Research on the influence of environmental social responsibility on corporate risk-taking

International Conference on Manufacturing Technology, Materials and Chemical Engineering

材料科学;化学工业

Guomin, Song^1

School of Accountancy, Shandong Women's University, 250300, China^1

关键词: Environmental pollution problem;    Environmental pollutions;    Environmental problems;    Financial data;    Main bodies;    Property right;    Shandong province;    Social responsibilities;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/592/1/012173/pdf
DOI  :  10.1088/1757-899X/592/1/012173

学科分类：材料科学（综合）

来源: IOP

【 摘 要 】

In recent years, environmental problems such as water pollution and air pollution have frequently occurred, and environmental pollution problems have become more and more serious. As the main body of environmental pollution, enterprises also undertake the obligation to improve the environment and fulfill their environmental social responsibilities. In order to test the impact of different types of enterprises fulfilling environmental social responsibility on the risk-taking level of enterprises, we select the financial data and environmental social responsibility data of listed companies in Shandong Province for 2010-2017. The study finds that listed companies fulfilling their social responsibility to the environment can help to improve the level of risk-taking; state-owned listed companies prefer lower levels of risk-taking because of their particularity; the property rights of state-owned listed companies will enhance the impact of environmental social responsibility performance on risk-taking.