歐洲和中國(guó)的溫室氣體排放量占全球的一半。因此,這些國(guó)家的環(huán)境政策不僅對(duì)其發(fā)展產(chǎn)生重大影響,而且影響著全球的可持續(xù)發(fā)展及其均衡。然而,自從第一波環(huán)境政策出臺(tái)以來(lái),人們就開(kāi)始擔(dān)心這些政策對(duì)商業(yè)的影響。企業(yè)和政策制定者一直在努力平衡環(huán)境績(jī)效和企業(yè)績(jī)效。然而,我們對(duì)環(huán)境法規(guī)對(duì)企業(yè)影響的性質(zhì)仍缺乏更全面的了解。本研究通過(guò)探討環(huán)境績(jī)效與企業(yè)業(yè)務(wù)和財(cái)務(wù)績(jī)效之間的關(guān)系,有助于填補(bǔ)這一空白。在波特與克萊默競(jìng)爭(zhēng)優(yōu)勢(shì)和企業(yè)社會(huì)責(zé)任理論的基礎(chǔ)上,本研究論文研究了環(huán)境規(guī)制對(duì)企業(yè)業(yè)務(wù)和財(cái)務(wù)績(jī)效的影響。鑒于對(duì)企業(yè)財(cái)務(wù)方面的重視(用盈利比率(ROA)總資產(chǎn)收益率和(ROE)凈資產(chǎn)收益率衡量)和直接的環(huán)境績(jī)效衡量,采用綜合檢驗(yàn)方法對(duì)2014-2018年間的10家歐洲和中國(guó)社會(huì)責(zé)任企業(yè)的數(shù)據(jù)進(jìn)行了分析。結(jié)果表明,環(huán)境因素將在長(zhǎng)期內(nèi)顯著地正向影響企業(yè)整體工業(yè)部門(mén)的財(cái)務(wù)績(jī)效。因此,員工對(duì)在設(shè)計(jì)良好的企業(yè)社會(huì)責(zé)任公司工作更加滿意和投入,并為公司創(chuàng)造價(jià)值和創(chuàng)造利潤(rùn)。此外,通過(guò)分析環(huán)境績(jī)效與企業(yè)績(jī)效之間的關(guān)系,發(fā)現(xiàn)歐洲和中國(guó)企業(yè)在環(huán)境法規(guī)方面的不同側(cè)重點(diǎn)和方法以及對(duì)其績(jī)效的影響。歐洲企業(yè)在環(huán)境法規(guī)方面的先行者更注重經(jīng)濟(jì)和競(jìng)爭(zhēng)優(yōu)勢(shì),...

【文章頁(yè)數(shù)】：84 頁(yè)

【學(xué)位級(jí)別】：碩士

【文章目錄】：
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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