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Research On The Impact Of Environmental Regulation On The Fulfillment Of Corporate Environmental Responsibility Under The Background Of New Environmental Protection Law

Posted on:2020-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:S M ZhaoFull Text:PDF
GTID:2381330629450608Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the background of the continuous reform of the environmental protection law,it is an inevitable trend of sustainable development of heavily polluting industries that how to improve the government environmental regulations and rules to promote better environmental responsibility of enterprises.The adoption of the environmental protection law of the People's Republic of China in April 2014 brought the civilization of sustainable development to a new level.To ensure the smooth implementation of the environmental system,the State Council,local governments and environmental protection departments have formulated a series of environmental policies for various regions.But the environmental performance of polluting enterprises in China is not satisfactory.The execution of new environmental laws to strengthen the strength of local environmental Regulation,as the main body of environmental pollution,enterprises,the performance of the environmental responsibility is always a certain political,economic,and historical background;the background factors will affect the effect of Regulation,regional environment Regulation impact on corporate environmental responsibility is not allow to be ignored.In this context,it is of great importance to study the impact of regional environmental Regulations on the fulfillment of corporate environmental responsibilities.Firstly,this paper summarizes and analyzes the concepts,influencing factors and related literatures of environmental regulation and corporate environmental responsibility to understand and master the current research status of environmental regulation and corporate environmental responsibility.Secondly,on the basis of sufficient theories,appropriate environmental regulation and environmental responsibility evaluation methods are applied to the case study of Hegang group.The case analysis shows that environmental regulation in Hebei province is positively correlated with corporate environmental responsibility.The enterprise environment in the east is better than that in the west.The implementation of the new environmental protection law has a positive effect on corporate environmental responsibility.Finally,according to the actual situation,this paper selected 52 qualified enterprises from heavy polluting industries for empirical test.The regression analysis was carried out by region and policy.The results show that :(1)there is a positive correlation betweenregional environmental regulation and corporate environmental responsibility;(2)enterprises in the eastern region perform their environmental responsibility better than those in the western region;(3)after the implementation of the new environmental protection law,environmental regulation has a better positive effect on corporate environmental responsibility.The empirical results obtained are consistent with the aforementioned case,which is in line with the research idea of "seeing the broad from the small" in this paper.Finally,the paper summarizes and looks forward to the future.The main contributions of this paper are as follows: firstly,this paper analyzes the influence of environmental regulation in Hebei province on environmental liability of Hegang group,and applies the regional environmental regulation index to the study on environmental liability of Hegang group,enriching the relevant research.Secondly,the case analysis is extended to the empirical test of heavy polluting enterprises,to provide comprehensive and real suggestions for promoting polluting enterprises to better fulfill their environmental responsibilities.
Keywords/Search Tags:Environmental Regulation, Corporate Environmental Responsibility, Hebei Iron and Steel
PDF Full Text Request
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