纺织服装企业环境责任与企业竞争力关系的实证研究

Xiao-yang Zhang, Lei Yao
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引用次数: 1

摘要

自然环境正在恶化。企业作为资源的主要消费者之一,应该意识到环境责任对社会和自身的重要性。基于此背景,本文分析了纺织服装企业履行环境责任的现状,选取了国内20家纺织服装上市企业,通过5个数据源对净资产收益率、环保投入、营业收入、技术人员数量、研发投入等进行了披露。并分析了企业环境责任对企业竞争力的积极影响。企业应加强对自然环境的重视,承担自己的环境责任。随着经济的快速发展,人们的生活质量大大提高。随着工业发展水平的不断提高,生产所带来的环境问题也越来越明显。本文以纺织服装企业为研究对象,通过案例和数据分析企业环境责任与企业竞争力的关系,探讨企业承担自身环境责任对企业发展的重要性,从而引起企业对环境责任的重视。在对企业环境责任和企业竞争力的研究中,一些学者开始从环境责任和企业绩效中推导出竞争力。张世远、刘丽(2001)认为企业对环境责任和利润不承担责任。矛盾的是,两者是相互影响的关系。冯思淼(2014)认为企业在经营过程中积极履行社会责任,企业绩效会相对提高,从而提高企业竞争力。有学者将环境责任纳入社会责任,分析了企业社会责任与企业竞争力的关系。黄蛮(2018)认为企业社会责任的履行与企业的核心竞争力有着密切的关系。企业在获得效益的同时承担社会责任,更能得到社会的认可。纺织服装企业环境责任现状分析纺织服装企业履行环境责任的途径有很多。本文总结了企业在环境技术的开发和使用、绿色原材料的选择、供应链管理、能源等方面的行为
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Empirical Study on the Relationship between Environmental Responsibility and Enterprise Competitiveness of Textile and Garment Enterprises
The natural environment is deteriorating. As one of the main consumers of resources, enterprises should be aware of the importance of environmental responsibility to society and itself. Based on this background, this paper analyzes the status quo of textile and garment enterprises fulfilling their environmental responsibilities, and selects twenty domestic listed textile and garment enterprises, which disclose the net assets return rate, environmental protection investment, operating income, number of technicians, R&D invested in five data sources and collected, and analyzed that the environmental responsibility of the company has a positive impact on the competitiveness of the company. Enterprises should strengthen their emphasis on the natural environment and assume their own environmental responsibilities. Introduction With the rapid development of the economy, people's quality of life has greatly improved. Along with the ever-increasing level of industrial development, the environmental problems brought about by production have become more apparent. This paper takes textile and garment enterprises as the research object, analyzes the relationship between corporate environmental responsibility and enterprise competitiveness through case and data, and explores the importance of enterprises to assume their own environmental responsibility for their development, which causes enterprises to pay attention to environmental responsibility. In the study of corporate environmental responsibility and corporate competitiveness, some scholars start to derive competitiveness from environmental responsibility and corporate performance. Zhang Shiyuan and Liu Li (2001) believe that the company is not responsible for environmental responsibility and profit. Contradictory, the two are mutually influential relationships. Feng Simiao (2014) concludes that the company actively fulfills its social responsibilities while operating, and its performance will be relatively improved, thus improving the competitiveness of the company. Some scholars include environmental responsibility in social responsibility and analyze the relationship between corporate social responsibility and corporate competitiveness. Huang Man (2018) believes that there is a close relationship between the fulfillment of corporate social responsibility and the core competitiveness of enterprises. Enterprises can take social responsibility while gaining benefits, and they can be better recognized by the society. Analysis of the Status Quo of Environmental Responsibility of Textile and Garment Enterprises There are many ways for textile and garment enterprises to fulfill their environmental responsibilities. This paper summarizes the behaviors of enterprises in the development and use of environmental technologies, the selection of green raw materials, supply chain management, energy
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