmental risks or hazards associated with Company X’s history and activities, and to propose a risk mitigation plan with pragmatic recommendations. I was the head of ABC Group APAC SHE function in the role of APAC SHE Director. I formed a SHE expert team of three to perform the SHE due diligence in Company X. I personally led the team and included two members from my regional SHE department, the China SHE manager and the APAC occupational safety manager, who are both experienced SHE experts. One of the purposes of the acquisition of Company X was to review the synergy potential with ABC Group’s existing operation in the Yangtze River Delta area, i.e. Company A. Thus, a
2017 年 3 月 6 日至 7 日，ABC 集团亚太地区 SHE 团队根据中国国家和地方法律要求以及 ABC 集团的 SHE 标准进行了 SHE 尽职调查。这是调查的重要组成部分，旨在识别与 X 公司的历史和活动相关的现有和潜在的安全、健康和环境风险或危害，并提出具有务实建议的风险缓解计划。我当时是 ABC 集团亚太地区 SHE 职能部门的负责人，担任亚太地区 SHE 总监。我组建了一个由三人组成的 SHE 专家团队，对 X 公司进行 SHE 尽职调查。我亲自领导这个团队，其中包括我所在区域 SHE 部门的两名成员，即中国 SHE 经理和亚太区职业安全经理，他们都是经验丰富的 SHE 专家。收购 X 公司的目的之一是审查与 ABC 集团在长江三角洲地区现有业务（即 A 公司）的协同潜力。
structured-focused comparison was essential.
有重点的结构化比较至关重要。

In Company A , the ABC Group APAC regional SHE team had also conducted a SHE assessment as per national and local legal requirements, as well as ABC Group’s SHE standards. The assessment was also conducted through a systematic audit by using ABC Group’s SHE assessment tool. This was conducted by the China SHE manager and the APAC occupational safety manager and was reviewed by me, both as a researcher and as their direct manager. In order to achieve a structured-focused comparison, I reviewed the assessment results from previous audit reports of Company A, together with the China SHE manager and the APAC occupational safety manager, by using the evaluation criteria in Appendix I. I reassessed all elements of Company A’s SHE management practices and presented the evaluation results by using the format of the SHE management practices evaluation form in Appendix I. This then provided a good basis for comparison with Company X. During the two day SHE due diligence for Company X, the China SHE manager, the APAC occupational safety manager and I conducted the whole SHE assessment following the due diligence tools provided. In the end, I inputted the SHE management practices evaluation results for Company A and Company X and proceeded with an apples-to-apples structured-focused comparison by using the criteria in Appendix I. This comparative analysis is conducted both quantitatively and qualitatively.
在 A 公司，ABC 集团亚太地区 SHE 团队还根据国家和当地法律要求以及 ABC 集团的 SHE 标准进行了 SHE 评估。评估还通过使用 ABC 集团的 SHE 评估工具进行系统审核。评估由中国区 SHE 经理和亚太区职业安全经理进行，并由我作为研究人员和他们的直接经理进行审核。为了进行有条理的重点比较，我与中国区 SHE 经理和亚太区职业安全经理一起，根据附录 I 中的评估标准，对 A 公司以前的审计报告中的评估结果进行了复查。我重新评估了 A 公司 SHE 管理实践的所有要素，并按照附录 I 中 SHE 管理实践评估表的格式提交了评估结果。在对 X 公司进行为期两天的 SHE 尽职调查期间，中国区 SHE 经理、亚太区职业安全经理和我按照提供的尽职调查工具进行了整个 SHE 评估。最后，我输入了 A 公司和 X 公司的 SHE 管理实践评估结果，并按照附录 I 中的标准进行了结构化比较。这种比较分析既有定量分析，也有定性分析。

Quantitatively, the outcomes of the SHE management practices evaluations for Company A and Company X are shown in Table 6, revealing spatial variations, which indicate that Company A has implemented more effective and substantial SHE management practices within all three of the “Leadership, Behaviour, Technique” analytical dimensions and the twelve associated constitutive attributes with scores higher than Company X. Company A received an overall average score of 4.5 , while Company X received only 2.5 . Qualitatively, the SHE management practices evaluation and structured-focused comparative analysis reveal the cross-firm variations in SHE management practices between Company A and Company X with respect to the three “Leadership, Behaviour, Technique” dimensions and associated constitutive attributes, which reflects the differences in corresponding elements of SHE management practices between Company A and Company X.
从数量上看，A 公司和 X 公司的 SHE 管理实践评估结果如表 6 所示，显示出空间差异， 表明 A 公司在所有三个 "领导、行为、技术 "分析维度和 12 个相关构成属性方面实施了更有 效和实质性的 SHE 管理实践，得分高于 X 公司。从定性角度看，通过 SHE 管理实践评价和结构化比较分析，可以发现 A 公司和 X 公司在 SHE 管理实践的三个 "领导、行为、技术 "维度和相关构成属性方面存在跨公司差异，这反映了 A 公司和 X 公司在 SHE 管理实践的相应要素方面存在差异。

Table 6 Spatial variations in SHE management practices: Company A versus Company X
表 6 SHE 管理实践的空间差异：A 公司与 X 公司

Variations in the “Technique” dimension of SHE management practices can be distinguished from six constitutive attributes which represent six elements of SHE management practices in regard to technical solutions and system tools for SHE management: SHE policy, objectives, procedures and system; identification of aspects of SHE and risk assessment; legal compliance, standards and other requirements; operational control and management of emergencies and incidents; audit, monitoring and performance management; non-conformity, corrective/ preventive action and continuous improvement.
SHE 管理实践的 "技术 "维度的变化可以从六个构成属性中区分出来，这六个属性代表了 SHE 管理实践中有关 SHE 管理技术解决方案和系统工具的六个要素：SHE 政策、目标、程序和系统；SHE 方面的识别和风险评估；法律合规性、标准和其他要求；操作控制和紧急情况及事故管理；审计、监测和绩效管理；不符合项、纠正/预防措施和持续改进。

This dimension covers activities regarding the setting of SHE policy and the establishment of objectives, programmes, processes, procedures and systems to deliver results in accordance with the organization’s policy and expected goals. It includes activities for identifying OHS hazards and environmental aspects associated with the organization’s business, operations, products, services, workplaces etc., as well as activities for performing risk assessments with the appropriate techniques and methodology to provide a risk base for developing SHE management practices to manage the risk associated with the identified OHS hazards and
这一层面涵盖的活动涉及制定安全、健康和环境政策，以及建立目标、方案、流程、程序和系统，以便根据组织的政策和预期目标取得成果。它包括确定与组织的业务、运营、产品、服务、工作场所等相关的职业健康安全危害和环境方面的活动，以及采用适当的技术和方法进行风险评估的活动，以便为制定 SHE 管理实践提供风险基础，从而管理与已确定的职业健康安全危害和环境方面相关的风险。
environmental aspects. It also involves considerable effort in the identification of applicable legal requirements, industrial standards and other SHE requirements (e.g. corporate, customer and other stakeholder requirements). Based on these, programmes, procedures and processes are developed, and operational control comes in with the implementation of effective measures to manage risks associated with daily operations and changes, thus preventing incidents/accidents and unexpected occurrences, and responding with counter measures to eliminate and/or mitigate the consequences of any incidents/accidents and emergency situations. Functioning mechanisms for inspections, checks and audits (e.g. internal audit and external audit) to monitor the effective implementation of SHE programmes, as well as a sound performance management programme, are essential to identify gaps and opportunities for improvement. Following this, the non-conformities and gaps identified are managed through corrective and preventive actions to be taken immediately by allocating technical and financial resources, thus pursuing continuous improvement in SHE management practices. Variations in the “Technique” dimension are clearly detected between Company A and Company X through the examination of their SHE management processes, technical aspects and system tools.
环境方面。在确定适用的法律要求、行业标准和其他 SHE 要求（如企业、客户和其他利益相关者的要求）方面，也需要付出大量的努力。在此基础上，制定计划、程序和流程，并通过实施有效措施来管理与日常运营和变化相关的风险，从而实现运营控制，防止事件/事故和意外事件的发生，并采取应对措施消除和/或减轻任何事件/事故和紧急情况的后果。为监督安全、健康和环境计划的有效实施而建立的巡查、检查和审计（如内部审计和外部审计）机制，以及完善的绩效管理计划，对于找出差距和改进机会至关重要。随后，通过分配技术和财政资源，立即采取纠正和预防措施，对发现的不符合项和差距进行管理，从而不断改进安全、健康和环境管理实践。通过检查 A 公司和 X 公司的安全、健康和环境管理流程、技术方面和系统工具，可以清楚地发现它们在 "技术 "维度上的差异。

Company A has implemented an integrated management system (IMS), including ISO 9001, ISO 14001 and OHSAS 18001 (ISO 45001), which are certified by DQS (Deutsche Gesellschaft zur Zertifizierung von Management System), an international management system certification body based in Germany. The company also obtained a safety standardization certification, as required by the local Safety Bureau. There is clearly a written SHE management policy appropriate to the nature of Company A’s business and operations. This policy is endorsed by Company A’s top management, with consultation carried out to collect input from all levels of the organization when the SHE management system was being planned. The objectives, programme and procedures defined are closely associated with the nature and scale of the identified risks relating to aspects of safety, health and environmental issues, which are quite consistent with the management policy. The enforcement of policy and the implementation of programmes, rules and procedures has happened in a consistent way, as is detected on the shop floor. This conclusion is supported by observation, document review and interview.
A 公司实施了一套综合管理系统 (IMS)，包括 ISO 9001、ISO 14001 和 OHSAS 18001 (ISO 45001)，并获得了总部设在德国的国际管理系统认证机构 DQS (Deutsche Gesellschaft zur Zertifizierung von Management System) 的认证。公司还按照当地安全局的要求获得了安全标准化认证。A 公司明确制定了适合其业务和运营性质的书面 SHE 管理政策。这项政策得到了 A 公司最高管理层的认可，在计划建立 SHE 管理系统时，还征求了各 级组织的意见。所确定的目标、计划和程序与已确定的安全、健康和环境方面风险的性质和规模密切相 关，与管理政策相当一致。政策的执行和计划、规则和程序的实施是一致的，这一点在车间也能看出来。这一结论得到了观察、文件审查和访谈的支持。

The environmental aspects, OHS hazard identification and risk assessment are planned and carried out on a regular basis, and when changes are detected, thus keeping them up to date with valid documentation. Proper hazard identification techniques and risk assessment methodologies are introduced (e.g. process risk assessment, workplace risk assessment, job safety analysis etc.) in a comprehensive approach. Hazard identification and risk assessment are carried out by qualified and competent persons, including SHE professionals and engineers with subject matter expertise, as well as the involvement of concerned persons and/or affected persons from different work streams and functions.
定期规划和开展环境方面、职业健康安全危害识别和风险评估，并在发现变化时进行评估，从而使其与有效文件保持同步。以全面的方式引入适当的危害识别技术和风险评估方法（如工艺风险评估、工作场所风险评估、工作安全分析等）。危险识别和风险评估由合格和称职的人员进行，包括具有相关专业知识的安全、健康和环境专业人员和工程师，以及来自不同工作流和职能部门的相关人员和/或受影响人员。

As one critical element of SHE management practices, legal requirements, industrial standards and other SHE requirements (e.g. customer and corporate requirements and those of other stakeholders) are important inputs in the planning of the SHE management system and practices in Company A. These requirements are proactively identified and continually validated through the tracking of changes. In terms of legal compliance requirements which are regarded as the utmost importance and highest priority in Company A, obtaining all of the required permits and key licenses for their daily operations and other projects must be ensured, and the stipulated government processes must be followed, with no “bypass” from a special relationship, or “guanxi”, with the authorities.
作为 SHE 管理实践的一个关键要素，法律要求、行业标准和其他 SHE 要求（如客 户、公司和其他利益相关方的要求）是 A 公司规划 SHE 管理系统和实践的重要输入。在法律合规要求方面，A 公司将其视为最重要和最优先的事项，必须确保获得日常运营和其他项目所需的所有许可证和关键执照，并遵守规定的政府程序，不得利用与当局的特殊关系或 "关系网""绕道而行"。

Overall, the operational controls in Company A are effective, following the hierarchy below to manage the SHE risks identified in its daily operations as well as the changes in these risks: a) elimination; b) substitution; c) engineering controls; d) signage/warnings and/or administrative controls; e) personal protective equipment. This is seen on the shop floor with the implementation of a whole set of control measures, procedures and work instructions. There are MOC (management of change) processes implemented to manage risk from changes to operations and processes. There is an emergency response procedure in place, which is reviewed regularly with at least two drills every year to test its adequacy and effectiveness. In addition, there is a sound incident management procedure implemented to ensure incidents/accidents are notified, reported and investigated, and that corrective and preventive actions are conducted to prevent reoccurrences.
总体而言，A 公司的操作控制措施是有效的，按照以下层次来管理日常操作中发现的 SHE 风险以及这些风险的变化：a) 消除；b) 替代；c) 工程控制；d) 标识/警告和/或行政控制；e) 个人防护设备。这体现在车间实施一整套控制措施、程序和作业指导书。实施了 MOC（变更管理）流程，以管理运营和流程变更带来的风险。应急响应程序已经到位，并定期进行审查，每年至少进行两次演习，以检验其适当性和有效性。此外，还实施了健全的事件管理程序，以确保事件/事故得到通知、报告和调查，并采取纠正和预防措施，防止再次发生。

In Company A , there is a comprehensive checking and monitoring mechanism. This includes regular safety walk-arounds and SHE inspections within departments or company-wide, internal audits organized by the company, corporate audits by the regional and global SHE teams in ABC Group, external audits from DQS as the ISO 14001 and OHSAS 18001 (ISO 45001) certification body, and also the external inspections and audits by government authorities and customers. All of the findings and tracking of actions are managed via a dedicated audit and review database and the “SHEcom” online SHE reporting system, with SHE status being openly disclosed by anyone who has access to the database and online system, subject to supervision by the internal stakeholders.
在 A 公司，有一套全面的检查和监督机制。这包括部门内部或全公司范围内的定期安全巡视和 SHE 检查、公司组织的内部审计、ABC 集团区域和全球 SHE 团队的公司审计、ISO 14001 和 OHSAS 18001 (ISO 45001) 认证机构 DQS 的外部审计，以及政府部门和客户的外部检查和审计。所有审计结果和行动跟踪都通过专门的审计和审查数据库以及 "SHEcom "在线 SHE 报告系统进行管理，任何可以访问数据库和在线系统的人都可以公开披露 SHE 状况，并接受内部利益相关者的监督。

Non-conformities and gaps are analysed and investigated, and a corrective and preventive action plan is defined. The notification of findings and action status to relevant responsible parties is configured into the system. Major non-conformities always receive immediate attention from top management, being discussed and reviewed in management meetings. Technical and financial resources can be obtained to implement the corrective and preventive actions. As part of performance management, SHE management practices and performance with respect to the objectives, targets, and KPIs (e.g. leading and lagging etc.) are reviewed at meetings of different levels of management, up to a formal management review by top management with specific focus on SHE topics. There are incentive plans and disciplinary measures, which are also considered as part of SHE performance management strategy. The gaps identified at the management review meetings are taken into consideration in the next cycle of SHE management improvement.
对不符合项和差距进行分析和调查，并制定纠正和预防行动计划。将调查结果和行动状态通知相关责任方的做法已在系统中进行了配置。重大不符合项总是会立即得到最高管理层的关注，并在管理会议上进行讨论和审查。可以获得技术和财务资源来实施纠正和预防措施。作为绩效管理的一部分，SHE 管理实践以及与目标、指标和关键绩效指标（如领先和落后等）相关的绩效在不同级别的管理层会议上进行审查，直至由最高管理层进行正式的管理审查，并特别关注 SHE 议题。激励计划和惩戒措施也被视为 SHE 绩效管理战略的一部分。在下一轮 SHE 管理改进中，将考虑在管理评审会议上发现的差距。

Company A has spent considerable efforts on establishing, implementing and maintaining a valid SHE management system and practices. This is done by the company’s own dedicated professional SHE manager with guidance from ABC Group’s regional SHE experts. Over the years, it has been proved that the “Technique” dimension of SHE management, including technical solutions and system tools, is adequate and sufficiently feasible to meet the needs of Company A’s business and operations. Compared with Company A, Company X has not been
A 公司在建立、实施和维护有效的 SHE 管理体系和实践方面付出了巨大努力。这项工作由公司专职的 SHE 专业经理在 ABC 集团地区 SHE 专家的指导下完成。多年来的实践证明，SHE 管理的 "技术 "层面，包括技术解决方案和系统工具，足以满足 A 公司业务和运营的需要，并具有足够的可行性。与 A 公司相比，X 公司没有
doing well in managing its “Technique” dimension, in terms of its technical solutions and system tools for SHE management practices. It appears to have more of a reactive response to business needs in order to maintain a corporate image by doing the minimum required by the authorities and customers.
在管理 "技术 "方面，即 SHE 管理实践的技术解决方案和系统工具方面做得很好。它似乎更多的是对业务需求作出被动反应，以维护企业形象，做到当局和客户要求的最低限度。

