中央企业履行环境责任的影响因素研究

Influencing Factors of Central Enterprises Fulfilling Environmental Responsibility

文章以100家上市央企2012—2015年4年的数据为研究样本,通过建立个体固定效应模型检验了盈利能力等10个要素对企业环境责任履行状态的影响,研究结果显示:盈利能力、偿债能力、监事会规模、股权制衡度、社会监督水平、区域经济发展水平与央企环境责任显著正相关;成长能力、高管年龄、股权集中度与央企的环境责任履行状态呈显著负相关关系;高管薪酬水平与央企的环境责任履行状态不相关。

This paper takes the data of 100 listed enterprises controlled by central authorities from 2012 to 2015 as the research sample, and through the establishment of individual fixed effect model the paper examines the influence of the ten factors such as profitability on enterprises fulfilling enviromnental responsibility. The research result is shown as follows： profitability, sol- vency, size of the board of supervisors, equity balance degree, social supervision level and regional economic development level have significant positive correlation with enterprise environmental responsibility; growth ability, age of senior executive and ownership concentration have significant negative correlation with the corporate environmental responsibility; executive salary level has no association with corporate environmental responsibility.