制糖业重点企业环境绩效与公司绩效关系研究

随着环境问题地日益加剧和我国产业机构调整工作的继续深化,针对制糖企业进行产业结构调整和改革成为传统糖业转型升级的重要工作之一。以我国12家制糖业重点企业为主要研究对象,对其2013~2018年的面板数据进行了收集;从实证角度针对我国制糖业重点企业环境绩效和公司绩效之间的关系进行了研究;通过面板数据的分析,找到了两者之间的对应关系和主要影响因素。研究结果表明,制糖业重点企业的环境绩效与公司绩效之间的关系为正相关;公司在拥有越高的偿债及获利能力的基础上,则更有意愿对环境保护工作进行更大力度的投资。

Research on Relationship between Environmental Performance and Corporate Performance of Key Enterprises in Sugar Industry

With the aggravation of environmental problems and the deepening of the adjustment of China’s industrial institutions, the adjustment and reform of the industrial structure of sugar enterprises has become one of the important tasks in the transformation and upgrading of the traditional sugar industry. In this paper, 12 key enterprises in China’s sugar industry were taken as the main research objects, and the panel data of 2013~2018 were collected;the relationship between environmental performance and corporate performance of key enterprises in China’s sugar industry was studied from an empirical perspective;through the analysis of panel data, the corresponding relationship and main influencing factors between the two were found. The results showed that there was a positive correlation between the environmental performance and corporate performance of key enterprises in the sugar industry;on the basis of higher solvency and profitability, companies were more willing to invest more in environmental protection.