Company X has established ISO 14001 as its environment management system, certified by CCCI (China Certification Centre, Inc.). There is no OHSAS 18001 (ISO 45001) certification for its occupational health and safety management system. Instead, Company X has obtained the safety standardization certification required by the local Safety Bureau. Establishment and certification of management systems are mainly carried out by a third party consultant, with the ultimate purpose of achieving certification as soon and as cheaply as possible. There is a bundle of SHE management documents covering policy, objectives, programmes, rules, procedures etc., which is thick enough to contain everything that a company ought to do to have good outcomes from third party SHE management audits, including certification audits. In performing due diligence for Company X , the whole set of SHE management documents were examined and checked against what was observed on the shop floor during a physical walkaround of the site and the information that people provided through interviews. It was found that most of the SHE management documents, to a certain degree, remain as paper work for showing to customers and the authorities when they carry out audits and inspections. The policy statement is vague and general, and is not specifically supported by measurable objectives and subsequent programmes and initiatives on the shop floor.
X 公司已建立 ISO 14001 环境管理体系，并通过了 CCCI（中国认证中心）的认证。X 公司的职业健康和安全管理体系没有获得 OHSAS 18001（ISO 45001）认证。相反，X 公司获得了当地安监局要求的安全标准化认证。管理体系的建立和认证工作主要由第三方咨询公司负责，最终目的是以尽可能低的 成本尽快获得认证。安全、健康和环境管理文件包罗万象，包括政策、目标、方案、规则、程序等，厚厚一叠，足以包含公司为在第三方安全、健康和环境管理审计（包括认证审计）中取得良好结果而应采取的一切措施。在对 X 公司进行尽职调查时，对整套安全、健康和环境管理文件进行了审查，并与在现场实地考察时观察到的情况以及员工通过访谈提供的信息进行了核对。结果发现，大多数 SHE 管理文件在某种程度上仍然是纸上谈兵，以便在客户和当局进行审计和检查时向他们出示。政策声明含糊笼统，没有可衡量的目标和后续计划以及车间举措的具体支持。

In Company X , the identification of environmental aspects and OHS hazards, as well as risk assessments, are documented in a general format using the forms seen in most ISO certification management systems because these tools and associated forms are provided by the third party consultancy company. Similarly, for identification of legal requirements, industrial standards and other requirements, it was found that the relevant documentation was not up to date and lacked the latest legal requirements. Customer requirements had received attention from the top management, but these too were not well managed in terms of processes and documentation to ensure these requirements can be tracked.
在 X 公司，环境方面和职业健康和安全危害的识别以及风险评估，都是使用大多数 ISO 认证管理系统中的表格以一般格式记录的，因为这些工具和相关表格是由第三方咨询公司提供的。同样，在确定法律要求、行业标准和其他要求方面，也发现相关文件没有及时更新，缺少最新的法律要求。客户的要求得到了最高管理层的重视，但在确保跟踪这些要求的程序和文件方面，这些要求也没有得到很好的管理。

In Company X, huge gaps were identified in the application of operational controls and provision of counter measures. Rules, procedures and work instructions were often ignored on the shop floor. For example, there was homemade lifting equipment being used in a manufacturing plant without obtaining certification, which certainly did not comply with legal requirements because uncertified lifting equipment is banned. Contractors were doing welding without a work permit and were not wearing proper personal protection equipment. Production equipment had no adequate machine guards etc. The emergency response plan existed on paper only, would not really work in case of emergency, and no drills had been conducted in the previous two years. There was a written incident management procedure, but the reporting of incidents was rare, with people only reporting serious injuries. Document review and interviews confirmed there had been only one serious contractor injury reported in the past two years. When this incident led to an insurance claim, and the injured person initiated legal proceedings, it received attention from the company’s management. Managers admitted that there were quite a lot of small incidents not being reported and recorded since there were no insurance claims or any substantial impact involved. Investigation, and corrective and preventive actions have not been well managed.
X 公司在实施业务控制和提供应对措施方面存在巨大差距。车间里的规则、程序和作业指导书经常被忽视。例如，一家制造厂在未获得认证的情况下使用自制的起重设备，这当然不符合法律要求，因为未经认证的起重设备是被禁止的。承包商在没有工作许可证的情况下进行焊接，并且没有佩戴适当的个人防护设备。生产设备没有适当的机器防护装置等。应急计划只是纸上谈兵，在紧急情况下无法真正发挥作用，而且在过去两年中没有进行过任何演习。虽然有书面的事故管理程序，但很少有人报告事故，只有严重受伤的人才会报告。文件审查和访谈证实，过去两年中只报告过一起承包商严重受伤事件。这起事故导致了保险索赔，伤者提起了法律诉讼，因此受到了公司管理层的关注。管理人员承认，由于没有涉及保险索赔或任何重大影响，有很多小事故没有报告和记录。调查、纠正和预防措施没有得到很好的管理。

Company X has established inspection, check and audit processes as part of its SHE management practices, but these appear to be more of a paper or box ticking exercise for the purpose of showing some documented records to external auditors for ISO 14001 certification and to local authorities for safety standardization certification. Because of this, the internal inspection and audit have usually not shown many findings, especially major findings. Other physical inspections and checks on site are arranged randomly but not in a well-planned and systematic approach. Findings and actions are tracked on an excel sheet but not in a wellorganized manner. Quite a large number of findings, non-conformities and gaps have not been addressed with effective corrective and preventive actions within defined target dates, because the technical and financial resources needed to do so have not been allocated on time.
X 公司制定了检查、核对和审计程序，作为其 SHE 管理实践的一部分，但这些程序似乎更像是纸上谈兵或打勾，目的是向 ISO 14001 认证的外部审计员和安全标准化认证的地方当局出示一些文件记录。因此，内部检查和审计通常不会有太多发现，尤其是重大发现。对现场的其他实际视察和检查都是随机安排的，并没有周密的计划和系统的方法。检查结果和行动都记录在 excel 表上，但没有很好地组织起来。大量的检查结果、不符合项和差距没有在规定的目标日期内通过有效的纠正和预防措施加以解决，因为没有及时分配所需的技术和财政资源。

In Company X , the review of SHE management is mainly organized by a production manager
在 X 公司，SHE 管理审查主要由生产经理组织进行
who is also assigned as the acting SHE manager. One management review meeting is documented, with the purpose of achieving ISO 14001 certification and safety standardization, but other review meetings are held in an informal way or simply are not conducted. SHE performance management does not consider incentive planning and discipline measures to motivate people with respect to SHE improvement. KPI reviews are conducted but mainly focus on the lagging KPIs, and very much less on leading KPIs. There is a lack of proper mechanisms and processes to drive substantial continuous improvement in SHE management.
他还被任命为代理 SHE 经理。为实现 ISO 14001 认证和安全标准化，召开了一次有记录的管理评审会议，但其他评审 会议都是非正式召开或根本没有召开。SHE 绩效管理没有考虑激励员工改进 SHE 的激励计划和纪律措施。对关键绩效指标（KPI）进行了审查，但主要侧重于滞后的关键绩效指标（KPI），对领先的关键绩效指标（KPI）审查很少。缺乏适当的机制和程序来推动 SHE 管理的实质性持续改进。

Variations in the “Behaviour” dimension of SHE management practices can be detected according to three constitutive attributes. These represent three elements of SHE management concerning people’s attitudes and behaviour towards SHE matters, as well as their engagement and participation in SHE activities. The three attributes are: employee engagement and responsibility; communication, training and awareness promotion; behaviour-based safety programme. Active engagement from employees and other interested parties is essential to ensure the success of SHE management. Without this, SHE management targeted at the protection of people and the environment will lose ground. Further, every single individual involved in SHE matters is responsible for their own behaviour and decision making within the scope of their own area of responsibility, as well as for taking care of others. Open communication on SHE matters, SHE training and SHE awareness promotion activities are needed to bring people at all levels in the organization onto the same page to understand why and how a company seeks the improvement of SHE management. This helps people to change their behaviour towards SHE and helps to build up the company’s SHE culture. A behaviourbased safety programme, if implemented properly, will accelerate behaviour changes and enhance SHE management improvement through enhancing bottom-up engagement from the shop floor. Variations in the “Behaviour” dimension are obviously observed between Company A and Company X .
在 SHE 管理实践的 "行为 "维度上，可以根据三个构成属性来发现差异。它们代表了 SHE 管理的三个要素，涉及人们对 SHE 问题的态度和行为，以及他们对 SHE 活动的投入和参与。这三个要素是：员工参与和责任；沟通、培训和宣传；基于行为的安全计划。员工和其他相关方的积极参与对确保 SHE 管理的成功至关重要。否则，以保护人类和环境为目标的 SHE 管理就会失去基础。此外，参与 SHE 事务的每个人都要对自己职责范围内的行为和决策负责，同时也要照顾他人。需要就安全、健康和环境问题进行公开交流，开展安全、健康和环境培训以及提高安全、健康和环境意识的活动，使组织内各层次的人员都能理解公司为什么要改进安全、健康和环境管理以及如何改进安全、健康和环境管理。这有助于人们改变对安全、健康和环境的行为，有助于建立公司的安全、健康和环境文化。以行为为基础的安全计划，如果实施得当，将加速行为的改变，并通过加强车间自下而上的参与，促进 SHE 管理的改善。A 公司和 X 公司在 "行为 "维度上存在明显差异。

In Company A, as a basic principle, each employee is responsible for their own safety. People are provided with timely access to clear, understandable and relevant information about the SHE management system and practices to support themselves to work safely. The
在 A 公司，作为一项基本原则，每位员工都要对自己的安全负责。员工可以及时获得清晰、易懂和相关的 SHE 管理系统和实践信息，以支持自己安全地工作。公司
communication on SHE topics from the top-down and bottom-up is quite open in Company A, covering both internal and external stakeholders. There are various kinds of SHE awareness promotion activities held regularly, e.g. safety days, SHE-related workshops, campaigns on specific topics etc. The SHE department prepares and implements, together with HR and line managers, the whole year’s SHE training plan for different groups of people based on the SHE training need analysis for each position. The SHE training delivered is evaluated for its effectiveness, thus equipping people with the SHE competency needed for them to behave and perform their jobs safely. A SHE initiative named CBS (Culture-Based Safety) has been implemented successfully to greatly engage employees at all levels in doing the safety walkarounds and behavioural safety observations. In addition, the CBS programme has engaged managers to conduct safety walk-arounds and behavioural safety observations with employees in order to discuss SHE matters on the shop floor with them.
在 A 公司，自上而下和自下而上的安全、健康和环境主题交流相当开放，涵盖内部和 外部利益相关者。公司定期举办各种安全、健康和环境意识宣传活动，如安全日、安全、健康和环境相关研讨会、特定主题活动等。安全、健康和环境部门与人力资源部门和部门经理一起，根据每个岗位的安全、健康和环境培训需求分析，为不同人群制定并实施全年的安全、健康和环境培训计划。对所提供的 SHE 培训的效果进行评估，从而使员工具备必要的 SHE 能力，能够安全地开展工作。一项名为 CBS（基于文化的安全）的 SHE 计划已成功实施，极大地调动了各级员工参与安全巡视和行为安全观察的积极性。此外，CBS 计划还让管理人员与员工一起进行安全巡视和行为安全观察，以便与他们讨论车间的 SHE 事宜。

Employees are actively involved in SHE matters and are encouraged by managers to provide opinions/input, e.g. performing risk assessments, developing work instructions, attending SHE meetings, receiving SHE trainings etc. In addition to the participation of the trade union, as set up in Chinese enterprises, there are employee representatives elected to join the SHE committee and provide input to the management for decision making on topics related to employees’ benefit and wellbeing, especially those concerning health, safety and environmental protection. Employees in Company A are empowered to refuse work with an immediate risk and are encouraged to stop unsafe acts and behaviour, thereby taking care of each other. The “Behaviour” dimension is strong enough to support the overall SHE management strategy.
员工积极参与安全、健康和环境事务，管理者鼓励他们提出意见和建议，如进行风险评估、制定工作指南、参加安全、健康和环境会议、接受安全、健康和环境培训等。除了工会的参与外，按照中国企业的规定，员工代表也被选入 SHE 委员会，就与员工福利和福祉有关的议题，特别是与健康、安全和环境保护有关的议题，向管理层提供决策建议。A 公司的员工有权拒绝接受有直接风险的工作，并鼓励员工制止不安全行为和举止，从而相互照顾。行为 "维度足以支持整个 SHE 管理战略。

In Company X, however, the “Behaviour” dimension of SHE management practices appears insufficient. It is weak in driving the enforcement of personal responsibilities towards SHE and engagement on SHE matters from employees and other interested parties at all levels. There are no voices acting on SHE matters from the bottom-up, as the company culture seems not encourage this. There is no active participation from employees in performing risk assessments and defining work instructions. SHE communication and training are limited to the basics in order to meet the legal and customer requirements at a minimum “Ok” level. There are no
然而，在 X 公司，SHE 管理实践的 "行为 "维度似乎不够。在推动员工和其他各级相关方履行个人安全、健康和环境责任以及参与安全、健康和环境事务方面，它的力度不够。由于公司文化似乎不鼓励自下而上地参与 SHE 事务，因此没有这方面的声音。员工没有积极参与风险评估和工作指导的制定。SHE 交流和培训仅限于满足法律和客户要求的最低 "OK "水平的基本内容。没有
specifically organized SHE campaigns like safety days etc., while there are only limited promotional activities, such as the banner and slogan displayed company-wide to accommodate “Safety Month” and “Environmental Day”, as requested by local authorities for general country-wide campaigns, but without many substantial activities and programmes being rolled out.
专门组织的 SHE 活动，如安全日等，而只有有限的宣传活动，如在全公司范围内悬挂 "安全 月 "和 "环境日 "的横幅和标语，应地方当局的要求在全国范围内普遍开展宣传活动， 但没有推出许多实质性的活动和计划。

There is a trade union in the company, but no dedicated and competent employee representative elected to sit in management meetings or on the SHE committee. In fact, there is no formal SHE committee being operated effectively. In management meetings, if there are employee-related issues, including those relating to safety, health and environmental protection, only the trade union chairperson will sit in, but does not really fully represent employees and workers’ positions. There is no well-designed and fully run behaviour safety programme in Company X. There are limited safety walk-arounds and little open safety dialogue between employees in the workplace or between managers and employees to support behaviour change in building a culture of taking care of each other. In Company X , it is not common for people to remind one another about unsafe acts nor to encourage positive observations and constructive feedback on daily behaviour.
公司有一个工会，但没有选出专职和称职的员工代表参加管理层会议或安全、健康和环境委员会。事实上，没有一个正式的 SHE 委员会在有效运作。在管理层会议上，如果有与员工相关的问题，包括与安全、健康和环境保护相关的问题，只有工会主席参加，但并不能真正完全代表员工和工人的立场。X 公司没有精心设计和全面实施的行为安全计划，安全巡视有限，工作场所的员工之间或管理者与员工之间很少进行公开的安全对话，以支持行为改变，建立相互关爱的文化。在 X 公司，员工之间相互提醒不安全行为或鼓励对日常行为进行积极观察和建 设性反馈的做法并不常见。

We can judge the variations in the “Leadership” dimension of SHE management practices from three constitutive attributes. These attributes represent three elements of SHE management practices concerning commitment and support from top management as well as the strength of organizational SHE leadership in the company; they are: management commitment and accountability; organizational competency and empowerment; resources and investment. Visible, active leadership from top management with strong commitment and accountability is essential to ensure the integration of SHE management with business decisions. If the top management does not lead effectively on SHE management, the consequences can be severe. A solid SHE competency in the organization (e.g. SHE professionals and other expertise) is important to enable the SHE management improvement ball to roll. In many cases, empowerment must be given to the SHE champions and change agents in the organization, typically the SHE managers, for them to drive the implementation of SHE management
我们可以从三个构成属性来判断 SHE 管理实践中 "领导力 "维度的变化。这些属性代表了 SHE 管理实践的三个要素，涉及最高管理层的承诺和支持以及公司组织 SHE 领导力的强弱；它们是：管理层的承诺和问责；组织能力和授权；资源和投资。要确保将 SHE 管理与业务决策结合起来，高层管理者明显、积极的领导力以及坚定的承诺 和责任感是必不可少的。如果最高管理层不能有效地领导 SHE 管理，后果可能会很严重。组织内扎实的 SHE 能力（如 SHE 专业人员和其他专业知识）对于 SHE 管理改进工作的开展非常重要。在许多情况下，必须赋予组织中的 SHE 倡导者和变革推动者（通常是 SHE 经理）权力，使他们能够推动 SHE 管理的实施。
practices. Line managers and employees are also to be empowered to prevent unsafe acts and to promote SHE, which is perceived as part of SHE leadership by line managers and employees. How does management allocate the resources and investment for SHE management improvement? And how are decisions on SHE matters made in cases of conflicting interests? This sends out a message regarding the strength of SHE leadership in the organization. The variations in the “Leadership” dimension between Company A and Company X can be vividly perceived through interaction and interviews with management and employees at all level of both organizations.
做法。部门经理和员工也应有权防止不安全行为和促进 SHE，这被部门经理和员工视为 SHE 领导力的一部分。管理层如何分配改善 SHE 管理的资源和投资？在利益冲突的情况下，如何就 SHE 问题做出决定？这就传递出一个信息，即组织中 SHE 领导力的强弱。A 公司和 X 公司在 "领导力 "维度上的差异可以通过与两家公司各级管理层和员工的互动和访谈生动地体现出来。

