| Popis: |
In the context of the national "double carbon" goal, it is important to advocate enterprises to make environmental investment, increase environmental protection investment, improve the environmental performance of enterprises, and take the path of green and sustainable development. This paper selects data related to A-share listed companies in Shanghai and Shenzhen from 2019 to 2020, takes the environmental protection input of enterprises as the starting point, adds financial indicators and corporate governance indicators and other related variables, and elaborates the relationship between environmental protection input and other related variables and the environmental performance of enterprises through descriptive analysis, correlation analysis and regression analysis as well as robust type analysis. This paper concludes that corporate environmental investment is significantly and positively related to environmental performance. The environmental protection investment of enterprises is crucial to the improvement of the whole social environment, and government departments should formulate relevant policies to strengthen the guidance for enterprises to increase their environmental protection investment, require them to strictly comply with the social responsibility disclosure system, and promote the in-depth development of ESG concept in China. |
