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食品行业上市公司环保投资额影响因素研究

A Study of the Influencing Factors of Environmental Investment of Listed Companies in Food Industry

  • 摘要: 从食品行业环保投资与社会责任的角度出发,采用我国2010-2015年食品行业上市公司环保信息,分析企业外部环境与内部管理对环境保护投资的综合作用。研究发现:食品类上市公司的股权集中度、基本每股收益与企业环保投资正相关,企业政府补助、民众对环保的关注度与环保投资为正相关关系;上市公司的外部环境规制对其环保投资呈现负相关的影响。

     

    Abstract: Based on the environmental protection investment and social responsibility of the food industry, this paper adopts the relevant environmental protection information listed by the companies in the food industry in 2000-2015,and attempts to analyze the comprehensive impact of the external environment and internal management of the enterprise on the environmental protection. Results show that the ownership centralism oflisted companies, the basic earnings per share and strategic attitude are positively related to the environmental protection investment. So is the relationship between government subsidies and environmental visits that enterprises receive and the environmental protection investment. The external environment regulation of the listed company has negative influence on its environmental investment.

     

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