In Company A, the management team gives considerably high priority to SHE management. SHE topics are always part of the agenda in major management meetings. It has been observed that managers lead by example in following SHE policy, rules, procedures etc., and that they actively participate in SHE activities. There is a dedicated SHE department comprising of a team of three led by a competent site SHE manager, who has over ten years of experience with good exposure to other international companies before joining Company A. The SHE manager reports directly to the general manager of Company A , as part of the management team, and is empowered to manage SHE programmes and SHE activities. With this commitment from management, we can say the resources are adequate in Company A to implement all of its SHE programmes and initiatives; these resources include human resources, infrastructure, technology, financial resources etc.
在 A 公司，管理团队高度重视 SHE 管理。SHE 议题始终是主要管理会议议程的一部分。据观察，管理人员以身作则，遵守 SHE 政策、规则和程序等，并积极参与 SHE 活动。A 公司有一个专门的 SHE 部门，由一名称职的现场 SHE 经理领导，该经理有十多年的工作经验，在加入 A 公司之前曾在其他国际公司工作过。SHE 经理作为管理团队的一员，直接向 A 公司总经理汇报工作，并有权管理 SHE 计划和 SHE 活动。有了管理层的这一承诺，我们可以说 A 公司有足够的资源来实施其所有的 SHE 计划和活动；这些资源包括人力资源、基础设施、技术、财务资源等。

SHE investment can be obtained to close gaps that are identified against the established standards, especially for life critical and compliance-related SHE issues. As part of annual budget planning, a SHE investment budget is planned every year for the following year’s SHE improvement projects and sustainability projects. There is a special initiative, “mission critical SHE investment”, which is a special budget that the SHE manager is authorized to use when the need to improve SHE management is justified. Such justification does not need to consider the return on investment, because it is investment that is critical for SHE. The SHE manager is empowered to monitor the spending on SHE investment and the carrying out of SHE improvement projects by the project team. With the launch of this initiative, Company A
安全、健康和环境（SHE）投资可用于弥补对照既定标准发现的差距，特别是与生命攸关和合规相关的安全、健康和环境（SHE）问题。作为年度预算规划的一部分，每年都会为下一年的 SHE 改进项目和可持续发展项目规划 SHE 投资预算。有一项特别举措，即 "关键任务 SHE 投资"，这是 SHE 经理在有充分理由证明需要改进 SHE 管理时有权使用的特别预算。这种理由无需考虑投资回报，因为这是对 SHE 至关重要的投资。SHE 经理有权监督 SHE 投资的支出情况和项目小组执行 SHE 改进项目的情况。随着这一举措的推出，A 公司
allocated about $€2$$€2$€2€ 2 million for SHE investment in 2015 and 2016, and another $€0.8$$€0.8$€0.8€ 0.8 million was planned for further SHE investment in 2017.
2015 年和 2016 年为 SHE 投资拨款约 $€2$$€2$€2€ 2 百万美元，2017 年计划再拨款 $€0.8$$€0.8$€0.8€ 0.8 百万美元用于进一步的 SHE 投资。

Compared with Company A, Company X seems to lack visible commitment and accountability on SHE matters from top management. Managers do not really “walk the talk”, and their focus is more on perception management regarding SHE matters rather than substantial improvement. The executive director and general manager of Company X indicated that they proceed with management system certification with the main purpose of meeting customer requirements and to show people that they have the certification. Company X has only obtained certification for ISO 9001 and ISO 14001 but not for OHSAS 18001 (ISO 45001), because no current customers require OHSAS 18001 (ISO 45001) certification. They therefore do not want this because any management system certification needs money in order to obtain and maintain it.
与 A 公司相比，X 公司似乎缺乏高层管理人员在 SHE 问题上的明显承诺和责任。管理人员并没有真正 "说到做到"，他们更注重 SHE 方面的感知管理，而不是实质性的改进。X 公司的执行董事和总经理表示，他们进行管理体系认证的主要目的是满足客户的要 求，并向人们展示他们已获得认证。X 公司只获得了 ISO 9001 和 ISO 14001 认证，但没有获得 OHSAS 18001 (ISO 45001) 认证，因为目前没有客户需要 OHSAS 18001 (ISO 45001) 认证。因此，他们不希望这样做，因为任何管理体系认证都需要资金才能获得和维持。

There is no dedicated SHE department and SHE manager, with the current production manager being assigned as acting SHE manager. Company X plans to recruit a safety officer reporting to the production manager. However, the role is still not filled, so there is a lack of SHE subject matter expertise in Company X. SHE management is a part time job for the production manager, and there appears to be some conflict of interests and somewhat of a compromise regarding the independence of the SHE management function. SHE topics are included within production topics in management meetings, and are usually set aside in the meeting, unless there are critical issues to be discussed and handled, such as incidents or new requirements or orders from authorities and customers. There is great concern about the organization’s focus on SHE matters, as well as its SHE competency and empowerment.
没有专门的 SHE 部门和 SHE 经理，现任生产经理被任命为代理 SHE 经理。X 公司计划招聘一名安全员，向生产经理汇报工作。SHE 管理是生产经理的一项兼职工作，似乎存在一些利益冲突，在一定程度上影响了 SHE 管理职能的独立性。SHE 议题被纳入管理会议的生产议题中，通常在会议中被搁置，除非有关键问题需要讨论和处理，如事故或来自当局和客户的新要求或命令。人们非常关注组织对 SHE 事务的重视程度，以及其 SHE 能力和授权情况。

Company X shows significant gaps in the fulfilment of its SHE plans, implementation of SHE programmes and execution of its SHE management processes. The allocation of resources and investment in SHE activities in Company X is clearly not adequate. SHE investment is limited to only maintaining the fulfilment of the basic requirements of authorities and customers. There is no dedicated SHE budget planning process; instead, it is included in overall planning of the annual production budget. To maintain its ISO 14001 certification and safety standardization
X 公司在履行 SHE 计划、实施 SHE 方案和执行 SHE 管理流程方面存在重大差距。X 公司对 SHE 活动的资源分配和投资明显不足。SHE 投资仅限于满足当局和客户的基本要求。没有专门的 SHE 预算规划流程，而是将其纳入年度生产预算的整体规划中。为保持 ISO 14001 认证和安全标准化
certification, the company is required to present a number of SHE investments and budgets during the audit. However, how much has really been spent on SHE investment remains a question mark.
在认证过程中，公司必须提交一些 SHE 投资和预算。然而，在 SHE 投资上到底花了多少钱，仍然是个问号。

The variations in SHE management practices between Company A and Company X are illustrated clearly in terms of quantitative score and qualitative analysis of the three “Leadership, Behaviour, Technique” dimensions and the twelve associated constitutive attributes representing corresponding elements of SHE management practices. After the completion of SHE due diligence for Company X , a comparative analysis was conducted for Company X and Company A. It was estimated by the due diligence team that $€5.47$$€5.47$€5.47€ 5.47 million of SHE-related investment would be needed to improve Company X’s SHE management practices to fully meet the relevant industrial standards, local legal requirements and ABC Group’s expectations. This $€5.47$$€5.47$€5.47€ 5.47 million investment is needed to close gaps directly observed in infrastructure and engineering parts, and to take remediation on the associated SHE permit and approval processes, in order to minimise the adverse effect on SHE-related compliance and SHE standards in daily operations. These are the main direct costs, but the estimated investment does not include those indirect management costs (e.g. manpower and time resources) required for gap closure activities. The remediation cost informed ABC Group’s management of the clear gaps in Company X’s SHE management practices, which led to the final decision by ABC Group to give up the acquisition deal. The variations in SHE management practices between Company A and Company X leads to the following empirical puzzles: “Given that two companies are located in the same provincial area, are engaged in the same industry, are of similar size, and have similar products and customer groups, why do they have such big variations in their SHE management practices? What contributes to this difference?” These empirical concerns have eventually supported the formulation of the central research question of this research project.
通过对 "领导力、行为、技术 "三个维度以及代表 SHE 管理实践相应要素的十二个相关构成属性的定量评分和定性分析，可以清楚地看出 A 公司和 X 公司在 SHE 管理实践方面的差异。在完成对 X 公司的 SHE 尽职调查后，尽职调查小组对 X 公司和 A 公司进行了对比分析，估计需要 $€5.47$$€5.47$€5.47€ 5.47 百万美元的 SHE 相关投资，才能改善 X 公司的 SHE 管理实践，使其完全符合相关行业标准、当地法律要求和 ABC 集团的期望。这笔 $€5.47$$€5.47$€5.47€ 5.47 百万美元的投资用于弥补在基础设施和工程部分直接观察到的差距，并对相关的 SHE 许可和审批流程进行补救，以尽量减少对日常运营中 SHE 合规性和 SHE 标准的不利影响。这些是主要的直接成本，但投资估算不包括弥补差距活动所需的间接管理成本（如人力和时间资源）。补救成本使 ABC 集团的管理层了解到 X 公司在 SHE 管理实践方面存在的明显差距，这导致 ABC 集团最终决定放弃收购交易。A 公司和 X 公司在 SHE 管理实践方面的差异导致了以下经验性难题："既然两家公司位于同一省区、从事同一行业、规模相近、产品和客户群相似，为什么它们的 SHE 管理实践会有如此大的差异？ 是什么造成了这种差异？这些对经验的关注最终支持了本研究项目中心研究问题的提出。

These cross-sectional variations in SHE management practices at a specific point of time, March of 2017, provide a clear view of the spatial dimension of cross-firm differences in SHE management practices between Company A and Company X. To also capture the temporal
这些 SHE 管理实践在 2017 年 3 月这一特定时间点上的横截面差异，清楚地显示了 A 公司和 X 公司在 SHE 管理实践上的跨公司差异的空间维度。
dimension and to give a full picture of cross-firm variations in SHE management practices, I have also conducted a temporal analysis of changes in SHE management practices over time in Company A and Company X, with a specific retrospective review of SHE management practices back to 2007 for both companies. The SHE management practices over the last ten years have changed gradually in the two companies, which can be roughly divided into two time periods longitudinally. The time periods to be selected, as per Yin (2014), are presumed to reflect the anticipated stages at which the changes should be revealed, usually prior to and then after some critical event. The rationale for selecting the time periods is further explained in Chapter Four, “Methodology”. I have captured a snapshot of SHE management practices at two different points in time to represent the average level of SHE management in Company A and Company X in the two time periods selected, in order to analyse the temporal variations in SHE management practices; these are illustrated in Table 7 below.
为了全面了解不同公司在 SHE 管理实践方面的差异，笔者还对 A 公司和 X 公司的 SHE 管理实践随时间的变化进行了时空分析，特别是对两家公司 2007 年的 SHE 管理实践进行了回顾。过去十年间，两家公司的 SHE 管理实践逐渐发生了变化，从纵向上大致可分为两个时间段。根据 Yin（2014 年）的推测，所选时间段反映了变化显现的预期阶段，通常是在某些关键事件之前和之后。选择时间段的理由将在第四章 "方法 "中进一步解释。我捕捉了两个不同时间点的 SHE 管理实践快照，以代表 A 公司和 X 公司在所选两个时间段内的 SHE 管理平均水平，从而分析 SHE 管理实践的时间差异；下文表 7 说明了这些差异。

Table 7 Temporal variations in SHE management practices for Company A and Company X
表 7 A 公司和 X 公司 SHE 管理做法的时间差异

The evaluation of historic SHE management practices in Company A for the years 2007-2011 and in Company X for the years 2007-2010 was conducted mainly through a review of records together with interviews, as it is not possible to observe historic events. I still used the SHE management practices evaluation criteria in Appendix I as guidance to do the evaluation but focused only on relevant key constitutive attributes. I also tried my best to score the SHE
对 A 公司 2007-2011 年和 X 公司 2007-2010 年的历史性 SHE 管理实践的评估，主要是通 过查阅记录和访谈进行的，因为不可能对历史事件进行观察。我仍以附录 I 中的 SHE 管理实践评估标准为指导进行评估，但只关注相关的关键构成属性。我还尽力对 SHE
management practices quantitatively, based on the information I obtained in the interviews, thus facilitating the structured-focused comparison and the evaluation of the temporal changes in SHE management practices in Company A and Company X. The evaluation makes the spatial and temporal analysis for the comparison of SHE management practices between Company A and Company X very straightforward.
根据访谈中获得的信息，对管理实践进行定量分析，从而便于对 A 公司和 X 公司 SHE 管理实践的时间变化进行结构化比较和评价。

For Company A during 2007-2011, the retrospective review of historical records and interviews concluded with a quantitative average score of 3.25 in terms of the “Leadership, Behaviour, Technique” dimensions of SHE management practices, with variations being detected in the constitutive attributes for each dimension, which reflected the average level of implementation of SHE management practices in this time period. Compared with the maximum score of 5.0, the actual average score of 3.25 indicated that in 2007-2011 Company A implemented most basic SHE management elements but still had considerable room for further substantial improvement in terms of the “Leadership, Behaviour, Technique” dimensions of SHE management practices.
对 A 公司 2007-2011 年期间的历史记录和访谈进行回顾性审查后得出的结论是，在 SHE 管理实践的 "领导力、行为、技术 "维度上，量化平均得分为 3.25 分，各维度的构成属性存在差异，反映了这一时期 SHE 管理实践的平均实施水平。与最高得分 5.0 相比，实际平均得分 3.25 表明，2007-2011 年期间，A 公司实施了最基本的 SHE 管理要素，但在 SHE 管理实践的 "领导力、行为、技术 "维度方面仍有相当大的进一步大幅改进空间。

After the JV was established in 2006 and came into full operation in 2007, Company A started the stepwise implementation of the ABC SHE standards and requirements following ABC Group’s integration plan. However, this had been proceeding very slowly. There was no effective action being taken until August 2010 when ISO 14001 and OHSAS 18001 (ISO 45001) for SHE management systems were established and integrated into the integrated management system (IMS), and certified by DQS (Deutsche Gesellschaft zur Zertifizierung von Management System) according to ABC Group’s requirements. Before August 2010, Company A only maintained ISO 9001 and TS 16949 certification to meet customer requirements, and SHE management was conducted in a piecemeal fashion, and not in a systematic way, even though there had been some efforts in preparation for seeking ISO 14001 and OHSAS 18001 (ISO 45001) certification through a local certification body. After August 2010, when certification of ISO 14001 and OHSAS 18001 (ISO 45001) was achieved, the aspects of technical solutions and system tools were established and rolled out: SHE policy, objectives, procedures and system; identification of aspects of SHE and risk assessment; legal compliance,
在合资公司于 2006 年成立并于 2007 年全面投入运营后，A 公司开始按照 ABC 集团的 整合计划逐步实施 ABC SHE 标准和要求。然而，这项工作进展非常缓慢。直到 2010 年 8 月，建立了 SHE 管理体系 ISO 14001 和 OHSAS 18001（ISO 45001），并将其纳入综合管理体系（IMS），并根据 ABC 集团的要求通过了 DQS（德国管理体系认证机构）的认证，A 公司才开始采取有效行动。2010 年 8 月之前，A 公司仅为满足客户要求而保持了 ISO 9001 和 TS 16949 认证，而 SHE 管理则是以零敲碎打的方式进行的，并没有系统化，尽管在通过当地认证机构申请 ISO 14001 和 OHSAS 18001 (ISO 45001) 认证方面做了一些准备工作。2010 年 8 月，在获得 ISO 14001 和 OHSAS 18001 (ISO 45001) 认证后，建立并推广了技术解决方案和系统工具：SHE 政策、目标、程序和系统；SHE 方面的识别和风险评估；法律合规性、
standards and other requirements; operation control and management of emergencies and incidents; audit, monitoring and performance management; non-conformity, corrective/ preventive action and continuous improvement.
标准和其他要求；紧急情况和事故的操作控制和管理；审计、监测和绩效管理；不符合项、纠正/预防措施和持续改进。

Together with the introduction of SHE management practices and technical tools provided by ABC Group, as well as the support provided through APAC regional and China SHE expertise from ABC Group, the “Technique” dimension of SHE management practices started moving on the right track. However, there were no substantial changes regarding some areas of concern, especially those requiring investment. Up until the end of 2011, including after August 2010 when a certified SHE management system had been rolled out, Company A had been maintaining a status in which the aim of SHE management practices was to meet the basic requirements of customers, shareholders and stakeholders. With this status, there was no aim of seeking further substantial improvement beyond the basic requirements because of the constraints on resources and investment allocated from plant management for that purpose.
在引入 SHE 管理实践和 ABC 集团提供的技术工具，以及 ABC 集团亚太地区和中国 SHE 专家提供的支持后，SHE 管理实践的 "技术 "层面开始步入正轨。然而，在一些值得关注的领域，尤其是需要投资的领域，并没有发生实质性的变化。直到 2011 年底，包括 2010 年 8 月推出经认证的 SHE 管理体系之后，A 公司一直保持着 SHE 管理实践的目标是满足客户、股东和利益相关者的基本要求的状态。由于工厂管理层为此划拨的资源和投资受到限制，因此在基本要求之外，没有寻求进一步实质性改进的目标。

