Environmental Protection Experience, Cost and PerformanceEnvironmental Protection Experience, Cost and Performance
- Other Titles
- Environmental Protection Experience, Cost and Performance
- Authors
- Meizhen Gu; Shanyue Jin
- Issue Date
- Dec-2020
- Publisher
- 국제문화기술진흥원
- Keywords
- green financial management; green transformation; senior executives; environmental protection experience; cost; performance
- Citation
- The International Journal of Advanced Culture Technology, v.8, no.4, pp.101 - 109
- Journal Title
- The International Journal of Advanced Culture Technology
- Volume
- 8
- Number
- 4
- Start Page
- 101
- End Page
- 109
- URI
- https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/79591
- ISSN
- 2288-7202
- Abstract
- Along with rapid global economic development, people are slowly becoming environmentally aware and green development is increasingly a vital topic of social concern. Academic circles are currently focusing on environmental protection and economic growth to explore the coordinated development of both and to achieve a win-win solution between them. To study the relationship between environmental protection experience and both cost and performance, this study empirically analyzes companies listing on the Shenzhen A-share market from 2014 to 2018. The results show that senior executives’ environmental protection experience is negatively correlated with corporate costs, whereas it is positively correlated with business performance. These results provide empirical evidence of the importance of enterprises introducing and cultivating environmental personnel and insisting on sustainable development.
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