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随着我国经济的飞速发展,环境问题日益突出,环境保护作为企业履行社会责任的重要部分,受到越来越多的学者的关注,但目前我国企业环境绩效评价标准以及相关的信息披露制度尚待完善。本文采用因子分析的方法,通过对太湖流域棉化纤印染精加工企业对外环境污染物的排放情况和财务业绩进行综合评价,研究了企业的环境绩效与工业产值、自身特点之间的关系。实证结果说明了企业的环境绩效并不能单单考虑其对外污染物的排放情况,还要结合企业自身创造的工业产值进行综合考虑。同时,一般在行业内享有知名度的企业,更加重视环境保护。
With the rapid economic development in our country, the environmental problems have become increasingly prominent. As an important part of corporate social responsibility, environmental protection has drawn more and more attention from scholars. However, the current environmental performance evaluation standards and the related information disclosure system in our country still need to be perfect. In this paper, by means of factor analysis, through the comprehensive evaluation of the discharge of environmental pollutants and financial performance of cotton chemical fiber printing and dyeing finishing enterprises in the Taihu Lake Basin, the paper studies the relationship between environmental performance and industrial output value and its own characteristics. The empirical results show that the environmental performance of enterprises can not only consider the emission of external pollutants, but also consider the industrial output value created by the enterprises themselves. At the same time, companies that enjoy a good reputation in the industry generally pay more attention to environmental protection.