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Research On The Relationship Between Executive Characteristics And Enterprise Environmental Performance

Posted on:2019-11-16Degree:MasterType:Thesis
Country:ChinaCandidate:H F HaoFull Text:PDF
GTID:2381330578982289Subject:Accounting
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In recent years,the heat of ecological construction has been rising all over the country.The government and the public are working hard to push forward environmental protection measures.As the main source of environmental pollution,enterprises have an inflexible responsibility for their own environmental protection construction.The higher order theory points out that under the management mode of the separation of two rights,the senior managers become the actual controllers of the enterprises.They are the helm of the enterprise,controlling the enterprises’ management and making all the important decision.Therefore,the main force of the ecological construction at the enterprise lies in the hands of executives.The study shows that human behavior is closely related to its own characteristics.So,the characteristics of senior managers can affect the performance of the enterprise environment protection.However,the relationship between them is significant or not significant,positive or negative has not reached an agreement yet in the academic world.Under this background,this thesis discusses the relationship between executives’ characteristics and enterprises’ environmental performance.In order to further related research contents of environmental performance and provide another perspective for ecological construction for the enterprises’ itself.In China,the research on environmental performance started relatively late,and the research angle is narrow.The unified system has not been established in the measurement of enterprise environmental performance,which has brought great limitations to the quantitative research of the enterprise environmental performance.In the annual report of Chinese enterprises,the data of pollutant discharge fee are well listed.The comprehensive emission of enterprise pollutants can be reflected from the cost of pollutant discharge to some extent.To reduce the cost of sewage is like to reduce environmental pollution,so the use of pollutant discharge fees to measure environmental performance in accordance with the concept of environmental performance in a narrow sense.In this thesis,on the basis of theoretical analysis,selecting 2012-2016 years of sewage charges of listed companies as the research sample,selecting per business income enterprises sewage charges as the proxy variable of the environmental performance of enterprises,using the age and gender,education,tenure,monetary compensation,ownership,and political background of senior managers as explanatory variables.Alongside enterprise scale,asset liabilityratio,return on assets,the nature of the enterprise,regional,industry as a control variable,and also has conducted descriptive statistical analysis,correlation analysis and regression analysis to study of the relationship between enterprise environmental performance and characteristics of the executives,establishing the regression model.The conclusion of this thesis is:There was a significant positive correlation between executive tenure,political background and enterprise environmental performance;there was a significant negative correlation between monetary compensation and enterprise environmental performance;executive education is positively related to enterprise environmental performance,but not significant;while the executives age,gender,shareholding and enterprise environmental performance reflecting an inverse relationship between enterprises environmental performance,and there pass through a significant test,and this conclusion is contrary to hypothesis;on the control variable,there was a significant positive correlation between enterprise scale and enterprise environmental performance;enterprise is negatively related to regional and enterprise environmental performance;the other control variables are not pass the significant test.Finally,on the basis of the analysis of the research conclusions,this thesis puts forward some policy suggestions,and points out the limitations of this thesis and the prospect of the future research.
Keywords/Search Tags:executive characteristics, enterprise environmental performance, unit operating income discharge fee
PDF Full Text Request
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