摘要
时代变革的浪潮席卷而来,物流行业也不能置身事外,物流上市公司环境、社会责任和公司治理的表现与经营绩效息息相关。文中以2010-2019年物流行业49家上市公司数据为样本,探讨ESG具体三个方面表现与每股收益之间的关系。结果显示,社会责任、环境和公司治理的表现与企业绩效显著正相关。为了实现公司的战略目标,维护自身长远利益,物流企业对环境、社会责任和公司治理三个方面要更加重视。
With the tide of times change sweeping,the logistics industry can not stay out of it.The performance of the environment,social responsibility and corporate governance of listed logistics enterprises is closely related to their business performance.Based on the data of 49 listed enterprises in the logistics industry from 2010 to 2019,this paper discusses the relationship between the performance of ESG in three specific aspects and earnings per share.The results show that the performance of social responsibility,environment and corporate governance is significantly positively correlated with enterprises performance.In order to achieve the enterprise strategic objectives and safeguard its own long-term interests,logistics enterprises should pay more attention to the three aspects of environment,social responsibility and corporate governance.
作者
陶宝山
厉莹珠
TAO Bao-shan;LI Ying-zhu(Zhejiang Sci-Tech University,Hangzhou 310000,China)
出处
《物流工程与管理》
2022年第12期136-139,共4页
Logistics Engineering and Management
关键词
社会责任
环境
公司治理
企业绩效
物流
social responsibility
environment
corporate governance
enterprise performance
logistics industry
