重污染行业上市公司环境绩效与财务绩效互动关系实证研究

被引：26

作者：

张长江 ^{[1
]}

温作民 ^{[2
]}

徐晴 ^{[1
]}

机构：

[1] 南京工业大学经济与管理学院

[2] 南京林业大学生态经济研究中心

来源：

生态经济 | 2016年 / 32卷 / 11期

关键词：

重污染行业上市公司; 环境绩效; 财务绩效; 互动;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

基于可持续发展理论、生态经济理论和波特假设,以我国重污染行业上市公司为研究对象,对其环境绩效与财务绩效互动关系进行实证检验。研究结果表明,重污染行业上市公司环境绩效与财务绩效之间存在双向正向影响,即财务绩效对环境绩效具有正向作用,环境绩效的提升也会对财务绩效带来改进效应,环境绩效对滞后一期和两期的财务绩效产生正向激励效应,但不显著。现阶段,我国重污染行业上市公司环境绩效与财务绩效关系尚未呈现显著或绝对良性互动,需要从市场机制和环境规制两个视角整合促进两者互动的机制体系。

引用

页码：20 / 26

页数：7

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