【摘要】 本文选取西北五省区的31家重污染企业及其2013-2017年的数据,运用回归模型实证分析了重污染企业社会责任履行与其企业价值之间的关系。研究表明,社会责任履行和企业价值之间表现出正相关性,即重污染企业履行社会责任越多,其企业价值就越大。同时,本文还分析了不同所有制企业社会责任履行与其企业价值之间的关系,结果表明,国有控股重污染企业的社会责任履行与其企业价值呈正相关关系,而非国有控股重污染企业则表现出负相关关系。更多还原

【Abstract】 This paper selects 31 high-polluting enterprises and their data from 2013 to 2017 in five northwestern provinces as samples and uses regression models to empirically analyze the relationship between the performance of social responsibility of high-polluting enterprises and their corporate value. Research shows that fulfilling social responsibility is positively related to the corporate value.That is the more social responsibilities the enterprises perform, the greater their corporate value. At the same time, it analyzes the relationship between social responsibility and corporate value of different ownership enterprises: the state-owned high-polluting enterprises show the positive correlation between social responsibility performance and corporate value, while the non state-owned high-polluting enterprises show negative correlation.更多还原