During the JV period in 2007-2011, driving changes in mind set, attitudes and behaviour to focus on SHE matters had been a huge challenge. Following the ABC Group’s integration plan to drive behaviour change in the JV , some efforts had been made with initiatives focusing on the “Behaviour” dimension of SHE management practices: employee engagement and responsibility; communication, training and awareness promotion; behaviour-based safety programme. However, the outcome indicated that their effectiveness was far below ABC Group’s expectation. These behaviour changing initiatives were supported by ABC APAC regional and China SHE team, but implementation on the shop floor relied heavily on the plant management team, whose leadership and commitment should have played the key role. This appeared not to be the case during 2007-2011 when A00 was leading the plant management team. Behaviour changes among the plant management team and employees moved very slowly in this time period.
在 2007-2011 年的合资企业期间，推动思维定势、态度和行为的转变以关注 SHE 事项是一项巨大的挑战。根据 ABC 集团推动合资公司行为转变的整合计划，公司在 SHE 管理实践的 "行为 "维度上做出了一些努力：员工参与和责任；沟通、培训和意识提升；基于行为的安全计划。然而，结果表明，其效果远远低于 ABC 集团的预期。这些改变行为的举措得到了 ABC 集团亚太地区和中国 SHE 团队的支持，但在车间的实施主要依靠工厂管理团队，他们的领导力和承诺本应发挥关键作用。在 2007-2011 年 A00 领导工厂管理团队期间，情况似乎并非如此。在此期间，工厂管理团队和员工的行为变化非常缓慢。

During 2007-2011, organizational competency in SHE management was low and there was not much SHE expertise in the organization. The administration manager, A08, had been assigned
2007-2011 年期间，组织在 SHE 管理方面的能力较低，没有太多的 SHE 专业知识。行政经理 A08 被指派
to take additional responsibility and was appointed as site SHE manager in response to ABC Group’s request that the JV has someone functioning as a point of contact for the site on SHE matters. With the JV’s organizational configuration during 2007-2011, its strategic direction did not reflect the SHE focus, and the company’s priority did not include SHE matters. This was detected in the JV’s decision making processes in daily operations, especially in the first several years after the JV was formed. Thus, the allocation of resources to, and investment on SHE remediation works and SHE improvement initiatives were not adequate. The “Leadership” dimension of SHE management practices was very weak at the beginning of the JV setup and was improving in slow steps. Overall, Company A’s average rating in this period as “not strong” and far below what ABC Group would have expected with respect to the following aspects: management commitment and accountability; organizational competency and empowerment; resources and investment.
为响应 ABC 集团的要求，合资公司任命了一位负责现场 SHE 事务的联络人，以承担更多责任，并被任命为现场 SHE 经理。由于合资公司在 2007-2011 年期间的组织结构，其战略方向并未反映出 SHE 重点，公司的优先事项也未包括 SHE 事项。这一点在合资公司日常运营的决策过程中可以发现，尤其是在合资公司成立后的最初几年。因此，在安全、健康和环境（SHE）补救工程和安全、健康和环境（SHE）改进措施方面的资源分配和投资不足。SHE 管理实践的 "领导力 "维度在合资公司成立之初非常薄弱，并在缓慢改善。总体而言，A 公司在此期间的平均评级为 "不强"，在以下方面远远低于 ABC 集团的预期：管理承诺和问责制；组织能力和授权；资源和投资。

For Company X during 2007-2010, the retrospective review of historical records and interviews concluded with a quantitative average score of 2.75 in terms of the “Leadership, Behaviour, Technique” dimensions of SHE management practices, with variations detected in the constitutive attributes of each dimension. This result reflected the average level of implementation of SHE management practices during 2007-2010 in Company X and supported the structured-focused comparison. Compared to a full score of 5, the actual average score of 2.75 indicated that Company X implemented some basic elements of SHE management during 2007-2010 but not with a systematic approach. There was much room for systematic improvement in terms of the “Leadership, Behaviour, Technique” dimensions of SHE management practices.
对 X 公司 2007-2010 年期间的历史记录和访谈进行回顾性审查后得出的结论是，在 SHE 管理实践的 "领导力、行为、技术 "维度上，定量平均得分为 2.75 分，每个维度的构成属性存在差异。这一结果反映了 X 公司 2007-2010 年期间 SHE 管理实践的平均实施水平，并为结构化重点比较提供了支持。与满分 5 分相比，实际平均得分为 2.75 分，表明 X 公司在 2007-2010 年期间实施了 SHE 管理的一些基本要素，但并不系统。在 SHE 管理实践的 "领导力、行为、技术 "维度上还有很大的系统改进空间。

After the privatization, Company X largely carried over the routine SHE management practices inherited from the old state-owned company. Under the policy, “safety first, protect the environment, prevent incidents and pollution”, SHE management practices were implemented in a piecemeal rather than a systematic approach. ISO 9001 quality management certification was achieved in 2009 to meet customer requirements, but no SHE management system
私有化后，X 公司基本上沿袭了老国有企业的常规 SHE 管理做法。在 "安全第一、保护环境、预防事故和污染 "的方针指导下，SHE 管理措施的实施是零散的，而不是系统的。为满足客户要求，公司于 2009 年通过了 ISO 9001 质量管理认证，但没有建立 SHE 管理体系。
equivalent to ISO 14001 and OHSAS 18001 (ISO 45001) was introduced. As described by X00, X08 and X01, only very basic SHE management practices were implemented to maintain compliance and safe operation of the company, and to meet the requirements of local authorities and customers. The most common practices in the company were routine SHE inspections with action plans to close the gaps identified, along with basic safety training and the launch of posters/slogans on safety issues, together with some focused efforts to maintain basic operating permits. However, we evaluated the system tools and technical solutions, as the “Technique” dimension of SHE management practices, and found systematic gaps in the following elements, which were missing, not comprehensive enough, or were not being substantially enforced: SHE policy, objectives, procedures and system; identification of aspects of SHE and risk assessment; legal compliance, standards and other requirements; operational control and management of emergencies and incidents; audit, monitoring and performance management; non-conformity, corrective/preventive action and continuous improvement.
公司引入了与 ISO 14001 和 OHSAS 18001（ISO 45001）等同的标准。如 X00、X08 和 X01 所述，公司仅实施了非常基本的 SHE 管理措施，以保持公司的合规性和安全运营，并满足地方当局和客户的要求。该公司最常见的做法是进行例行的 SHE 检查，并制定行动计划来弥补发现的不足，同时进行基本的安全培训，张贴有关安全问题的海报/标语，并集中精力维护基本的经营许可。然而，我们对作为 SHE 管理实践 "技术 "层面的系统工具和技术解决方案进行了评估， 发现在以下要素方面存在系统性差距，这些要素缺失、不够全面或没有得到切实执行：SHE 政策、目标、程序和系统；SHE 方面的识别和风险评估；法律合规性、标准和其 他要求；操作控制和紧急情况及事故管理；审计、监测和绩效管理；不符合项、纠正/ 预防措施和持续改进。

Following the practices inherited from the old state-owned company, in Company X during 2007-2010 the implementation of basic SHE training, communication and awareness programmes proceeded without a good two-way communication process and feedback channels, so that the degree of engagement of employees in transferring SHE responsibilities to everyone in the company was not good. Further, there was no specific behaviour-based safety programme to focus on behaviour change among employees. There were inspections and safety walkarounds, which focused more on finding gaps or unsafe conditions rather than proceeding with safety-based dialogue in order to understand the underlying reasons for safe or unsafe behaviour and to change the behaviour of employees. Overall, the behaviour changing initiatives and employee engagement efforts were not launched in a systematic and professional manner, and thus the effect was not good enough to drive behaviour change among employees. The “Behaviour” dimension of SHE management practices in Company X required some substantial improvement.
2007-2010 年期间，X 公司沿袭了老国有企业的做法，在没有良好的双向沟通过程和反 馈渠道的情况下，实施了基本的安全、健康和环境培训、交流和提高认识计划，因此，在 将安全、健康和环境责任传达到公司每个人的过程中，员工的参与程度不高。此外，没有具体的以行为为基础的安全计划来关注员工的行为改变。有一些检查和安全巡视，其重点是发现差距或不安全状况，而不是开展基于安全的对话，以了解安全或不安全行为的根本原因，并改变员工的行为。总体而言，改变行为的举措和员工参与工作的开展缺乏系统性和专业性，因此在推动员工行为改变方面效果不佳。X 公司安全、健康和环境管理实践的 "行为 "维度需要大幅改进。

After the privatization, the chairman of the board of directors, X00, and his partner, X08, still retained much of the mind set and approach from the state ownership era in dealing with SHE
私有化之后，董事会主席 X00 和他的合伙人 X08 在处理 SHE 问题时，仍然保留着国有时代的思维模式和方法。
management, which was reflected in the “Leadership” dimension of SHE management practices during 2007-2010 with respect to strategic planning, decision making and resource allocation. X08, as a previous shareholder, and as a board member and supervisor of the board during 2007-2010, was in charge of plant administration, human resources and general affairs. There was no dedicated SHE manager, but a coordinator in the administration department, without SHE expertise and technical background, took care of regular SHE affairs and reported to X08. The SHE competency of Company X during 2007-2010 was low, although there was a certain degree of independence in that the SHE function was put under the administration department and not under production or plant operation. Lack of SHE competency meant that the implementation of sound SHE management practices was very difficult and not handled in a systematic way. There was a challenge with the allocation of resources and investment from X00 to implement the SHE management system with a holistic approach, so that SHE matters were managed with more of a responsive and pragmatic approach. We could see that the level of management commitment and accountability was to maintain the perception of SHE management by doing some key “must do” tasks in a piecemeal approach, rather than to really pursue the systematic and substantial improvement of SHE management practices. Overall, the “Leadership” dimension of SHE management practices in Company X during 2007-2010 was not strong enough to support the roll out of the “Technique” and “Behaviour” dimensions with respect to the following aspects: management commitment and accountability, organizational competency and empowerment, resources and investment.
在 2007-2010 年期间的 SHE 管理实践中，"领导力 "维度体现在战略规划、决策和资源分配方面。X08 作为前任股东，在 2007-2010 年间担任董事会成员和监事，负责工厂行政、人力资源和一般事务。公司没有专门的 SHE 经理，而是由行政部门的一名协调员负责日常 SHE 事务，并向 X08 汇报。2007-2010 年期间，X 公司的 SHE 能力较低，尽管有一定程度的独立性，因为 SHE 职能隶属于行政部门，而不是生产或工厂运营部门。缺乏 SHE 能力意味着很难实施健全的 SHE 管理做法，也无法以系统的方式加以处理。X00 公司在分配资源和投资方面面临挑战，无法以全面的方式实施 SHE 管理系统，因此，SHE 事务的管理更多的是以一种反应迅速和务实的方式进行。我们可以看到，管理层的承诺和问责水平是通过零敲碎打地完成一些 "必须做 "的关键任务来维持对 SHE 管理的认识，而不是真正追求 SHE 管理实践的系统性和实质性改进。总体而言，2007-2010 年期间，X 公司 SHE 管理实践的 "领导力 "维度不足以支持 "技 术 "和 "行为 "维度在以下方面的推广：管理承诺和问责、组织能力和授权、资源和投 资。

The effect of internal and external factors may bring changes or pulse impacts in the short term, so we might see short-term temporal variations in certain dimensions of SHE management practices and their constitutive attributes. However, changes in certain constitutive attributes of one dimension could lead to changes in other attributes within the same dimension or in other dimensions of SHE management practices. Due to this interactive relationship, within four, five or six years, empirical evidence showed that the implementation of the “Leadership, Behaviour, Technique” dimensions tended to reach a balanced and harmonized average status. The average scores within four, five or six years for the “Leadership, Behaviour, Technique” dimensions of SHE management practices in a company’s specific time periods, i.e. Company A during 2007-
内部和外部因素的影响可能会在短期内带来变化或脉冲影响，因此我们可能会看到 SHE 管理实践的某些维度及其构成属性的短期时间变化。然而，一个维度的某些构成属性的变化可能会导致同一维度的其他属性或 SHE 管理实践的其他维度发生变化。由于这种互动关系，实证证据表明，在 4 年、5 年或 6 年内，"领导力、行为、技术 "三个维度的实施趋向于达到平衡和协调的平均状态。在公司的特定时期，即 2007--2009 年 A 公司在 SHE 管理实践的 "领导力、行为、技术 "维度的四 年、五年或六年内的平均得分

2011, Company A during 2012-2017, Company X during 2007-2010, Company X during 20112017, appeared to be the same or very similar for each dimension, while there were deviations in the scores for each constitutive attribute, as we can see in Table 7. We should be aware of the limitations of the five grade Likert scale system, in which a quantitative score actually represents a qualitative status of SHE management. The average scores were empirically understandable and were verified by SHE expert peer review.
从表 7 中可以看出，2011 年的 A 公司、2012-2017 年的 X 公司、2007-2010 年的 X 公司、2011-2017 年的 X 公司在各维度上的得分似乎相同或非常相似，而在各构成属性上的得分则存在偏差。我们应该意识到五级李克特量表系统的局限性，在该系统中，定量得分实际上代表了 SHE 管理的定性状况。平均分是根据经验得出的，并经过 SHE 专家同行评审的验证。

In Company A, the average score for SHE management practices increases significantly from 3.25 to 4.5 , which indicates a substantial improvement in SHE management practices over time in terms of “Leadership, Behaviour, Technique”. However, in Company X, the average SHE management practices score decreases slightly from 2.75 to 2.5 , which indicates no substantial improvement in SHE management practices. Instead, there is a slightly worsening trend over time in SHE management practices in terms of “Leadership, Behaviour, Technique” dimensions in Company X. Initially, during 2007-2010 for Company A, and 2007-2011 for Company X, Company A was performing slightly better than Company X with respect to SHE management, as we can see by comparing their respective scores of 3.25 versus 2.75 . However, the gap has been widened according to the latest cross-sectional evaluation of SHE management practices in March 2017, with Company A demonstrating an overwhelming competitive advantage in SHE management over Company X, which is clearly illustrated in previous sections. The temporal changes in SHE management practices between Company A and Company X enhanced the following empirical puzzles: “Why do two companies with similar external exposures have such big variations in SHE management practices over time? What contributes to the temporal changes and spatial variations?” These concerns have facilitated the researcher to explore the internal factors that influence the variations, i.e. the changes in patterns of corporate governance respectively in Company A and Company B over time across two time periods, using the empirical evidence collected.
在 A 公司，SHE 管理实践的平均得分从 3.25 显著上升到 4.5，这表明随着时间的推移，SHE 管理实践在 "领导力、行为、技术 "方面有了很大改进。然而，在 X 公司，SHE 管理实践的平均得分略有下降，从 2.75 降至 2.5，这表明 SHE 管理实践没有实质性改善。相反，随着时间的推移，X 公司在 "领导力、行为、技术 "维度上的 SHE 管理实践略有恶化趋势。最初，A 公司在 2007-2010 年期间和 X 公司在 2007-2011 年期间，在 SHE 管理方面的表现略好于 X 公司，我们可以通过比较它们各自的得分 3.25 和 2.75 看到这一点。然而，根据 2017 年 3 月对 SHE 管理实践的最新横向评估，这一差距已被拉大，A 公司在 SHE 管理方面比 X 公司表现出压倒性的竞争优势，这在前面的章节中已清楚地说明。A 公司和 X 公司在 SHE 管理实践方面的时间变化增强了以下实证困惑："为什么两家外部风险相似的公司在 SHE 管理实践方面的差异会如此之大？是什么导致了时间上的变化和空间上的差异？这些问题有助于研究人员利用收集到的经验证据，探索影响差异的内部因素，即 A 公司和 B 公司在两个时间段内公司治理模式的变化。

Company A was established as a JV between ABC Group and a local family business partner, Mr. Zhu (A00), in 2006. Company A acquired the existing facility as a fixed asset from A00 and it was fully operational in 2007. From 2007 until 2011, before the major changes in 2012 (changes to be described in Section 5.3.2), Company A operated daily under the leadership of A00, who was appointed as the first general manager of the JV. In the period 2007-2011, the patterns of corporate governance for Company A in the period 2007-2011 were characterized by the structural and ideational variables of corporate governance and the interaction between these variables. The structural variable refers to its corporate governance mechanism and power structure, which includes the ownership structure and control, the board of directors, stakeholder influence, transparency and disclosure. The ideational variable refers to the corporate value orientation, specifically shedding light on the evaluation of the strength of prosocial values in the company.
A 公司是 ABC 集团与当地家族企业合伙人朱先生（A00）于 2006 年成立的合资公司。A 公司从 A00 处购买了现有设施作为固定资产，并于 2007 年全面投入运营。从 2007 年到 2011 年，在 2012 年发生重大变化之前（变化情况将在第 5.3.2 节中介绍），A 公司在 A00 的领导下开展日常经营活动，A00 被任命为合资公司的第一任总经理。2007-2011 年期间，A 公司的公司治理模式主要体现在公司治理的结构变量和思想变量以及这两个变量之间的相互作用上。结构变量指公司治理机制和权力结构，包括所有权结构和控制权、董事会、利益相关者影响、透明度和信息披露。意识形态变量指的是公司的价值取向，特别是对公司亲社会价值观强度的评价。

