企业环境绩效:中国和韩国之间的比较
论文作者:论文网论文属性:硕士毕业论文 thesis登出时间:2016-05-18编辑:anne点击率:26220
论文字数:11228论文编号:org201605092201409397语种:英语 English地区:韩国价格:免费论文
关键词:企业的环境表现中国和韩国的企业比较
摘要:企业环境下的表现可能对投资者的决策施加影响的原因有两个主要因素。
Abstracts摘要
企业环境绩效是影响投资者决策的主要因素,对投资者的决策有重要影响。企业环境绩效与企业财务绩效及未来现金流相关。另一方面,随着环境的不同表现,企业面临的环境风险,这些都是各种各样的,因此,预期的环境绩效评估将有对企业价值的影响。在股票市场上发挥定价机制的作用,对改善企业环境绩效,要求完善企业环境信息披露制度,建立和完善企业环境绩效评估体系,两者都将促进企业环境绩效和信息披露的社会氛围的发展。本文将比较在中国和韩国的企业环境绩效。Corporate environment performance is a principal factor which might influence on the decisions of investors for two reasons. Because corporate environment performance is related to the financial performance and future cash flow of the corporate. On the other hand, with different environment performance, the environment risks the enterprises face, those are various thus the anticipated assessment of the environment performance will have an effect on the corporate value. To exert the influence of pricing mechanism in the stock market on improving the corporate environment performance, it demands a perfect disclosure system of corporate environmental information, the establishment and improvement of assessment system of the corporate environment performance, both of them will promote the development of a social atmosphere in which the corporate environment performance and the disclosure of the information will be taken seriously. This paper will compare the corporate environment performance in China and in South Korea.
Chapter 1 Introduction介绍
1.1 Background
The environment performance is the achievement obtained by an environment management organization management of environment. To pursue the environment performance, the corporation needs to increase the input to environment protection, which may cause conflict with the wealth maximization financial goals that the corporation commonly pursuing. However, a corporation responsible for environment would be recognized much more easily by the society and become more competitive to get advantages. The pros and cons of a corporation’s environmental performance expectations will affect on the value of the corporation as well.
The corporate environment performance will have an impact on the value of the enterprise by means of two approaches. First it will effect on the value of equity by influencing the financial performance of the corporate, which would not disappear in both listed and unlisted companies. Secondly it will effect on the value of equity for the state of environment performance the corporate discloses has an effect on the investors' judgment about the corporate environment risk by virtue of pricing mechanism in the stock market.
Environmental performance cannot reflect the complexity of environmental problems. Therefore, in this research of environmental performance, I will consider: (1) corporate environmental management activities that have an effect on the environment, and (2) corporate environmental management activities that have an effect on the company performance. In a limited sense, environmental performance relates to environmental indicators, which suggest environmental regulations and these indicators are usually quantitative and standardized. In general environmental performance means corporate accumulative results in continuous improvement, such as preventing and controlling pollution, utilizing resources, affecting ecological, and so on.
I will use a more generalized definition and account accumulative effects of corporate environmental issues and corporate reputation to reflect envir
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