企业环境责任对企业竞争力影响的实证研究

发布时间：2018-05-29 19:28

本文选题：企业环境责任 + 企业竞争力　；参考：《成都理工大学》2017年硕士论文

【摘要】：自然资源为人们提供生存所需的衣食住行的原材料,没有自然资源人们的生活就难以为继。在改造自然和创建社会的进程中,人类从自然环境中索取资源的同时又将资源利用后的废物回馈给大自然,这种“一边索取,一边破坏”的行为加重了自然环境的负担。20世纪以来,全球变暖、臭氧层破坏、酸雨、雾霾等环境问题接连出现,许多自然资源正在消失殆尽面临枯竭的危机,环境形势严峻。特别是近些年,环境污染事件和污染物类型不断增多,环境所产生的问题与经济发展的矛盾日渐凸显。基于此,环境保护成为各行各业发展中的热点问题,不管是国家层面的政策方针还是企业层面的发展指南,都强调了环境保护的重要性。从国家角度来说,出台了相关文件明令要求企业应该承担起其在环保方面的责任。从企业层面来说,环境保护是其在发展中必须履行的社会责任之一,一方面要按照国家相关规定出台对应的环境保护措施,另一方面又要花费必要的经费对环境进行治理。从短期利益来看,企业可能会将环境保护所花费的资金作为一种单纯的成本支出,认为企业在环境保护上的支出可能会导致企业盈利能力下降,从而减弱企业的市场竞争力。每个企业都是为赚钱而存在的,所以,对于在环境保护方面的思想和意识难免较为薄弱。但是国家又极大地鼓励企业重视环保问题,环境保护带来的企业效益具有滞后性,因此从长期来看企业可能会因为在环保方面采取措施而使企业竞争力得到提高。基于企业在利益追逐中是否应该重视对环境的保护,以及进行环境管理后对企业有怎样的好处,本文主要探讨了企业环境保护责任履行的好坏对企业竞争力具有怎样的影响,以及这种影响是否具有滞后性。本文在进行研究时,主要以理论研究为支撑,结合实证研究,首先对当代需要企业履行环境保护责任的背景、目的以及意义进行描述,把国内外专家得出的理论同中国的现实情况相结合,确定本文研究的重点内容;其次,对全文研究所需要的相关理论进行概述,并对企业环境责任和企业竞争力进行准确定义,在定义的基础上分析企业环境责任和企业竞争力该如何测评;再次,根据前文的研究总结本文所需要的指标体系,结合社会实际,删除一些不适合或者影响不大的指标,总结出适合本论文研究的各项指标;最后,通过对企业发布的环境责任报告和相关的财务报告,整理出本文所需要的样本数据,并运用相关的统计软件和统计方法进行分析,得出实证结论。通过对不同年度企业规模、企业环境责任及净资产收益率等多个方面的数据进行概括性统计分析得出,企业对环保责任的履行不一定能同时带动企业竞争力的提升,本年度的企业环境责任对本年度企业竞争力具有明显的负向作用;当年的企业环境责任对后期的企业竞争力具有正向作用,且大多都能够达到显著水平;企业规模对竞争力虽然有影响且都是正向的,但较少能够达到显著水平。针对本文的实证分析结果,本文从政府、企业以及社会三方面提出了建议,首先政府方面,可以运用法律、经济等手段对企业进行监督和奖励,严厉惩治环境污染严重的企业,积极奖励环保责任落实较好的企业;其次企业方面,应从自身出发,把环境保护当成是企业的企业文化,对企业内部人员进行环保培训及宣教,提升职工的环保意识,而且还要积极组织环保方面的公益活动,绿化美化环境,提高知名度;再次社会方面,要积极的对企业的环境破坏行为进行监督,一旦发现有环境破坏现象,要积极进行举报,同时要树立绿色消费的观念,选择那些环境污染小并且有利于自身健康的绿色产品。
[Abstract]:Natural resources provide people with the raw material for living and living, without natural resources. In the process of transforming nature and creating society, human beings take resources from the natural environment and give back the waste of resources after the use of resources to big self, the behavior of "taking one side and destroying it." The burden of natural environment has been aggravated by the.20 century. Environmental problems such as global warming, ozone layer destruction, acid rain, haze and other environmental problems have emerged. Many natural resources are dying out and the environmental situation is severe. Especially in recent years, environmental pollution events and pollution types are increasing, environmental problems and economic development. On the basis of this, environmental protection has become a hot issue in the development of all walks of life. Both national policy and enterprise level development guide have emphasized the importance of environmental protection. From the national point of view, relevant documents have been issued to require enterprises to take responsibility for environmental protection. From the enterprise level, environmental protection is one of the social responsibilities that must be carried out in the development. On the one hand, the corresponding environmental protection measures should be issued according to the relevant state regulations. On the other hand, the necessary funds should be spent to control the environment. In the short term, the enterprises may take the funds spent by the environmental protection as the funds. A simple cost expenditure, that the enterprise's expenditure on environmental protection may lead to a decline in the profitability of the enterprise and thus weaken the market competitiveness of the enterprise. Every enterprise exists for the sake of making money. Therefore, the thought and consciousness of the environmental protection is very weak. But the State encourages the enterprise to attach great importance to it. Environmental protection problems, the environmental protection of enterprise benefits are lagging, so in the long run, enterprises may improve the competitiveness of enterprises