企业环境绩效影响因素分析  

An Analysis on the Influencing Factors of Corporate Environment Performance

作　　者：杨小科[1] 石颖[2] 

机构地区：[1]国家统计局 [2]辽宁大学商学院

出　　处：《中国社会科学院研究生院学报》2015年第2期39-44,共6页Journal of Graduate School of Chinese Academy of Social Sciences

摘　　要：本研究以中国沪深300指数企业为样本,建立多元线性回归模型,对中国上市公司企业环境绩效的影响因素进行了实证研究,认为:企业规模、企业营利性越高,环境责任水平越好,国有控股企业和非行业敏感性行业企业环境责任水平较好,资产负债比率、营业收入净利率、独立董事比例、两职兼任、高管薪酬、市场化指数对环境责任水平均具有正向影响,但营业收入利润率、独立董事比例、高管薪酬对环境责任水平的正向影响并不显著。Taking Shanghai and Shenzhen 300 index enterprises as samples, based on the multiple linear regression model structure, the empirical study on the influencing factors of listed companies＇ corporate social environment performance is conducted by this study. Conclusions are reached as follows, the larger the scale of corporate and the higher the scale of profit; the better the level of environment responsibility; the level of corporate environment responsibility of the state-holding and non-industry-sensitive corpo- rate are remarkably better. This study also showed that asset-liability ratio, the profitabili- ty of the business income, the proportion of independent directors, concurrently in the board of directors and management, executive compensation, the index of general adop- tion of the market principle all have positive influence on environment responsibility. However, the influence of profitability of the business income, the proportion of inde- pendent directors, and executive compensation to the level of environment responsibility are not strikinm

关 键 词：企业环境绩效 企业社会责任 上市公司 

分 类 号：F832.51[经济管理—金融学] F275F205