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本文以科技型上市公司2009至2014年发布的社会责任报告为研究样本,对环境投资与经济绩效之间的关系进行实证研究。从社会责任的视角入手,对科技型上市公司社会责任报告的发布状况和环境投资的披露状况进行分析,将环境投资与经济绩效指标分类进行细化研究,结果表明科技型上市公司环境投资与宏观经济指标不存在线性关系,对公司营运能力也不存在显著影响,废弃物污染治理投资、环保专项基金、环境税费与公司偿债能力、发展能力、盈利能力之间呈显著正相关,环保设施及系统投资与公司盈利能力之间呈显著负相关,清洁项目投资和生态建设及绿化投资对经济绩效的影响不显著。因此,科技型上市公司积极开展废弃物污染治理、成立充实环保专项基金、据实承担环境税费,能带来经济利益与环境利益的双赢。
This paper takes the social responsibility report published by technology-based listed companies from 2009 to 2014 as a sample to make empirical research on the relationship between environmental investment and economic performance. From the perspective of social responsibility, this paper analyzes the release status of social responsibility report and the disclosure of environmental investment of science and technology listed companies, and classifies the environmental investment and economic performance indicators. The results show that the environmental investment and macro There is no linear relationship between the economic indicators and the operating ability of the company. There is also a significant positive correlation between investment in waste pollution control, environmental protection special funds, environmental taxes and fees, corporate solvency, development ability and profitability. Environmental protection facilities And there is a significant negative correlation between system investment and corporate profitability. The impact of investment in clean project and ecological construction and green investment on economic performance is insignificant. Therefore, science and technology listed companies to actively carry out waste pollution control, set up a special fund to enrich the environment, according to the fact that environmental taxes and fees, can bring economic benefits and environmental benefits of a win-win situation.