because of environmental protection measures. Based on whether enterprises should pay attention to the protection of the environment in the pursuit of interests and how to do the benefits of the enterprise after the environment management, this paper mainly This paper discusses how the performance of corporate environmental protection has an impact on the competitiveness of the enterprise and whether this effect is lagging. This paper, in the study, mainly supported by theoretical research, combined with empirical research, first described the background, purpose and significance of the current needs of the enterprise to fulfill the responsibility of environmental protection. The theories obtained by experts at home and abroad are combined with the reality of China to determine the key content of this study. Secondly, the relevant theories needed by the full text research are summarized, and the enterprise environmental responsibility and the competitiveness of enterprises are defined accurately, and on the basis of the definition, how to evaluate the enterprise environmental responsibility and the competitiveness of enterprises should be analyzed. Thirdly, according to the previous study, we summarize the index system needed in this paper, combine the social reality, delete some unsuitable or unaffected indicators, sum up the indicators suitable for the research in this paper. Finally, through the environmental responsibility report issued by the enterprise and the related financial report, the sample data needed in this paper is sorted out and carried out. Through the analysis of the relevant statistical software and statistical methods, the empirical results are obtained. Through a general statistical analysis of the enterprise scale, the environmental responsibility and the return on the net assets in different years, it is concluded that the enterprise's performance of environmental protection responsibility can not promote the competitiveness of the enterprise at the same time, and the enterprise of the year Environmental responsibility has an obvious negative effect on the competitiveness of enterprises in the year. The corporate environmental responsibility of the year has a positive effect on the competitiveness of enterprises in the later period, and most of them can reach significant level. The scale of enterprise has a positive effect on competitiveness, but it is less significant. From the three aspects of the government, enterprises and society, this paper puts forward some suggestions. First of all, the government can use legal, economic and other means to supervise and reward enterprises, severely punish the enterprises with serious environmental pollution, and actively reward the environmental protection responsibility to implement better enterprises; secondly, the enterprises should start from themselves and take environmental protection as enterprise. The enterprise culture of the industry, environmental protection training and propaganda to the internal personnel of the enterprise, the promotion of environmental awareness of workers, and the active organization of public welfare activities in environmental protection, greening and beautifying the environment, raising awareness; in the social aspect, we should actively supervise the environmental destruction of the enterprises, and once found the phenomenon of environmental damage, it should be accumulated. At the same time, we should set up the concept of green consumption and choose green products that are small in environmental pollution and conducive to their own health.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F271

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