| Title | Study On Correlations Between Sustainability Reports And Environmental Expenses, Business Performance In Ecological Industry |
|---|---|
| ID_Doc | 70034 |
| Authors | Hsu, SH; Tung, CW; Shih, SG; Perng, YH |
| Title | Study On Correlations Between Sustainability Reports And Environmental Expenses, Business Performance In Ecological Industry |
| Year | 2020 |
| Published | Journal Of Environmental Protection And Ecology, 21, 4 |
| Abstract | Since the 20th century, transnational ecological industry, with the resources of rich capitals, technologies, and talents, has rapidly and continuously expanded to the world. Such a move enhances global economic development, but results in several negative problems, such as social problems in extreme disparity between the poor and the rich and labour rights as well as factors in environmental sustainable development like environmental disruption, pollution, and energy depletion. Along with the development trend of the rapid circulation of network information, ecological industry plays a critical role in sustainable environment that the requirements for ecological industry are gradually enhanced. It forces ecological industry to stress on environmental protection and social responsibility in the daily operating activity. To cope with the time change, people's rising awareness and the promotion of environmental awareness enhance the public requirements for sustainability reports and environmental protection of ecological industry. Aiming at ecological industry, companies in ecological industry listed on ShenZhen Stock Exchange are studied; total 127 valid samples are selected as the research objects. The research results conclude that (1) sustainability reports would affect environmental expenses, (2) sustainability reports would affect business performance, and (3) environmental expenses would notably and positively affect management innovation in business performance. According to the results, suggestions are proposed, expecting to enhance the social responsibility of ecological industry to issue the sustainability reports for promoting the sustainable development of domestic ecological industry. |
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