The ownership structure of Company A at the time the JV was established and in the period 2007-2011 was described in the article of association for the JV (A, 2006) as follows: ABC Group owned 70% as the major shareholder, of which ABC Corporation Germany, as the parent company of ABC Group, owned $40\mathrm{\%}$$40\mathrm{\%}$40%40 \%, and ABC China Investment Co. Ltd., as the affiliated holding company in China, owned $30\mathrm{\%}$$30\mathrm{\%}$30%30 \%, while the local business partner, A00, owned $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% as the minor shareholder. As with most JVs in China, there was no formal shareholder committee designed into the corporate governance mechanism and power structure, and thus there is no mention of such a committee in Company A’s article of association. The board of directors was established through negotiation until a mutual agreement was reached among the shareholders on the following arrangement ( $\mathrm{A},2006$$\mathrm{A},2006$A,2006\mathrm{A}, 2006 ): ABC Group, as major shareholder, appointed A01 as the chairman of the board of directors; A00, as minor shareholder and local business partner, was appointed as the deputy chairman of the board of directors; ABC Group, as major shareholder, also appointed another board member, A02. Thus, a three-person board of directors was formed for the JV. There was no appointment of a supervisory board or supervisor for the
合资公司章程（A，2006 年）对合资公司成立时以及 2007-2011 年期间 A 公司的所有 权结构描述如下：ABC 集团作为主要股东拥有 70%的股份，其中德国 ABC 公司作为 ABC 集团的母公司拥有 $40\mathrm{\%}$$40\mathrm{\%}$40%40 \% 的股份，ABC 中国投资有限公司作为在中国的关联控股公司拥有 $40\mathrm{\%}$$40\mathrm{\%}$40%40 \% 的股份。作为在中国的关联控股公司，ABC 中国投资有限公司拥有 $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% ，而本地业务合作伙伴 A00 作为小股东拥有 $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 。与中国的大多数合资企业一样，公司治理机制和权力结构中没有设计正式的股东委员会，因此 A 公司的公司章程中也没有提及该委员会。董事会是通过协商建立的，直到股东之间就以下安排达成一致（ $\mathrm{A},2006$$\mathrm{A},2006$A,2006\mathrm{A}, 2006 ）：ABC 集团作为大股东，任命 A01 为董事会主席；A00 作为小股东和当地商业伙伴，被任命为董事会副主席；ABC 集团作为大股东，还任命了另一名董事会成员 A02。因此，合资公司成立了一个三人董事会。合资公司没有任命监事会或监事。
board of directors. In addition to what was documented in the first version of the article of association issued in 2006, these facts were confirmed by board members A01 and A02.
董事会。除了 2006 年发布的第一版公司章程中记载的内容外，董事会成员 A01 和 A02 也证实了这些事实。

The appointment of a general manager for the JV was decided by the board of directors. The first general manager role of the JV was taken up by A00, taking charge of the overall business and operations of Company A. This appointment was for five years, from January 012007 and ending by the end of December 30 2011. ABC Group appointed the deputy general manager in charge of finance. The general manager, being accountable to the board of directors, was authorized to make decisions in daily business and operations, except for some major decisions relating to the key business strategy, major investment and important changes in key management team members, which needed a board decision. In this setup, A00, as the general manager and deputy chairman of the board of directors owned the actual control and had full power to run the daily business and operations of the JV. The chairman of the board of directors, A01, was based in ABC China’s headquarter in Shanghai, and also functioned as ABC’s country president for all of its businesses and operations in China. Thus, he could only delegate duty and power to A00, who was the general manager and deputy chairman of the board of directors. In China, it is a well-known practice that general managers of JVs hold the real power in the daily running of the business, rather than the chairman of the board. This was confirmed by A01 and A02.
合资公司总经理的任命由董事会决定。合资公司的第一任总经理由 A00 担任，负责 A 公司的整体业务和运营，任期五年，自 2007 年 1 月 1 日起，至 2011 年 12 月 30 日止。ABC 集团任命副总经理负责财务工作。总经理对董事会负责，有权对日常业务和运营做出决策，但与关键业务战略、重大投资和主要管理团队成员的重要变动有关的一些重大决策需要董事会做出决定。在这种情况下，A00 作为总经理和副董事长，拥有实际控制权，全权管理合资公司的日常业务和运营。董事长 A01 则常驻 ABC 中国上海总部，同时兼任 ABC 中国区总裁，负责其在中国的所有业务和运营。因此，他只能将职责和权力下放给身为总经理和副董事长的 A00。在中国，众所周知，合资企业的总经理而非董事长掌握着企业日常运营的实权。A01 和 A02 证实了这一点。

The corporate ownership was distributed between ABC Group and the local business partner, A00. However, the contractual agreement granted A00 the power to control Company A’s business and operations during 2007-2011. This ownership structure, together with the weak board structure, could not provide adequate daily control to protect all aspects of the major investor ABC Group’s interests. The weak structure could be perceived through detection of the degree to which the owners and their appointed board and managers have exercised actual control on issues regarding employees’ interests and SHE matters. Further, A00 took the combined roles of deputy chairman of the board and general manager in the daily management of the company, while he, himself, was also a shareholder with a $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% share in the JV. This setup greatly diluted the effectiveness of the monitoring and control mechanism in tackling
公司所有权在 ABC 集团和当地商业伙伴 A00 之间分配。然而，合同协议授予 A00 在 2007-2011 年期间控制 A 公司业务和运营的权力。这种所有权结构，加上薄弱的董事会结构，无法提供足够的日常控制来保护主要投资者 ABC 集团的各方面利益。通过检测所有者及其任命的董事会和经理对员工利益和 SHE 事务的实际控制程度，可以看出这种薄弱的结构。此外，A00 在公司的日常管理中兼任副董事长和总经理，而他本人也是股东，持有合资公司的 $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 股份。这种设置大大削弱了监督和控制机制在处理以下问题方面的效力
principle-agent issues, especially in this case, in which there was no supervisory board or supervisor setup for the JV. This could have led to issues with “insider control”. The unique situation for Company A during 2007-2011 was that this “insider control” was exercised by A 00 as the local business partner and minor shareholder of the JV, rather than by ABC Group as the major shareholder. However, this setup followed the contractual agreement between ABC Group and A00.
原则代理问题，尤其是在本案中，合资公司没有设立监事会或监事。这可能导致 "内部人控制 "问题。A 公司在 2007-2011 年期间的特殊情况是，这种 "内部人控制 "是由 A 00 作为合资公司的当地业务合作伙伴和小股东行使的，而不是由 ABC 集团作为大股东行使的。然而，这种设置遵循了 ABC 集团与 A00 之间的合同协议。

Under this specific contractual agreement and the configuration of the control mechanism and board structure, stakeholder influence could not be expected to be strong, and similarly for transparency and disclosure. The trade union was established only after October 2010 and did not function in terms of provision of a platform for employees to voice their concerns, so there was no mechanism to ensure employees could represent their interests in major company decisions. The degree of information sharing inside the organization and the level of transparency from the top down and the bottom up were still weak. The sharing of information on SHE management practices with governmental regulators, customers and communities was very limited. The company only disclosed the minimum information requested by external stakeholders. Evidence indicated that A00 had carried over his management style from his previous experience in running his family business. This was obviously observed, especially in the first two years of the JV operation. The majority of the local operation team for the JV were transferred from the previous operations team at A00’s existing plant. As a conclusion, the governance mechanism and power structure, as the structural variable of corporate governance during 2007-2011, were weak.
在这种特定的合同协议以及控制机制和董事会结构的配置下，利益相关者的影响不可能很 大，同样，透明度和信息披露也不可能很大。工会在 2010 年 10 月之后才成立，并没有为员工提供表达关切的平台，因此没有机制确保员工能够在公司的重大决策中代表自己的利益。组织内部的信息共享程度以及自上而下和自下而上的透明度仍然薄弱。与政府监管机构、客户和社区共享有关 SHE 管理实践的信息非常有限。公司只披露了外部利益相关者要求的最低限度的信息。有证据表明，A00 继承了他以前经营家族企业的管理风格。尤其是在合资公司运营的头两年，这一点显而易见。合资公司当地运营团队的大部分成员都是从 A00 现有工厂的前运营团队转过来的。综上所述，作为 2007-2011 年公司治理结构变量的治理机制和权力结构是薄弱的。

In the contractual agreement, as written in the article of association, there was a special emphasis on the management principle that “JV shall follow ABC Group’s guiding principles and policies on sustainability and safety health environmental management” (A, 2006). This set the tone that the prosocial corporate value orientation of Company A should meet ABC Group’s expectation. Typically, from a goal-oriented perspective, the prosocial values were clear that the JV should follow ABC Group’s vision and values, which included the following important element: “We are dedicated to sustainability and corporate social responsibility” (ABC, 2007).
在合同协议中，公司章程特别强调了管理原则，即 "合资公司应遵循 ABC 集团关于可持续发展和安全健康环境管理的指导原则和政策"（A，2006 年）。这就奠定了 A 公司的亲社会企业价值取向应符合 ABC 集团期望的基调。通常，从目标导向的角度来看，亲社会价值观明确指出，合资公司应遵循 ABC 集团的愿景和价值观，其中包括以下重要内容："我们致力于可持续发展和企业社会责任"（ABC，2007 年）。

This explicitly spelled out the ultimate destination and emphasized the desired ends regarding stakeholder orientation. In this setting, the prosocial values were well reflected in the vision, strategy and goal of Company A during 2007-2011.
这明确阐述了最终目标，强调了利益相关者导向的预期目的。在这种情况下，A 公司 2007-2011 年的愿景、战略和目标都很好地体现了亲社会价值观。

It had been a normal practice for ABC Group to apply its vision and values from the beginning to new entities, including its fully owned operations, JVs and newly acquired operations. So Company A was expected to set its strategic goal to address the prosocial corporate value orientation as a desirable end state. This was verified in the JV’s written value statement, which was a copy of ABC Group’s statement; it was reflected in the written policy and procedure, and could be felt in the promotional events at the time when the JV was formed. These aspects were confirmed through interviews with A00, A01, A04; in their words, there was “no doubt that the JV, as part of an ABC affiliated company, set the ultimate goal with dedication to sustainability and corporate social responsibility as part of our values”.
ABC 集团的通常做法是，从一开始就将其愿景和价值观应用于新实体，包括其全资业务、合资企业和新收购的业务。因此，A 公司应将其战略目标设定为将亲社会的企业价值取向作为理想的最终状态。这一点在合资公司的书面价值声明中得到了验证，该声明是 ABC 集团声明的副本；在书面政策和程序中得到了体现，在合资公司成立时的宣传活动中也能感受到。与 A00、A01 和 A04 的访谈证实了这些方面；用他们的话说，"毫无疑问，合资公司作为 ABC 关联公司的一部分，将致力于可持续发展和企业社会责任作为我们价值观的一部分"。

The action-focused perspective of prosocial values in Company A during 2007-2011 were reflected in strategic planning, daily action, routine operations, organizational behaviour etc., which could be perceived from the attitudes and behaviour of key stakeholders (e.g. owners, managers, employees). This action-focused perspective on prosocial values with regards to the priority given to the development of SHE management practices was not as strong as the goaloriented perspective of the prosocial values that the company put forward. There was a socialization process associated with how the core values would drive the changes in attitudes and behaviour and turn this mind set into actions, which needed time. At the time the JV was set up, there were constraints on changes in behaviour, and this resistance was even detected at the beginning of the JV operation. This was somewhat impacted by the weak governance mechanism and power structure. However, with the integration work launched by ABC Group, on average the prosocial value orientation was relatively strong in Company A during 20072011.
2007-2011 年期间，A 公司以行动为重点的亲社会价值观体现在战略规划、日常行 动、日常运作、组织行为等方面，这可以从主要利益相关者（如所有者、管理者、 员工）的态度和行为中感知到。与公司提出的以目标为导向的亲社会价值观相比，在优先发展 SHE 管理实践方面，这种以行动为导向的亲社会价值观并不那么强烈。核心价值观如何推动态度和行为的改变，并将这种思维定势转化为行动，需要一个社会化的过程，这需要时间。在合资公司成立之初，行为的改变受到限制，甚至在合资公司运营之初就发现了这种阻力。这在一定程度上受到了薄弱的治理机制和权力结构的影响。不过，随着 ABC 集团开展整合工作，2007-2011 年期间，A 公司的平均亲社会价值取向相对较强。

Quantitatively, the status of corporate governance was presented via a scoring scheme for the indicators of both the structural and ideational variables. The scoring was done by eleven
从数量上看，公司治理的状况是通过对结构变量和思想变量的指标进行评分的方式来体现的。评分由十一个
interviewees guided by the structured-focused questionnaire in Appendix II. As the researcher, I supported their scoring with a detailed explanation of all the indicators associated with the structural and ideational variables and ensured they all completed the scoring on the same basis. Overall, the eleven interviewees responded with reasonable scores, except A00 who gave a very high rating for corporate governance. As a researcher, I found that A00 did not take the scoring seriously and, in his eyes, the way he managed Company A during 2007-2011 was correct. I had to further explain the questionnaire to him, so that he completed it one more time before we finalized the scoring. Each interviewee submitted their own rating on the questionnaire sheet, and I calculated an average score to represent the status of corporate governance practices.
在附录 II 结构化问卷的指导下，我对受访者进行了问卷调查。作为研究人员，我向他们详细解释了与结构变量和思想变量相关的所有指标，以支持他们的打分，并确保他们都在相同的基础上完成打分。总体而言，11 位受访者的打分都比较合理，只有 A00 对公司治理打了很高的分。作为研究人员，我发现 A00 并没有认真对待评分，在他眼中，2007-2011 年期间他管理 A 公司的方式是正确的。我不得不向他进一步解释问卷，让他再填写一次，然后我们才最终确定评分。每位受访者都在问卷表上提交了自己的评分，我计算了一个平均分，以代表公司治理实践的状况。

As an outcome, the ideational variable was rated at 4.0 , while the structural variable received a score of 2.5. This quantitative score matched my qualitative analysis, reflecting the patterns of corporate governance with a relatively strong ideational variable and a comparatively weak structural variable for Company A during 2007-2011. I conclude that Company A, in the period 2007-2011, demonstrated clearly the features of a relatively strong prosocial corporate value orientation and a weak governance mechanism and power structure. When the relatively strong ideational variable interacted with the weak structural variable, the “Structurally Constrained” pattern of corporate governance emerged in Company A during 2007-2011.
结果，意识形态变量的评分为 4.0，而结构变量的评分为 2.5。这一定量得分与我的定性分析相吻合，反映了 A 公司在 2007-2011 年期间思想变量相对较强、结构变量相对较弱的公司治理模式。我的结论是，A 公司在 2007-2011 年期间明显表现出相对较强的亲社会企业价值取向和相对较弱的治理机制与权力结构。当相对较强的意识形态变量与相对较弱的结构变量相互作用时，A 公司在 2007-2011 年期间出现了 "结构受限 "的公司治理模式。

The patterns of corporate governance for Company A in the time period 2012-2017 emerged with specific features along with the major changes that occurred in the governance mechanism and power structure, as well as the further enhancement of prosocial corporate value orientation. The changes have led to very strong structural and ideational variables of corporate governance.
A 公司在 2012-2017 年期间的公司治理模式，伴随着治理机制和权力结构发生的重大变化，以及亲社会企业价值取向的进一步增强，呈现出一些具体特征。这些变化导致公司治理的结构和思想变量非常强。

The ownership structure of Company A in 2012 remained unchanged, with $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% of shares owned by ABC Group and $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% of shares owned by A00 (the local partner in the JV, deputy chairman of the board of directors, and previous general manager of the JV during 2007-2011). In 2015, however, A00 agreed to transfer his $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% share to ABC Group. The ownership structure
2012 年，A 公司的所有权结构保持不变， $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% 股由 ABC 集团持有， $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 股由 A00（合资公司的当地合伙人、董事会副主席，2007-2011 年期间曾任合资公司总经理）持有。但在 2015 年，A00 同意将其 $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 股份转让给 ABC 集团。所有权结构
was changed to $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% owned by ABC Corporation Germany and $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% owned by ABC China Investment Co. Ltd., so ABC Group owned Company A 100% from 2015. The major change in 2012 was the change in the actual right of control of Company A. Following contractual agreement, the previous deputy general manager appointed by ABC Group officially took over the general manager position from A00, while A00, as the minor shareholder of the company, only kept his board position as the deputy chairman of the board of directors and did not have any other positions in the company’s plant management.
改为 $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% 由德国 ABC 公司拥有， $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 由 ABC 中国投资有限公司拥有。因此，ABC 集团自 2015 年起 100%拥有 A 公司。2012 年的主要变化是 A 公司实际控制权的变化。根据合同约定，ABC 集团任命的前任副总经理正式接替 A00 的总经理职务，而 A00 作为公司的小股东，只保留了副董事长的董事会职务，在公司的工厂管理中没有任何其他职务。

