环境政策对欧洲和中国企业绩效的影响

发布时间：2023-05-18 20:36

　　欧洲和中国的温室气体排放量占全球的一半。因此,这些国家的环境政策不仅对其发展产生重大影响,而且影响着全球的可持续发展及其均衡。然而,自从第一波环境政策出台以来,人们就开始担心这些政策对商业的影响。企业和政策制定者一直在努力平衡环境绩效和企业绩效。然而,我们对环境法规对企业影响的性质仍缺乏更全面的了解。本研究通过探讨环境绩效与企业业务和财务绩效之间的关系,有助于填补这一空白。在波特与克莱默竞争优势和企业社会责任理论的基础上,本研究论文研究了环境规制对企业业务和财务绩效的影响。鉴于对企业财务方面的重视(用盈利比率(ROA)总资产收益率和(ROE)净资产收益率衡量)和直接的环境绩效衡量,采用综合检验方法对2014-2018年间的10家欧洲和中国社会责任企业的数据进行了分析。结果表明,环境因素将在长期内显著地正向影响企业整体工业部门的财务绩效。因此,员工对在设计良好的企业社会责任公司工作更加满意和投入,并为公司创造价值和创造利润。此外,通过分析环境绩效与企业绩效之间的关系,发现欧洲和中国企业在环境法规方面的不同侧重点和方法以及对其绩效的影响。欧洲企业在环境法规方面的先行者更注重经济和竞争优势,...

【文章页数】：84 页

【学位级别】：硕士

【文章目录】：
摘要
ABSTRACT
Preface
1 Introduction
    1.1 Research Significant
    1.2 Research Objectives
    1.3 Research content
    1.4 Research Questions
    1.5 Key finding
2 Literature Review
    2.1 Historical Overview of EU-China Environmental Relations
    2.2 Briefly Overview of Green and CE Policy in Europe
    2.3 Briefly Overview of Green and CE Policy in China
    2.4 Green Policies and CE: Differing Aspects in Europe and China
        2.4.1 Environmental Regulations
        2.4.2 EU-China: Concept of CE
        2.4.3 Overview of EU-China: Economic and Technology Aspects
    2.5 Concept of Eco-efficiency
    2.6 Corporate Social Responsibility
    2.7 Return on Assets (ROA)
        2.7.1 Effect on ROA
    2.8 Return on Equity (ROE)
        2.8.1 Effect on ROE
    2.9 Employee Satisfaction
    2.10 Theoretical Backgrounds
3 Methodology
    3.1 Data Collection
    3.2 Variable Definitions
    3.3 Model Specification
    3.4 Estimation Techniques
    3.5 Panel Unit Root Test
    3.6 Panel Cointegration Test
    3.7 Hausman Test
    3.8 Heteroskedasticity Test
    3.9 Samples
        3.9.1 Dassault Systèmes
        3.9.2 Neste Oil
        3.9.3 Valeo
        3.9.4 Philips
        3.9.5 Intesa Sanpaolo
        3.9.6 H&M Company
        3.9.7 L'Oréal
        3.9.8 Lenovo
        3.9.9 Taiwan Semiconductor Manufacturing Company (TSMC)
        3.9.10 Haier
4 Analysis and Results
    4.1 Unit Root Test
    4.2 Results of Panel Cointegration Test
    4.3 Effect on ROA
    4.4 Effect on ROE
5 Interpretation and Discussion
    5.1 Effect on ROA
    5.2 Impact on ROE
    5.3 Sum of the ROA and ROE
    5.4 Independent Variables Trend
        5.4.1 Green House Emissions
        5.4.2 Water Pollution
        5.4.3 Energy Consumption
        5.4.4 Wastage
        5.4.5 Employee Satisfaction
6 Conclusion
7 Further studies
References
About Me
About Supervisor
Acknowledgement



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