企业绿色增长指标体系设计与评价
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摘要
本文对企业绿色增长已有研究进行了回顾与分析,界定了企业绿色增长的内涵,从四个方面分析影响企业绿色增长的关键性因素。基于已有绿色增长评价、企业绿色发展及企业绿色增长评价相关研究结果,建立企业绿色增长指标体系与评价方法,收集了2016年80家国有及上市企业的企业社会责任报告,并运用聚类分析与熵值法处理相应数据,研究表明:顾客满意度、净利润增长率、万元综合能耗同比降低百分比与主营业务利润率对企业实现绿色增长有决定性作用;同时应用这一研究结果对陕西省两家企业的绿色增长现状进行评价与分析,并给出针对性建议。
Firstly,this paper reviews and analyses the existing green growth,and finds that the core of the green growth concept is to promote the organic unity of consumption,production,policy and natural resources. Green growth does not always have a positive impact. Although green growth can alleviate poverty caused by insufficient resources in developing countries,it will increase social costs. In addition,this paper argues that green growth includes four research perspectives: policies to promote the implementation of green growth model,driving forces of green growth,evaluation indicators of green growth model and social impact of green growth model. Secondly,this paper analyses the existing literature on sustainable development,green development and green growth of enterprises,defines the connotation of green growth of enterprises,and finds that the research on " green growth" mainly focuses on the macro level of national green growth,while the research on green growth of enterprises is relatively few. Only by objectively and truly evaluating the green growth status of enterprises can enterprises implement the green growth model,and then promote the national green growth at the macro level.Based on the existing theory of green development and green growth of enterprises,combined with the compilation of China Green Development Index in 2012 and China Statistical Yearbook 2016,as well as the financial statements,social responsibility reports and sustainable development reports of enterprises,this paper analyses the key factors affecting green growth of enterprises from four aspects: environmental protection,R&D construction,financial growth and social impact. Among them, " enterprise green environmental protection index" is the index of enterprise environmental protection,that is,from the perspective of resource input,waste discharge,energy consumption changes and enterprise investment in environmental protection,to measure the process of enterprise green and environmental protection participation. " Enterprise R&D construction index" is the index of enterprise R&D construction. From the perspective of enterprise future development,it reflects enterprise's concern and investment in product R&D and enterprise production construction by measuring enterprise's investment in tangible assets,intangible assets and staff training. " Enterprise financial growth index" is an indicator of enterprise financial growth. Starting from accounting indicators such as business income,profits and liabilities,this paper measures the importance of enterprises to sustainable operation. " Enterprise social environment index" is an indicator of enterprise social impact. It measures the interests of stakeholders and the impact of policies on enterprises. Considering that it is more difficult to measure the impact of policies on a single enterprise,this indicator replaces the impact of policies on a single enterprise with the response of a single enterprise to policies. Finally,an enterprise green growth index system including four first-level indicators and 20 second-level indicators is constructed.Enterprise green growth needs a set of scientific systems and methods to measure the development of green growth ability from low to high level. Based on the research results of CMM,PMMM and OPM3,this paper establishes a green growth maturity model for enterprises,which can satisfy the evaluation of green growth for enterprises,and the maturity value can measure the green growth of enterprises as a whole. After that,this paper collects the social responsibility reports of 56 state-owned enterprises in 2016,extracts the data of 2,000 listed enterprises from Cathay Tai'an database " social responsibility" in 2016,and finally determines the operation of 80 enterprises as the basic data after screening. At the same time,the data of China Statistical Yearbook 2017 are selected as the average level of the industry. Because some enterprises do not disclose the data of some secondary indicators directly because of competition or confidentiality considerations,this paper explains one by one the ways to deal with the secondary indicators,such as carbon dioxide emissions and comprehensive energy consumption of 10,000 yuan,environmental input ratio,enterprise construction input ratio,etc.This paper uses the entropy method based on Min-max standardization to get the weight of each index,the higher the weight,the higher the impact of the index on the comprehensive evaluation. The results show that the first five indicators affecting the green growth of enterprises are customer satisfaction,net profit growth rate,10,000 Yuan comprehensive energy consumption reduction percentage,main business profit rate and asset-liability rate. These five indicators can determine 74. 6% of enterprise green. The maturity of color growth,and the other 15 indicators in the index system,each index weight is not greater than 0. 