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论文编号：	14660
作者编号：	2120223694
上传时间：	2024/6/5 18:08:26
中文题目：	环境责任履行、竞争战略与企业财务绩效 ——基于重污染行业上市公司的经验数据
英文题目：	Environmental Responsibility Fulfilment, Competitive Strategy and Corporate Financial Performance -Based on empirical data of listed companies in heavy pollution industry
指导老师：	薛有志
中文关键字：	重污染行业；环境责任履行；财务绩效；竞争战略
英文关键字：	environmental responsibility fulfillment; competitive strategy; financial performance; heavy pollution industry
中文摘要：	近几十年来，我国环境污染状况有所改善，但相较其他国家步伐相对较慢。尽管各相关机构颁布了众多环境保护方面的政策和指导方案，但是重污染行业的环境责任状况有所改善但效果不佳，企业纷纷想要转型升级，所以说解决重污染行业环境治理问题依然是一个重要课题。 本文选取我国2013-2022年1186家重污染行业企业为样本，采用内容分析方法构建企业环境责任履行指标CER，定量评估企业环境责任履行并分析问题。本文通过构建多元线性回归模型，深入探究企业在履行环境责任方面所付出的努力，分析企业的环境行为是否对其财务绩效产生显著影响。并进一步引入低成本竞争战略指标、差异化竞争战略指标和企业创新作为调节变量，验证其在企业环境责任履行对财务绩效产生影响的过程中的调节效应。 研究表明，企业在履行环境责任方面与其财务表现之间存在正向关联，低成本竞争战略和差异化竞争战略都在其中发挥正向的调节作用，且差异化竞争战略的正向调节效果比低成本竞争战略更好。企业创新也在主回归中起到正向调节作用，且本文进行内生性处理和稳健性检验加强了研究结论。本文认为，国家相关部门应当积极制定有效的环境责任履行激励制度，鼓励企业积极参与环境保护行动；同时企业应主动承担责任，尽环保的义务；并且各利益相关人也要参与环境监督。本文的创新之处，一方面是通过拓展竞争战略对企业环境责任履行对财务绩效影响的新视角，探讨了企业在履行环境责任方面与其财务表现之间的相互关联。另一方面从健全环境信息披露法律法规、奖惩制度、加大监督力度、增强环境责任意识等方面完善了重污染行业上市公司环境责任履行的建议。
英文摘要：	In recent decades, China's environmental pollution situation has improved, but the pace will be slower compared to other countries. Although the relevant agencies have issued numerous policies and guidance programmes on environmental protection, the environmental responsibility situation of heavy pollution industry has improved but the effect is not good, and enterprises have wanted to transform and upgrade, so it is said that solving the problem of environmental governance in heavy pollution industry is still an important issue. In this thesis, 1186 enterprises in heavy pollution industry in China from 2013 to 2022 are selected as samples, and the content analysis method is used to construct CER, a corporate environmental responsibility performance indicator, to quantitatively assess the environmental responsibility performance of enterprises and analyse. Multiple linear regression is used to construct a model to study the efforts made by enterprises in environmental responsibility fulfilment, whether enterprises undertake the responsibility of environmental protection, and whether environmental behaviours have an impact on financial performance, and further introduces low-cost competitive strategy index, differentiated competitive strategy index and enterprise innovation as moderating variables to verify their moderating The study finds that environmental responsibility fulfilment and corporate financial performance are related to corporate environmental responsibility fulfilment. It is found that environmental responsibility fulfilment is positively related to financial performance, and both low-cost and differentiated competitive strategies play a positive moderating role, and the positive moderating effect of differentiated competitive strategies is better than that of low-cost competitive strategies. Corporate innovation also plays a positive moderating role in the main regression, and the endogeneity treatment and robustness test in this paper strengthen the research conclusions. This paper argues that national authorities should actively develop an effective incentive system to encourage enterprises to actively participate in environmental protection actions; at the same time, enterprises should actively take responsibility for fulfilling their environmental protection obligations; and stakeholders should also participate in environmental monitoring. The innovation of this paper is, on the one hand, to conduct an in-depth study on the fulfilment of corporate environmental responsibility and its relationship with financial performance by expanding the new perspective of the impact of competitive strategy on corporate environmental responsibility fulfilment on financial performance. On the other hand, it improves the suggestions for environmental responsibility fulfilment of listed companies in heavy pollution industries from the aspects of improving environmental information disclosure laws and regulations, establishing a sound reward and punishment system for environmental responsibility fulfilment, increasing the supervision of environmental responsibility fulfilment, and the need for enterprises to enhance the awareness of environmental responsibility.
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