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以中国矿业企业上市公司数据为样本探讨环境管理实践与企业财务绩效之间的关系。根据内容分析法对环境管理实践行为进行提取与测量,采用逐步回归分析探索不同类型环境管理行为对不同的财务绩效的影响。研究发现:在企业所有的环境管理实践行为中环境治理结构、生命周期分析、产品设计与创新、生产污染即时处理、利益相关方参与对企业的财务绩效有显著影响。
The relationship between environmental management practices and corporate financial performance is discussed based on the data of listed companies in China’s mining enterprises. According to content analysis method, environmental management practices are extracted and measured, and stepwise regression analysis is used to explore the impact of different types of environmental management practices on different financial performance. The study found that environmental governance structure, life cycle analysis, product design and innovation, immediate production pollution treatment, and stakeholder participation have significant impacts on the financial performance of enterprises in all the environmental management practices.