| Industrial enterprises rely on natural resources for production while discharging production waste. Traditional enterprise efficiency evaluation focuses on the economic performance of enterprises, but the relationship between creating economic value and generating negative environmental impacts is separated. In this context, the eco-efficiency evaluation of enterprises comes into being. Eco-efficiency is a ratio of economic performance and environmental performance, which combines economic performance and environmental performance. Eco-efficiency evaluation will help companies transform the economic growth mode and develop sustainably, and constantly improving the eco-efficiency is an important means to resolve the current pressure of economy and environment faced by enterprises.Firstly, this paper introduces the background and significance, summarizing the research history and current situation of domestic and foreign eco-efficiency evaluation; Secondly, on the basis of sustainable development theory, circular economy theory and stakeholder theory, the connotation of eco-efficiency, the evaluation method and influencing factors are analyzed; Thirdly, with the construction of the evaluation index system of corporate eco-efficiency, the data envelopment analysis is used to evaluate the corporate eco-efficiency of listed companies in heavy polluting industries of 2011 to 2014; Then by means of Tobit model, the influencing factors of corporate eco-efficiency are tested. The result shows that the corporate eco-efficiency in heavy polluting industries has improved, but the overall level is low. A further study on the driving factors behind the eco-efficiency shows that firm age, R&D investment and industry character are found as factors that have appreciable impact on the corporate eco-efficiency. Finally, policy suggestions are put forward from three levels:the government should regulate environment information disclosure and increase penalties for environmental violations; the industry should promote the upgrading and optimization of industrial structure and make environmental policies according to different industry characteristics; the enterprise should establish a concept of eco-efficiency during the production and management process and improve environmental management level.This paper attempts to evaluate corporate eco-efficiency from theory and practice, and to explore the main factors of eco-efficiency, so as to make a useful exploration to resolve the current resource constraints, environmental pollution and economic development from the micro level. The main innovation of this paper is to construct an eco-efficiency evaluation method for enterprise in heavy polluting industries, and to research the corporate eco-efficiency upgrading path by analyzing the influencing factors. |
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