許多環境管理績效研究顯示廠商會受到許多內外部利害關係人的影響而促使廠商採行環境管理作為以提高環境管理績效。影響廠商行為的利害關係人有不同的類型(Freeman, 1984)，在環境管理議題方面，主要影響廠商行為的利害關係人有四種類型，分別為：規範性、組織性、社區和媒體(Henriques and Sadorsky, 1999)。其中規範性利害關係人對廠商環境管理行為的影響深遠(Cordano, Marshall And Silverman 2010; 2010 Darnall, Heniques and Sadorsky, 2010)。其次，股東也是對廠商環境管理行為具有影響力的利害關係人(Flammer, 2013)。再者，Kassinis and Vafeas (2006)發現在美國，社區型利害關係人壓力有助於提昇工廠的環境管理績效水準。然而，既有研究尚未清楚探討，利害關係人對新興經濟體廠商實際污染行為產生是否影響？據此，關於利害關係人與廠商實際環境污染行為的實證，本研究發現，本國大股東、國外法人股東，和已開發國家客戶等利害關係人的壓力皆會正向影響廠商實際環境污染行為。然而，設置獨立董事會導致廠商實際環境污染行為機率提高的實證結果，本研究將深入討論。 最後，本研究以微觀基礎架構去剖析廠商回應利害關係人要求，發展出符合環境管理規範的回應能力。本研究透過個案研究與內容分析等方式，區分出三種類型環境管理規範，分別是技術應用型環境管理規範、專業知識型環境管理規範，和跨領域專業知識型環境管理規範。針對不同類型的環境管理規範，廠商也發展出三種類型環境管理規範回應能力，分別是：單一部門整合回應能力、跨部門整合回應能力，和跨領域整合回應能力，並進一步討論不同環境管理規範和廠商環境管理規範回應能力的關係，以及說明研究限制和後續建議。 / There are many environmental management performance studies have shown that many firms will be affected by internal and external stakeholders, their pressures force firms to improve their environmental management performance as they adopt environmental management act. Different stakeholders’ pressures influence the behavior of firm (Freeman, 1984). To environmental management issues, there are four types of stakeholders may affect firm’s behavior, namely: normative, organizational, community and media (Henriques and Sadorsky, 1999). The normative stakeholder influence firm’s environmental management act deeply (Cordano , Marshall And Silverman 2010; 2010 Darnall, Heniques and Sadorsky, 2010) . In addition, shareholders also influence firm’s environmental management actions (Flammer, 2013). Kassinis and Vafeas (2006) found that in the United States, community-based stakeholders improve factory’s environmental management performance. However, the relationship between stakeholder’s pressures and emerging markets firm’s actual pollution behavior has not been clear. Relationships between Stakeholders and firm’s actual pollution behavior, our empirical findings show that home country’s major shareholders, foreign institutional shareholders, and developed country customers may positively improve actual pollution behavior of emerging market firm. However, firm with independent board directors may lead to increase firm’s actual pollution behavior; we also have intensely discussion to this empirical result. Finally, this study use the micro-foundation framework to demonstrate firm’s development of environmental management regulation’ responding capacities. This study uses case studies and content analysis to distinguish three types of environmental management regulations, which are technology applied environmental management regulation, professional knowledge-based environmental management regulation, and interdisciplinary knowledge-based environmental management regulation. With different types of environmental management regulations, firm developed three types’ capabilities to respond to those environmental management regulations, namely: single department's intergation ability to fit enrionmental management regulations, cross-department integration capability to fit emvironmental management resulations, and interdisciplinary integration capability to fit environmental management regulatuons, then we discuss the relationships between different types of environmental management regulations and firm’s integration capability to fit environmental regulations. Research limitations and future research issues also discussed.