The change in the right of control, along with concentrating ownership in ABC Group, immediately led to the enhancement of the governance mechanism and power structure. There was absolute separation between the board of directors and the plant management team. The board members or shareholders were not personally directly involved in the plant’s general management, which was taken care of by the new general manager who replaced A00. This ended concerns about “insider control”, enhanced the management of principle-agent issues and ensured the effectiveness of principle-agent control. This change greatly enhanced the mechanism of “ownership structure and control” as well as the configuration of “the board of directors”, which were the two important components of the structural variable of corporate governance in Company A during 2012-2015.
控制权的变化以及所有权向 ABC 集团的集中，立即导致了治理机制和权力结构的加强。董事会与工厂管理团队绝对分离。董事会成员或股东本人并不直接参与工厂的日常管理，而是由接替 A00 的新任总经理负责。这消除了对 "内部人控制 "的担忧，加强了对原则代理问题的管理，确保了原则代理控制的有效性。这一变化大大强化了 "所有权结构与控制 "机制以及 "董事会 "的配置，而这正是 A 公司 2012-2015 年公司治理结构变量的两个重要组成部分。

In 2015, after ABC Group used ABC Corporation Germany as a foreign legal entity and parent company to acquire the $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% share of Company A from A00, ABC Group fully owned and operated Company A, with $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% of shares owned by ABC Corporation Germany and $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% by ABC China Investment Co. Ltd. A00 was removed from the list of shareholders and from the board of directors (A, 2015). The article of association was updated in consideration of these changes, and of the requirements of ABC Group and the newly revised 2014 version of company law in China. The new setup of the governance mechanism and power structure included the shareholder committee, the board of directors, the supervisor, and the general manager of Company A (A, 2015). The governance mechanism and power structure were very strong with clearly demonstrated features of the German corporate governance system, based on the two-tier board prototype. Because ABC Group fully owned Company A, it made the
2015 年，ABC 集团利用德国 ABC 公司作为境外法人实体和母公司从 A00 公司收购 A 公司 $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 股份后，ABC 集团全资拥有并经营 A 公司，其中 $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% 股份由德国 ABC 公司拥有， $30\mathrm{\%}$$30\mathrm{\%}$30%30 \% 股份由 ABC 中国投资有限公司拥有。Ltd.拥有 $70\mathrm{\%}$$70\mathrm{\%}$70%70 \% 股份。A00 已从股东名单和董事会中除名（A，2015 年）。考虑到这些变化、ABC 集团的要求以及 2014 年新修订的中国公司法，公司章程进行了更新。新设置的治理机制和权力结构包括股东委员会、董事会、监事和 A 公司总经理（A，2015 年）。治理机制和权力结构非常强大，明显体现了德国公司治理体系的特点，以两级董事会为原型。由于 ABC 集团全资拥有 A 公司，因此它使
changes in its governance mechanism and power structure according to its own global system of corporate governance.
根据自己的全球公司治理体系，改变其治理机制和权力结构。

The shareholder committee was formed by the two corporate owners, i.e. ABC Corporation Germany and ABC China Investment Co. Ltd. The board of directors was composed of three directors: A01, as a representative of ABC Corporation Germany, still headed the board as the chairman of the board of directors; A02, as a representative of ABC China Investment Co. Ltd., was appointed as the deputy chairman of the board of directors; in addition, there was a new board member nominated by ABC Corporation Germany (A, 2015). The principle-agent relationship between the shareholder committee and the board of directors became very clear. In 2015, A 04 was transferred from another ABC China company and manufacturing plant to Company A, and was appointed as the current general manager of Company A. A04 was authorized by the board to be in full charge of Company A’s daily business and operations. The principle-agent relationship between the board of directors and the plant general management was also very clear. In addition, a supervisor was appointed by the shareholder committee, who was nominated by the ABC China legal function to be in charge of providing advice to the board of directors as well as supervising and monitoring the operation of the board.
股东委员会由两家公司所有者组成，即德国 ABC 公司和 ABC 中国投资有限公司。Ltd. 组成。董事会由三名董事组成：A01 作为德国 ABC 公司的代表，仍担任董事会主席；A02 作为 ABC 中国投资有限公司的代表，被任命为董事会副主席。此外，德国 ABC 公司还提名了一名新的董事会成员（A，2015 年）。股东委员会与董事会之间的原则代理关系变得非常明显。2015 年，A 04 从 ABC 中国的另一家公司和生产厂调到 A 公司，并被任命为 A 公司的现任总经理，董事会授权 A 04 全面负责 A 公司的日常业务和运营。董事会与工厂总经理之间的原则代理关系也非常明确。此外，股东委员会还任命了一名监事，由 ABC 中国的法律职能部门提名，负责向董事会提供建议，并对董事会的运作进行监督和监察。

The patterns of corporate governance in Company A during 2012-2017, especially after 2015, followed its parent company, ABC Corporation Germany’s, corporate governance system, which was a traditionally preferred stakeholder-committed model. This concept, derived from the German Co-Determination Act, delivered a clear stakeholder value orientation in ABC Group. The concept of co-determination was transferred to ABC Group’s affiliated companies, although legally there might not be the exact same requirement. The trade union in Company A, after its establishment in October of 2010, began to function under the improved governance mechanism and power structure after 2012. Operators and shop floor employees had a platform to voice their concerns regarding their welfare, workplace health and safety, environmental protection, the interests of wider communities and the public, etc. Employee representatives were elected to sit on the working committees (e.g. SHE committee, welfare committee etc.) when there were major decisions which could affect the welfare and benefits of the employees.
A 公司在 2012-2017 年期间的公司治理模式，尤其是 2015 年之后，沿用了其母公司德国 ABC 公司的公司治理体系，这是一种传统上优先采用的利益相关者承诺模式。这一理念源自德国《共同决策法》，在 ABC 集团中体现了明确的利益相关者价值导向。尽管在法律上可能没有完全相同的要求，但共同决策的概念已被移植到 ABC 集团的关联公司中。A 公司工会于 2010 年 10 月成立，2012 年后开始在改进后的治理机制和权力结构下运作。操作员和车间员工有了一个平台，可以表达他们对自身福利、工作场所健康与安全、环境保护、更广泛的社区和公众利益等方面的关切。在做出可能影响员工福利和利益的重大决策时，员工代表被选入工作委员会（如 SHE 委员会、福利委员会等）。

A suggestion box was set up to collect input from employees. The suggestions and input collected were reviewed by plant management regularly (e.g. monthly) with feedback and replies. The stakeholder influence during 2012-2017 was much stronger than during 2007-2011.
设立意见箱收集员工意见。工厂管理层定期（如每月）审查收集到的建议和意见，并作出反馈和答复。与 2007-2011 年相比，2012-2017 年期间利益相关者的影响力要大得多。

Transparency and disclosure of information also became much better during 2012-2017. In addition to the routine meetings at different levels to exchange information and the facilitation of communication by posting of messages to relevant internal and external stakeholders, Company A introduced the practice of the quarterly “town hall meetings” just like the other ABC Group-affiliated companies in China. In these meetings, the top management, including sometimes the chairman of the board of directors, and the board members of Company A deliver financial and non-financial information directly to employees and answer their questions. There are more communication platforms, for example “ABC Life” magazine and web portal for ABC China-affiliated companies, web communication, the “Yammer” messenger system etc., through which the employees can obtain relevant information about the company and ABC Group. The corporate communication function has injected more communication initiatives in Company A during 2012-2017 than before, which has greatly enhanced the company’s level of transparency and information disclosure.
2012 年至 2017 年期间，信息的透明度和披露情况也大为改善。除了召开不同级别的例行会议交流信息，以及通过向内部和外部相关利益方发布信息促进沟通外，A 公司还与 ABC 集团在中国的其他关联公司一样，引入了每季度召开一次 "全体会议 "的做法。在这些会议上，A 公司的高层管理人员（有时包括董事长）和董事会成员直接向员工传递财务和非财务信息，并回答他们的问题。还有更多的交流平台，如《ABC Life》杂志和 ABC 中国下属公司的门户网站、网络交流、"Yammer "信使系统等，员工可以通过这些平台获得公司和 ABC 集团的相关信息。2012-2017 年期间，企业传播职能部门为 A 公司注入了比以往更多的传播举措，大大提高了公司的透明度和信息披露水平。

In 2012, ABC Group launched the new version of its vision and values globally. As indicated in the sustainability report that it published (ABC (2012), “[we] are committed to the leadership in sustainability” was one of the components of ABC’s corporate values. A clear sustainability strategy, “Achieving more with less”, was rolled out with clear targets set to achieve its 2030 sustainability goal. These targets covered six focused areas in which SHE elements were included: more value for our customers and more value for ABC ; safer workplaces and better health and hygiene; more social progress and better quality of life; less energy used and less greenhouse gases; less water used and less water pollution; less resources used and less waste generated (ABC, 2012). The updated corporate values and sustainability strategy further enhanced ABC Group’s prosocial value orientation. The current corporate values statement, i.e. “We are committed to the leadership in sustainability” (ABC, 2012), sent out a stronger message than the previous one, i.e. “We are dedicated to sustainability and corporate social
2012 年，ABC 集团在全球推出了新版愿景和价值观。正如其发布的可持续发展报告（ABC，2012 年）所述，"（我们）致力于在可持续发展方面发挥领导作用 "是 ABC 企业价值观的组成部分之一。公司推出了明确的可持续发展战略 "少花钱多办事"，为实现 2030 年可持续发展目标设定了明确的目标。这些目标涵盖六个重点领域，其中包括 SHE 元素：为客户创造更多价值，为 ABC 创造更多价值；更安全的工作场所，更好的健康和卫生；更多的社会进步，更好的生活质量；更少的能源使用，更少的温室气体；更少的水使用，更少的水污染；更少的资源使用，更少的废物产生（ABC，2012 年）。更新后的企业价值观和可持续发展战略进一步强化了 ABC 集团的亲社会价值取向。与之前的 "我们致力于可持续发展和企业社会责任"（ABC，2012 年）相比，当前的企业价值观声明，即 "我们致力于在可持续发展领域处于领先地位"（ABC，2012 年），发出了更强烈的信息。
responsibility”(ABC, 2007, ABC, 2012).
责任"（美国广播公司，2007 年；美国广播公司，2012 年）。

As part of the global campaign to promote the updated ABC corporate values, Company A updated its plant level corporate values and sustainability strategy. This was done in a coordinated approach, with support from ABC’s corporate communication function, so that all the ABC -affiliated companies were equipped with the same corporate values and sustainability strategy, and were expected to commit to their part in the breakdown of targets to meet the global strategic goal. The goal-oriented perspective of prosocial values was further enhanced during 2012-2017, as reflected in the vision, strategy and organizational goal. The end state of achieving and maintaining the leadership position in sustainability as the strategic goal was very clear in Company A. Simultaneously, the action-focused perspective of prosocial values was explicitly reflected in the strategic plan, daily action, routine operation, organizational behaviour etc. with a solid commitment to achieving the leadership position in sustainability. These were detected from the changes in attitudes and behaviour of key stakeholders (e.g. owner representative, managers, employees etc.) and from how priority was given to the development of SHE management practices. Company A’s strong prosocial values were supported by the improved governance mechanism and power structure and were further enhanced and became very strong during 2012-2017.
作为推广更新后的 ABC 公司价值观的全球活动的一部分，A 公司更新了其工厂一级 的公司价值观和可持续发展战略。这项工作是在 ABC 公司企业传播职能部门的支持下，以协调的方式完成的，这样，ABC 公司的所有下属公司都具备了相同的企业价值观和可持续发展战略，并有望在实现全球战略目标的目标分解中做出自己的承诺。2012-2017 年期间，以目标为导向的亲社会价值观得到了进一步加强，这体现在愿景、战略和组织目标中。同时，以行动为重点的亲社会价值观在战略计划、日常行动、日常运作、组织行为等方面得到了明确体现，并坚定地致力于实现可持续发展的领导地位。从主要利益相关者（如业主代表、管理人员、员工等）的态度和行为变化，以及如何优先发展 SHE 管理实践中，可以发现这些变化。A 公司强大的亲社会价值观得到了完善的治理机制和权力结构的支持，并在 2012-2017 年期间得到进一步加强，变得非常强大。

A quantitative score was given to both the structural and ideational variables as a virtual indication of the status of corporate governance in Company A during 2012-2017. The scoring was done by the same group of eleven interviewees who did the scoring for Company A’s corporate governance status during 2007-2011, by using the same structured-focused questionnaire in Appendix II to support a comparative analysis of the temporal changes between the two time periods in the company. After the further explanation of the questionnaire to A00, his score for Company A during 2012-2017 appeared reasonable, as I could see a higher score for this time period than for 2007-2011, although the difference was not as obvious as for other interviewees’ scores. As I understood that A00 did not think there was a big change, and that this was his understanding, I needed to respect his opinion; therefore these data were accepted. An average score was calculated after I, as the researcher, reviewed the scores on the
对结构变量和意识形态变量都进行了量化评分，以虚拟显示 A 公司在 2012-2017 年期间的公司治理状况。打分工作由对 A 公司 2007-2011 年期间公司治理状况进行打分的同一组 11 名受访者完成，他们使用了附录 II 中相同的结构化重点问卷，以支持对公司两个时间段之间的时间变化进行比较分析。在对 A00 进一步解释问卷后，他在 2012-2017 年期间对 A 公司的打分似乎是合理的，因为我可以看到他在这一时期的打分高于 2007-2011 年的打分，尽管差异不像其他受访者的打分那么明显。据我所知，A00 认为变化不大，这是他的理解，我需要尊重他的意见，因此接受了这些数据。作为研究者，我对受访者在《问卷》上的得分进行了审核，然后计算出了平均分。
questionnaire sheets submitted by each interviewee. As a result, the score for the ideational variable increased to 4.5 while that for the structural variable increased sharply, also to 4.5 . This quantitative score matched my qualitative analysis, reflecting the patterns of corporate governance, with very strong ideational and structural variables in Company A during 20122017.
因此，思想变量的得分增至 4.5 分，而结构变量的得分也大幅增至 4.5 分。结果，意识形态变量的得分上升到 4.5 分，而结构变量的得分也急剧上升到 4.5 分。这一定量得分与我的定性分析相吻合，反映了公司治理的模式，即在 2012-2017 年期间，A 公司的意识形态变量和结构变量都非常强。

As claimed by A01, the chair of Company A’s board of directors, after the changes in the governance mechanism and power structure, and the launch of ABC’s updated vision and values, the company had built up a stronger foundation for its sustainable growth. This view was verified by board member, A02, and the general manager, A04, and other managers and employees. I would conclude that Company A during 2012-2017 was characterized by its very strong prosocial corporate value orientation and very strong governance mechanism and power structure. With a strong ideational variable interacting with a strong structural variable, the “Strongly Governed” pattern of corporate governance emerged in Company A during 20122017.
正如 A 公司董事会主席 A01 所言，在公司治理机制和权力结构发生变化，以及 ABC 公司推出最新的愿景和价值观之后，公司为其可持续发展奠定了更坚实的基础。这一观点得到了董事会成员 A02、总经理 A04 以及其他管理人员和员工的验证。我的结论是，A 公司在 2012-2017 年期间的特点是具有非常强的亲社会企业价值取向，以及非常强的治理机制和权力结构。在强意识变量与强结构变量的相互作用下，A 公司在 2012-2017 年间出现了 "强治理 "的公司治理模式。
5.3.3 Patterns of Corporate Governance in the Time Period 2007-2010 of Company X
5.3.3 X 公司 2007-2010 年期间的公司治理模式

Company X was founded in 1993 in the Yangtze River Delta area, China by Mr. Zhang’s father (X00) as the major shareholder and Mr. Chen (X08) as the minor shareholder. From 2007 until 2010, before changes in 2011 (to be described in Section 5.3.4), Company X was run by X00, who was chairman of the board of directors and was in overall charge of Company X’s business and operations. The establishment of Company X came through the privatization of a small state-owned chemical company which was a branch of the chemical plant belonging to Changchun Material Science Technology Research Institute. The patterns of corporate governance for Company X during 2007-2010 demonstrated a unique legacy feature in terms of the structural and ideational variables of corporate governance and the interaction between them. The legacy features revealed, to a certain degree, characteristics of a state-owned company’s patterns of corporate governance.
X 公司于 1993 年在中国长江三角洲地区成立，张先生的父亲（X00）为大股东，陈先生 （X08）为小股东。从 2007 年到 2010 年，在 2011 年发生变化之前（将在第 5.3.4 节中介绍），X 公司一直由 X00 掌管，他是董事会主席，全面负责 X 公司的业务和运营。X 公司的成立源于一家小型国有化工企业的私有化，该企业是长春物质科学 技术研究院下属化工厂的一个分厂。2007-2010 年间，X 公司的公司治理模式在公司治理的结构变量和意识形态变量以及它们之间的相互作用方面表现出独特的传承特征。传承特征在一定程度上揭示了国有企业公司治理模式的特点。

The ownership structure of Company $X$$X$XX during 2007-2010 remained the same as the
2007 年至 2010 年期间， $X$$X$XX 公司的所有权结构保持不变。
shareholding structure when the company was founded in 1993 through the privatization of a state-owned company. There were two shareholders as co-founders of Company X, the major shareholder, X00, who owned an $80\mathrm{\%}$$80\mathrm{\%}$80%80 \% share of the company, and the minor shareholder, X08, who owned a $20\mathrm{\%}$$20\mathrm{\%}$20%20 \% of share from 1993 to 2010, when he sold his $20\mathrm{\%}$$20\mathrm{\%}$20%20 \% share to X00 in 2010 and then took the job as administration manager from 2011 to 2017. X01, the son of X00, joined Company X in 2007 and worked as the general manager in charge of the operation of the company, but he owned no share of the company during 2007-2010. Company X’s article of association was updated in 2007 when X 01 took over the general manager role from X00. As stated in the article of association ( $\mathrm{X},2007$$\mathrm{X},2007$X,2007\mathrm{X}, 2007 ) regarding the corporate governance structure, X00 was the chairman of the board of directors, X08 was a board member functioning as the supervisor of the board as well as plant administration manager, while X 01 was appointed as the general manager but was not a board member.
1993 年通过国有企业私有化成立 X 公司时的股权结构。X 公司的共同创始人有两个股东，大股东 X00 拥有公司 $80\mathrm{\%}$$80\mathrm{\%}$80%80 \% 的股份，小股东 X08 从 1993 年到 2010 年拥有 $20\mathrm{\%}$$20\mathrm{\%}$20%20 \% 的股份，2010 年他将 $20\mathrm{\%}$$20\mathrm{\%}$20%20 \% 的股份卖给了 X00，然后从 2011 年到 2017 年担任行政经理。X01 是 X00 之子，2007 年进入 X 公司工作，担任总经理，负责公司运营，但在 2007-2010 年期间未持有公司股份。X 公司的公司章程于 2007 年更新，当时 X01 接替 X00 担任总经理。正如公司章程（ $\mathrm{X},2007$$\mathrm{X},2007$X,2007\mathrm{X}, 2007 ）中关于公司治理结构的规定，X00 是董事会主席，X08 是董事会成员，担任董事会监事和工厂行政经理，而 X01 被任命为总经理，但不是董事会成员。

From X00, during 2007-2010 the ownership structure and board structure were quite simple and clear. There was a combination of shareholders and board members, which was understandable in a small private company. There was a good structure setup, with separation of the board of directors and general management and without the existence of dual governance and management. This setup with good principle-agent controls, could, to a certain degree, help avoid “insider control” in the centralized ownership structure. Although there were some concerns with the father-son relation between X 00 and X 01 , they were, in any case, two different persons with different roles, rather than one person with combined roles. With this, the governance mechanism and power structure in terms of the ownership structure and control, as well as the setup of the board of directors, was comparatively strong in Company X during 2007-2010.
从 X00 开始，在 2007-2010 年期间，公司的所有权结构和董事会结构相当简单明了。股东和董事会成员相结合，这在一家小型私营公司中是可以理解的。结构设置良好，董事会和一般管理层分离，不存在双重治理和管理。这种结构设置加上良好的原则-代理控制，在一定程度上有助于避免集中所有权结构中的 "内部人控制"。虽然 X 00 和 X 01 之间的父子关系存在一些问题，但无论如何，他们是两个不同的人，扮演着不同的角色，而不是一个人，同时扮演着不同的角色。因此，在 2007-2010 年期间，X 公司在所有权结构和控制权以及董事会设置方面的治理机制和权力结构相对较强。

Under the specific contractual agreement between the shareholders and the configuration of a comparatively strong control mechanism and board structure, stakeholder influence demonstrated a certain degree of strength, and the same for transparency and disclosure. Although the major shareholder, X 00 , and his son, X 01 , took the dominating positions in the operation of the company, there was another co-founder, X08, the minority shareholder, who
在股东之间具体的合同约定以及相对较强的控制机制和董事会结构的配置下，利益相关者的影响力表现出了一定的强度，透明度和信息披露也是如此。虽然大股东 X 00 及其儿子 X 01 在公司运营中占据主导地位，但还有另一位联合创始人 X08，即小股东，他在公司运营中也发挥着重要作用。
was a board member and supervisor of the board, as well as being in charge of plant administration, human resources and general affairs. This role provided the supervision of the board operation and plant general management, which ensured that considerable stakeholder influence, as well as transparency and disclosure were, to a degree, part of the structure. There was a certain degree of internal and external communication on SHE topics, although not highly effective and only of moderate quality, by following the practices from the previous state-owned model. There was a mechanism to represent the employees’ and other stakeholders’ interests, and to ensure engagement of employees through their participation in the trade union. Employees’ voices could also be heard through the appointed employee representative. Although the head of the trade union, X09, was the daughter of X00, she reported to X08 regarding trade union work. X08 came from the state-owned company and had quite some experience and focus on trade union and employee representative work. X 08 , in his role as the board member functioning as supervisor of the board, had been working well during 2007-2010 to provide a certain degree of monitoring and control, checks and balances, and constructive input to the operation of the board. There existed some control over actions in favour of employee interests and SHE matters, which was exercised by X08. As per the structural design, X08, as a board member and supervisor of the board, to a certain degree, represented the employees’ interests and SHE matters in the board’s decision making processes, which contributed to the comparatively strong structural variable of corporate governance.
他既是董事会成员，又是董事会监事，还负责工厂行政、人力资源和一般事务。这一职责对董事会的运作和工厂的一般管理进行监督，从而确保对利益相关者产生相当大的影响，并在一定程度上确保透明度和信息披露。就社会科学及人文科学主题进行了一定程度的内部和外部交流，尽管效率不高，质量也不 高，但还是沿用了以前国有模式的做法。有一个机制代表员工和其他利益相关者的利益，并通过员工参加工会确保员工的参与。员工的声音也可以通过指定的员工代表听到。虽然工会负责人 X09 是 X00 的女儿，但她向 X08 汇报工会工作。X08 来自国有企业，对工会和职工代表工作有一定的经验和关注。在 2007-2010 年期间，X08 作为董事会成员，一直发挥着董事会监督员的作用，为董事会的运作提供了一定程度的监督和控制、制衡和建设性意见。X08 对有利于员工利益和 SHE 事务的行动进行了一定程度的控制。根据结构设计，X08 作为董事会成员和董事会监事，在一定程度上代表了董事会决策过程中的员工利益和 SHE 事务，这有助于形成相对较强的公司治理结构变量。

To understand the corporate values of Company X during 2007-2010, interviews with both X00 and X08, as the two co-founders of Company X, were conducted, along with a review of the old mission statement document, part of the old version of Company X’s management manual. I could see the written expression of Company X’s perceived corporate values, i.e. “Customer and quality first, serve the society with respect to the individual” (X, 2008). From checking further with $\mathrm{X}01,\mathrm{I}$$\mathrm{X}01,\mathrm{I}$X01,I\mathrm{X} 01, \mathrm{I} found out that this values statement was simply a copy from the old stateowned company. When X00 and X08 established Company X through the privatization, they did not give much consideration to the company’s vision and values, and did not put forward their own values statement specific for Company X between 1993 and 2007. After X01 joined Company X as the general manager, he decided to put forward a written management manual
为了了解 X 公司在 2007-2010 年期间的企业价值观，我们对 X 公司的两位创始人 X00 和 X08 进行了访谈，并查阅了 X 公司旧版管理手册中的使命宣言文件。我看到了 X 公司对企业价值观的书面表述，即 "客户和质量第一，服务社会，尊重个人"（X，2008 年）。通过与 $\mathrm{X}01,\mathrm{I}$$\mathrm{X}01,\mathrm{I}$X01,I\mathrm{X} 01, \mathrm{I} 进一步核实，发现这一价值观声明只是从老国有企业照搬过来的。X00 和 X08 在私有化成立 X 公司时，并没有过多地考虑公司的愿景和价值观，也没有在 1993 年至 2007 年间提出自己的 X 公司价值观。X01 加入 X 公司担任总经理后，决定提出书面管理手册
and mission statement from the plant management perspective. However, when X01 checked his proposed values statement with his father, X 00 , in the end they agreed just to copy the values statement from the previous state-owned company, since it sounded not bad and explicitly indicated in writing the company’s ambitions and what it would ultimately pursue. The question was whether or not the written values statement reflected the actual values of Company X during 2007-2010; empirically, it appeared not to be a full match.
和使命宣言。然而，当 X01 与他的父亲 X 00 核对他提出的价值观声明时，他们最终同意照搬上一家国有企业的价值观声明，因为它听起来还不错，而且以书面形式明确表明了公司的雄心壮志和最终追求。问题是，书面价值观声明是否反映了 X 公司 2007-2010 年期间的实际价值观；根据经验，似乎并不完全吻合。

As also confirmed by X00, X08 and X01 in their interviews, although Company X’s values statement, “Customer and quality first, serve the society with respect to the individual”, indicated a certain degree of prosocial orientation to respect the individual and to serve society, the actual situation of recurring characteristics and discernible regularities, as detected from the daily operation of the company during 2007-2010, did not show a good match with the written words. The written values statement did not really reflect its core values with deeply ingrained principles to guide the actual direction and actions of the company. Thus, it did not serve as the cultural cornerstone of Company X, and was more a part of corporate image. There was a lack of prosocial values reflected in the vision, strategy and organizational goal. The corporate values of Company X did not demonstrate a strong prosocial value orientation as detected from daily decision making and perceived from managerial attitudes, behaviour and consideration given to the development of SHE management practices. Company X during 2007-2010 required some focused effort in the internalization of the written values statement into an embedded belief and grounded practices on the shop floor, but this did not proceed well during the whole period of 2007-2010.
X00、X08 和 X01 在访谈中也证实，虽然 X 公司的价值观声明 "顾客至上、质量第一， 服务社会、尊重个人 "在一定程度上体现了尊重个人、服务社会的亲社会取向，但从 2007-2010 年期间公司日常运营的实际情况来看，其反复出现的特征和可识别的规律性与书面文字并不十分吻合。书面的价值观声明并没有真正反映出公司根深蒂固的核心价值观原则，无法指导公司的实际方向和行动。因此，它并没有成为 X 公司的文化基石，而只是企业形象的一部分。愿景、战略和组织目标中缺乏亲社会价值观的体现。X 公司的企业价值观没有表现出强烈的亲社会价值取向，这可以从日常决策中看出来，也 可以从管理者的态度、行为以及对 SHE 管理实践发展的考虑中看出来。在 2007-2010 年期间，X 公司需要集中精力，将书面价值观声明内化为一种根深蒂固的信 念，并在车间付诸实践，但在整个 2007-2010 年期间，这项工作进展得并不顺利。

Quantitatively, I concluded that the structural variable of corporate governance in Company X during 2007-2010 was comparatively strong overall with a moderate score of 3.25 . This governance structure provided a mechanism of checks and balances, with a certain degree of supervision, empowerment and independence, which helped to protect the interests of relevant shareholders and stakeholders. However, if we check the extent to which prosocial values were reflected in the vision, strategy and organizational goals, as well as the extent to which we could perceive the attitudes, behaviour of key stakeholders (e.g. owners, managers, employees etc.)
从数量上看，我得出的结论是，2007-2010 年期间 X 公司的公司治理结构变量总体上相对较强，得分为 3.25。这种治理结构提供了一种制衡机制，具有一定程度的监督、授权和独立性，有助于保护相关股东和利益攸关方的利益。然而，如果我们检查一下企业的愿景、战略和组织目标在多大程度上体现了亲社会价值观， 以及我们在多大程度上可以感知到主要利益相关者（如所有者、管理者、员工等）的态度和 行为，我们就会发现，企业的治理结构在多大程度上体现了亲社会价值观。
and the priority given to the development of SHE management practices, these were all relatively limited, with a score of 2.5 . The quantitative scoring was done by seven interviewees following the guideline for completing the structured-focused questionnaire in Appendix II. It took quite some effort for me, as the researcher, to explain again and again the questionnaire to the interviewees, as the selected Company X interviewees did not really have a good understanding of the meaning. Only X01 had a comparatively better understanding because of his background and education. This situation led to deviations in the scores, including some outliers. I received an acceptable quality of data from some of the interviewees after explaining the meaning of the questionnaire two or three times, especially to X00, but I reminded myself not to allow my opinions to exert influence on them in the course of such explanation.
这些都相对有限，得分为 2.5 分。七名受访者按照附录 II 中的结构化问卷填写指南进行了量化评分。由于被选中的 X 公司受访者对问卷的含义并不十分理解，作为研究人员，我花了不少精力反复向受访者解释问卷。只有 X01 因其背景和教育背景，理解能力相对较强。这种情况导致评分出现偏差，包括一些异常值。我向一些受访者，特别是 X00 解释了两三次问卷的含义后，从他们那里得到了质量尚可的数 据，但我提醒自己在解释过程中不要让自己的观点对他们产生影响。

With the final data collected, I would conclude that Company X during 2007-2010 demonstrated the unique features of a comparatively strong governance mechanism and power structure, in terms of the provision of a kind of monitoring mechanism, as well as checks and balances, but a relatively weak prosocial corporate value orientation, with embedded beliefs and motivation to drive social and non-financial performance. When the comparatively strong structural variable interacted with the relatively weak ideational variable, an “Ideationally Constrained” pattern of corporate governance emerged. The internalization of written corporate values, if it is to proceed well, is expected to ensure a match between buzzwords and reality, which can have a very positive impact on a company. On the contrary, if it moves in the opposite direction, this can have an adverse impact.
通过最终收集到的数据，我得出结论，2007-2010 年期间的 X 公司表现出了相对较强的治理机制和权力结构，即提供了一种监督机制和制衡机制，但相对较弱的亲社会企业价值取向，即内含推动社会和非财务绩效的信念和动机。当相对较强的结构变量与相对较弱的意识形态变量相互作用时，就会出现一种 "意识形态受限 "的公司治理模式。书面企业价值观的内化若要顺利进行，就必须确保流行语与现实相吻合，这可能会对公司产生非常积极的影响。相反，如果朝着相反的方向发展，则会产生不利影响。

The shareholding structure changes in Company X in 2011 led to changes in the patterns of corporate governance with specific features emerging in terms of the structural and ideational variables and the interactions between them. The patterns of corporate governance in Company X were impaired during 2011-2017, with a weak prosocial corporate value orientation and a weak governance mechanism and power structure.
X 公司 2011 年的股权结构变化导致了公司治理模式的变化，并在结构变量和思想变量以及它们之间的相互作用方面出现了具体特征。2011-2017 年间，X 公司的公司治理模式受到损害，亲社会的公司价值导向不强，治理机制和权力结构薄弱。

The ownership structure of Company X during 2011-2017 was changed along with the change
2011 年至 2017 年期间，X 公司的所有权结构随着以下变化而变化
in the shareholding structure in 2011. Company X doubled its registered capital in order to accommodate its business growth and the expansion of its production facility with the building of the new plant. This was supported by a bank loan, as X01 had a very good relationship with the bank due to his former banking job before joining Company X. X01 received the full ownership of the company from his father, X00. Company X was registered at the address of the newly built plant, and followed corporate legal practices in setting up a two-person shareholding structure and a two-person board structure. There were two shareholders, X01, who owned a $99.5\mathrm{\%}$$99.5\mathrm{\%}$99.5%99.5 \% share as the dominant major shareholder, and his wife, X02, who emblematically owned a $0.5\mathrm{\%}$$0.5\mathrm{\%}$0.5%0.5 \% share, as the minor shareholder. There was no formal setup of “The board of directors”. Following the requirements of corporate law, X01 was the executive director of Company X , and his wife, X 02 , as a board member, functioned as the supervisor of the board, X03 (a combined role, X02/X03). This was a typical family company ownership structure with an executive director and a supervisor forming a two-person board (not formally called a board of directors). X01 himself worked as the general manager of Company X during 2011-2017. All of these ownership and board structure configurations were written into the updated article of association for Company X (X, 2011).
2011 年，X 公司的股权结构发生了变化。X 公司的注册资本翻了一番，以适应其业务增长和随着新工厂的建成而扩大的生产设施。由于 X01 在加入 X 公司之前曾在银行工作，因此与银行有着非常良好的关系，因此获得了银行贷款的支持。X 公司在新建工厂的地址注册，并按照公司法律惯例设立了两人股权结构和两人董事会结构。公司有两名股东，大股东 X01 和小股东 X02，前者拥有 $99.5\mathrm{\%}$$99.5\mathrm{\%}$99.5%99.5 \% 股，后者拥有 $0.5\mathrm{\%}$$0.5\mathrm{\%}$0.5%0.5 \% 股。没有正式设立 "董事会"。按照公司法的要求，X01 是 X 公司的执行董事，他的妻子 X02 作为董事会成员，担任董事会监事 X03（X02/X03 的组合角色）。这是一种典型的家族企业所有权结构，由一名执行董事和一名监事组成两人董事会（不正式称为董事会）。X01 本人在 2011-2017 年间担任 X 公司总经理。所有这些所有权和董事会结构配置都写入了 X 公司更新的公司章程（X，2011 年）。

The ownership structure and right of control were centralized with X 01 , who held three combined roles: dominant major shareholder, executive director and general manager. This was a typical family business governance pattern, with the combination of shareholding, board governance and general management roles. It indicated the centralization of control with the family business owner, X01, without giving much consideration to the interests of stakeholders, including employees. This created major “insider control” concerns about the pursuit of maximization of the business owner’s interests, while there was little control over actions in favour of employees’ interests and SHE matters by other stakeholders. X01’s wife, X02/X03, with the combined role of $0.5\mathrm{\%}$$0.5\mathrm{\%}$0.5%0.5 \% shareholder and supervisor of the board, had a very weak structural influence on X01’s decisions, especially when they were, in fact, in a husband and wife relationship. The family business ownership structure and board setup greatly weakened the checks and balances mechanism. In reality, there were no great principle-agent issues because X01 was the owner-manager. Also, there was no monitoring, and no checks and
所有权结构和控制权集中在 X 01 身上，他身兼三职：主要股东、执行董事和总经理。这是一种典型的家族企业治理模式，即持股、董事会治理和总经理角色相结合。这表明家族企业的控制权集中在家族企业主 X01 手中，而没有过多考虑包括员工在内的利益相关者的利益。这就产生了 "内部人控制 "的重大问题，即企业所有者追求利益最大化，而其他利益相关者对有利于员工利益和 SHE 事务的行动几乎没有控制。X01 的妻子 X02/X03 兼具股东和董事会监事的双重身份，对 X01 的决策具有非常微弱的结构性影响，尤其是在他们实际上是夫妻关系的情况下。家族企业的所有权结构和董事会设置大大削弱了制衡机制。实际上，由于 X01 是所有者-管理者，因此不存在很大的原则-代理问题。此外，也没有监督和制衡机制。
balances in the governance mechanism. X01 had dominant control of Company X. The presence of pro-employee interests in the board decision making processes was low. The “ownership structure and control” and “the board of directors” components of governance structure did not favour SHE management. This appeared as a typical family business style and not a modern corporate governance structure. The highly concentrated ownership was good for efficient decision making, but the lack of a checks and balances mechanism and processes to ensure employees’ interests meant that SHE matters were not given priority.
治理机制的平衡。X01 对 X 公司拥有主导控制权，董事会决策过程中支持员工利益的比例较低。治理结构中的 "所有权结构与控制权 "和 "董事会 "部分不利于 SHE 管理层。这似乎是一种典型的家族企业风格，而不是现代公司治理结构。高度集中的所有权有利于高效决策，但缺乏确保员工利益的制衡机制和程序，这意味着健康、安全与环境事项没有得到优先考虑。

Under the family governance mechanism, the “stakeholder influence” and “transparency and disclosure” components of the structural variable of corporate governance also appeared very weak. There was still a setup, but the previous formality of an employee representative system was removed. X09, daughter of X00 and sister of X01, still held the position of trade union chairperson. She reported to the plant administration manager, X08. In many cases, X09 herself took on the role of employee representative involved in some company decisions. However, the functionality and effectiveness of the employee representative system were not really present. Structurally, X08 and X09 were not in good positions to exert substantial stakeholder influence on X01, the board and the plant management. The voice of the employees and other stakeholders could not really be heard by the management and there was no constructive feedback from the top. The level of transparency and information disclosure, internally and externally, in Company X during 2011-2017 was low in a highly centralized control mechanism dominated by the family governance system.
在家族治理机制下，公司治理结构变量中的 "利益相关者影响 "和 "透明度与信息披露 "也显得非常薄弱。虽然仍有设置，但取消了以往职工代表制度的形式。X09 是 X00 的女儿和 X01 的姐姐，仍然担任工会主席一职。她向工厂行政经理 X08 汇报工作。在许多情况下，X09 自己也扮演了员工代表的角色，参与公司的一些决策。然而，职工代表制度的功能和效力并没有真正体现出来。从结构上看，X08 和 X09 并不适合对 X01、董事会和工厂管理层施加实质性影响。管理层无法真正听到员工和其他利益相关者的声音，也没有来自高层的建设性反馈。在以家族治理体系为主导的高度集中的控制机制下，X 公司在 2011-2017 年期间对内对外的透明度和信息披露水平都很低。

In order to support good business expansion by quickly responding to customers and the market, after taking over the business and operations of Company X from X00 and X08, X01 decided to make the structural changes in the corporate governance mechanism, just like most family companies in local communities, so that he had the full control rights and reduced the principleagent layer, which helped drive the effectiveness and efficiency of decisions in responding to the market. X01 also updated the company management manual with a new corporate values statement in 2012: “Customer supreme, quality first, we operate with a high level of integrity to support steady growth” (X, 2012). The new corporate values statement clearly indicated a
为了快速响应客户和市场，支持良好的业务扩张，X01 从 X00 和 X08 手中接手 X 公司的业务和运营后，决定像当地社区的大多数家族企业一样，对公司治理机制进行结构性变革，使自己拥有充分的控制权，减少了原则性的代理层，这有助于提高应对市场决策的有效性和效率。2012 年，X01 还更新了公司管理手册，提出了新的企业价值观："客户至上，质量第一，我们以高水平的诚信经营支持稳步增长"（X，2012 年）。新的企业价值观明确指出了
greater business orientation with a focus on customers, quality and business growth. No prosocial values were reflected in the vision, strategy and organizational goals. It expressed the expectation to gain a high level of integrity in the company’s operations, which reflected, to a certain degree, the lack of this in Company X during that stage, and informed people that the company wished to pursue a high level of integrity to show a good corporate image. The empirical evidence for inconsistency and mismatch between what they said and what they did in terms of SHE management practices revealed in reality a low level of integrity. The corporate values were reshaped by X 01 , as the new owner of Company X , and his management team according to the business context, the company’s vision, mission, goal, strategy and associated daily decision making activities. This determined the means to achieve the goal. Clearly, the corporate values statement did not inform the stakeholders of a strong prosocial values orientation. The corporate values spelt out what were important to Company X during 20112017, and gave a high priority to business expansion and commitment to customers, but a low priority to internal stakeholders and SHE matters. This also indicated the company’s wish to achieve a high level of integrity to enhance its market competitiveness. Ideationally, the new corporate values showed us the weak prosocial value orientation.
以客户、质量和业务增长为重点的更大业务导向。在愿景、战略和组织目标中没有体现亲社会价值观。公司愿景、战略和组织目标中没有体现亲社会价值观，它表达了对在公司运营中获得高水平诚信的期望，这在一定程度上反映了 X 公司在该阶段缺乏诚信的情况，并告诉人们公司希望追求高水平的诚信，以展示良好的企业形象。在 SHE 管理实践方面，他们的言行不一致、不协调的实证表明，他们的诚信度实际上很低。作为 X 公司的新主人，X 01 及其管理团队根据业务背景、公司的愿景、使命、目标、 战略以及相关的日常决策活动，重新塑造了企业价值观。这决定了实现目标的手段。显然，企业价值观声明并没有告知利益相关者强烈的亲社会价值观导向。企业价值观阐明了 X 公司在 2011-2017 年期间的重要事项，并将业务扩张和对客户的承诺放在了很高的优先级，但将内部利益相关者和 SHE 事务放在了很低的优先级。这也表明公司希望实现高度诚信，以增强其市场竞争力。从理念上看，新的企业价值观让我们看到了较弱的亲社会价值取向。

The new corporate values, to a certain degree, reflected the new company owner, X01’s business and financial performance-oriented ambition due to his educational background in finance and previous work experience in a local bank. When weak prosocial corporate value orientation interacted with the highly centralized, but weakly governed family control structure, this naturally drove Company X to focus on business development, customer orientation and maximization of benefits for the family shareholders, while social affairs, stakeholders’ interests and SHE matters were not at the centre of strategic planning during 2011-2017. This model of corporate governance has appeared quite commonly in privately run family companies in their growth stages. From 2011 on, X01 was the designer and controller of how Company X would move forward to achieve its business success with expansion and quick responses to the market.
新的企业价值观在一定程度上反映了新公司所有者 X01 因其金融教育背景和曾在当地银行工作的经历而产生的以业务和财务业绩为导向的雄心壮志。当薄弱的亲社会企业价值取向与高度集中但治理薄弱的家族控制结构相互作用时，这自然会促使 X 公司在 2011-2017 年期间专注于业务发展、客户导向和家族股东利益最大化，而社会事务、利益相关者利益和 SHE 事务则不是战略规划的核心。这种公司治理模式在处于成长阶段的私营家族企业中十分常见。从 2011 年起，X01 就是 X 公司如何通过扩张和快速响应市场来取得商业成功的设计者和控制者。

Quantitative assessment of the structural and ideational variables of corporate governance was conducted through the completion of the structured-focused questionnaire sheet in Appendix II
通过填写附录 II 所载的结构化重点问卷，对公司治理的结构和思想变量进行了定量评估
by seven selected interviewees. The initial scores from the interviewees were reviewed by me, I found one outlier in the scoring which was from X01. I had to sit down with him to discuss and guide his understanding, and found that X01 actually understood the meaning of the questionnaire, but he intended to rate corporate governance during 2011-2017 with a very high score. I understood his intention to rate corporate governance highly especially during the time period when he was in charge of Company X , and that he wanted to sell Company X to ABC Group. I had to find a second opportunity to interview X01 two weeks later after ABC Group had decided to stop the acquisition deal. I explained to X01 that, purely as a researcher, I would like to have his support in doing a purely academic study. Finally, he opened his mind, gave a reasonable score, and also exchanged some of his real thoughts. I did spend more time on calibrating the scores for Company X , while remaining independent as a researcher, to dig out the interviewees’ real thoughts but not to influence them with my own thoughts.
由七名选定的受访者打分。我对受访者的初步打分进行了审核，发现了一个打分异常值，来自 X01。我不得不与他坐下来讨论并引导他的理解，结果发现 X01 实际上理解了问卷的含义，但他打算给 2011-2017 年期间的公司治理打一个很高的分数。我理解了他的意图，特别是在他负责 X 公司期间，他想把 X 公司卖给 ABC 集团，所以给公司治理打了高分。两周后，ABC 集团决定停止收购交易，我不得不再找机会与 X01 面谈。我向 X01 解释说，纯粹作为一名研究人员，我希望得到他的支持，进行一项纯学术研究。最后，他敞开了心扉，给出了一个合理的分数，也交流了一些他的真实想法。我确实花了更多的时间来校准 X 公司的分数，同时保持研究者的独立性，挖掘受访者的真实想法，而不是用自己的想法去影响他们。

By averaging the final scores, I was given an indication of the status of corporate governance practices for Company X during 2011-2017. The structural variable was scored at 2.5 and the ideational variable at 2.0. These quantitative scores matched the qualitative analysis of patterns of corporate governance. I would conclude that Company X during 2011-2017 demonstrated clearly the features of highly centralized family control combined with a weak governance mechanism and power structure in terms of social matters, and a further weakened prosocial corporate value orientation compared to 2007-2010. When the weak structural variable interacted with the weak ideational variable, the “Weakly Governed” pattern of corporate governance emerged.
通过计算最终得分的平均值，我得出了 X 公司在 2011-2017 年间的公司治理实践状况。结构变量得分为 2.5，思想变量得分为 2.0。这些定量得分与公司治理模式的定性分析相吻合。我的结论是，与 2007-2010 年相比，X 公司在 2011-2017 年期间明显表现出家族控制高度集中、治理机制和社会事务权力结构薄弱的特点，亲社会的企业价值取向进一步弱化。当弱结构变量与弱意识形态变量相互作用时，"弱治理 "的公司治理模式就出现了。

The empirical results are obtained through the field work, including document review, field observation, semi-structured interviews and structured-focused questionnaires. The arrangement of two stages of field work, with slightly different strategies, ensures that the best quality of data can be obtained in case studies; see Table 8. The first stage of field work focuses on the evaluation of SHE management practices for Company A and Company X by using a
实证结果是通过实地工作获得的，包括文件审查、实地观察、半结构化访谈和结构化重点问 卷。安排两个阶段的实地工作，策略略有不同，以确保在案例研究中获得最佳质量的数据；见表 8。第一阶段的实地工作重点是对 A 公司和 X 公司的 SHE 管理实践进行评估，采用的方法包括
team of SHE experts as multiple investigators to minimize possible bias, the final scores for SHE management practices for the two time periods in Company A and Company X were provided by a team of SHE experts after they conducted overall assessments by evaluating the input from the interviews and comparing it with the document review, field observation etc. This process is very close to the standard practice of SHE management evaluation in the business world, and the empirical data are valid and reliable for research.
为尽量减少可能出现的偏差，由 SHE 专家团队作为多重调查员，通过对访谈输入的信息进行评估，并与文件审查、实地观察等进行比较，对 A 公司和 X 公司两个时间段的 SHE 管理实践进行总体评估后，给出最终评分。这一过程非常接近企业界 SHE 管理评估的标准做法，其经验数据对于研究而言是有效和可靠的。

The second stage of field work focuses on collection of empirical data on the patterns of corporate governance for the two time periods in Company A and Company X, as well as on investigation of the causal links between patterns of corporate governance and SHE management practices. In this stage, the semi-structured interviews are conducted by myself, as the researcher. The quality of responses from interviewees for the corporate governance questionnaires is crucial in determining the patterns of corporate governance and then the causal links investigation and analysis. The structured-focused questionnaires are administered to the selected interviewees for them to provide input in terms of their assessment of patterns of corporate governance for each time period in Company A and Company X. Evaluation of their initial scores, adjustment, averaging, and finalization of scores was conducted to ensure their good quality and reliability. Due to the limited number of interviewees’, the researcher would like to retain all of their input, and not remove any outliers. Possible outliers detected are further investigated to find the reason behind them. This involves a huge amount of work in explaining each questionnaire to the interviewees and detecting illogical scores for adjustment but without influencing the interviewees’ own judgement. There are discussions on the methodology of the data collection in Section 4.4, and on the verification of the interviewees’ scores in Section 5.3. All scores are ultimately agreed by the interviewees to ensure objectivity and reliability.
第二阶段实地工作的重点是收集 A 公司和 X 公司两个时期公司治理模式的经验数据， 以及调查公司治理模式与 SHE 管理实践之间的因果关系。在这一阶段，我本人作为研究人员进行了半结构化访谈。受访者对公司治理问卷的回答质量对于确定公司治理模式以及随后的因果联系调查和分析至关重要。我们对选定的受访者进行了结构化问卷调查，让他们对 A 公司和 X 公司每个时期的公司治理模式进行评估，并对他们的初始得分进行评估、调整、平均和最终得分，以确保其良好的质量和可靠性。由于受访者人数有限，研究人员希望保留所有受访者的意见，不删除任何异常值。对检测到的可能的异常值会进行进一步调查，以找到其背后的原因。这就需要向受访者解释每份问卷，并在不影响受访者自身判断的情况下发现不合逻辑的分数，以便进行调整。第 4.4 节讨论了数据收集的方法，第 5.3 节讨论了对受访者评分的核实。所有评分最终都经过受访者同意，以确保客观性和可靠性。

Table 8 Empirical results for SHE management practices and patterns of corporate governance for Company A and Company X
表 8 A 公司和 X 公司 SHE 管理实践和公司治理模式的实证结果

In Table 8, showing the empirical results for changes in patterns of corporate governance, and the spatial and temporal cross-firm variations in SHE management practices, we can see the causal relevance between the patterns of corporate governance and SHE management practices. This is reflected in the ideational influence and structural impact of corporate governance on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. While this causal relevance is presented as an integrated and combined effect of corporate governance on SHE management practices, it is not a hard and fast demarcated one-to-one effect, which is illustrated in Chapter Six with detailed investigation and analysis of the causal effects.
表 8 显示了公司治理模式变化的实证结果，以及 SHE 管理实践的跨公司空间和时间变 化，从中我们可以看出公司治理模式与 SHE 管理实践之间的因果关系。这体现在公司治理在 "领导力、行为、技术 "维度上对 SHE 管理实践的思想影响和结构影响。虽然这种因果关系是公司治理对 SHE 管理实践的综合影响，但并不是硬性规定的一对一影响，第六章将对因果关系进行详细调查和分析。

6.1 Introduction  6.1 导言

After collecting empirical data for SHE management practices and patterns of corporate governance for Company A and Company X, analysis is conducted with respect to the causal effects of patterns of corporate governance in terms of structural and ideational variables on SHE management practices in terms of the “Leadership, Behaviour, Technique” dimensions. This is done respectively for Company A and Company X with a focus on how the changes in patterns of corporate governance lead to the variations in SHE management practices over time across the two time periods for each company. The causal effects analysis supports the testing and verification of the proposed explanatory framework with an integrated empirical understanding of the underlying mechanisms and processes of the causal linkage between patterns of corporate governance and SHE management practices. A conclusion is made on how the actual patterns of corporate governance in the two time periods for Company A and Company X fit into the $2\times 2$$2\times 2$2xx22 \times 2 matrix for patterns of corporate governance in Table 3 . The validity of the explanatory framework is confirmed with support from empirical evidence.
在收集了 A 公司和 X 公司 SHE 管理实践和公司治理模式的实证数据后，从 "领导力、行 为、技术 "三个维度分析了公司治理模式在结构和思想变量方面对 SHE 管理实践的因果效 应。分析分别针对 A 公司和 X 公司进行，重点是公司治理模式的变化如何导致每家公司在两个时间段内 SHE 管理实践的变化。通过对公司治理模式与 SHE 管理实践之间因果联系的内在机制和过程的综合实证理解，因果效应分析为检验和验证所提出的解释框架提供了支持。对 A 公司和 X 公司在两个时间段内的实际公司治理模式如何与表 3 中的公司治理模式矩阵 $2\times 2$$2\times 2$2xx22 \times 2 匹配做出了结论。解释框架的有效性得到了经验证据的证实。
6.2 The Causal Nexus between Patterns of Corporate Governance and SHE Management Practices in the Time Period 2007-2011 for Company A
6.2 A 公司 2007-2011 年期间公司治理模式与 SHE 管理实践之间的因果关系