03,not considered. The contribution of asset-liability ratio to the classification is not significant,nor is it considered. After obtaining the green growth maturity of enterprises,the K-means clustering method is used to cluster 80 companies,and the clustering results are used to divide the maturity model hierarchy. Finally,three types of enterprises are clustered,and the average value of green growth maturity of the three types of enterprises is used as the dividing line of maturity hierarchy,four levels are divided at last,which indicates that the green growth maturity of enterprises and four key indicators will be divided into four levels.Based on the results of calculation and analysis,combined with the definition of the level of maturity model,this paper constructs the enterprise green growth maturity model and classification table. The research shows that customer satisfaction,net profit growth rate,the percentage of annual decrease in the total energy consumption of 10,000 yuan and the profit margin of main business play a decisive role in the realization of green growth of enterprises.In the end,this paper evaluates and analyses the current situation of green growth of two enterprises in Shaanxi Province,Shaanxi Coal Chemical Industry Group Company and Jinduicheng Molybdenum Industry Co. Ltd.,and gives the following suggestions: the two enterprises have made some achievements in pollution control,but still need to accelerate the implementation of green growth mode; the two enterprises should meet the prerequisite of national policy. In order to achieve sustainable development and stable growth of net profit,Shaanxi Coal Industry Chemical Group Company needs to establish a more complete customer feedback and response mechanism; Jinduicheng Molybdenum Industry Co. Ltd. should reduce the main business cost through various ways on the basis of increasing R&D investment.
Firstly,this paper reviews and analyses the existing green growth,and finds that the core of the green growth concept is to promote the organic unity of consumption,production,policy and natural resources. Green growth does not always have a positive impact. Although green growth can alleviate poverty caused by insufficient resources in developing countries,it will increase social costs. In addition,this paper argues that green growth includes four research perspectives: policies to promote the implementation of green growth model,driving forces of green growth,evaluation indicators of green growth model and social impact of green growth model. Secondly,this paper analyses the existing literature on sustainable development,green development and green growth of enterprises,defines the connotation of green growth of enterprises,and finds that the research on " green growth" mainly focuses on the macro level of national green growth,while the research on green growth of enterprises is relatively few. Only by objectively and truly evaluating the green growth status of enterprises can enterprises implement the green growth model,and then promote the national green growth at the macro level.Based on the existing theory of green development and green growth of enterprises,combined with the compilation of China Green Development Index in 2012 and China Statistical Yearbook 2016,as well as the financial statements,social responsibility reports and sustainable development reports of enterprises,this paper analyses the key factors affecting green growth of enterprises from four aspects: environmental protection,R&D construction,financial growth and social impact. Among them, " enterprise green environmental protection index" is the index of enterprise environmental protection,that is,from the perspective of resource input,waste discharge,energy consumption changes and enterprise investment in environmental protection,to measure the process of enterprise green and environmental protection participation. " Enterprise R&D construction index" is the index of enterprise R&D construction. From the perspective of enterprise future development,it reflects enterprise's concern and investment in product R&D and enterprise production construction by measuring enterprise's investment in tangible assets,intangible assets and staff training. " Enterprise financial growth index" is an indicator of enterprise financial growth. Starting from accounting indicators such as business income,profits and liabilities,this paper measures the importance of enterprises to sustainable operation. " Enterprise social environment index" is an indicator of enterprise social impact. It measures the interests of stakeholders and the impact of policies on enterprises. Considering that it is more difficult to measure the impact of policies on a single enterprise,this indicator replaces the impact of policies on a single enterprise with the response of a single enterprise to policies. Finally,an enterprise green growth index system including four first-level indicators and 20 second-level indicators is constructed.Enterprise green growth needs a set of scientific systems and methods to measure the development of green growth ability from low to high level. Based on the research results of CMM,PMMM and OPM3,this paper establishes a green growth maturity model for enterprises,which can satisfy the evaluation of green growth for enterprises,and the maturity value can measure the green growth of enterprises as a whole. After that,this paper collects the social responsibility reports of 56 state-owned enterprises in 2016,extracts the data of 2,000 listed enterprises from Cathay Tai'an database " social responsibility" in 2016,and finally determines the operation of 80 enterprises as the basic data after screening. At the same time,the data of China Statistical Yearbook 2017 are selected as the average level of the industry. Because some enterprises do not disclose the data of some secondary indicators directly because of competition or confidentiality considerations,this paper explains one by one the ways to deal with the secondary indicators,such as carbon dioxide emissions and comprehensive energy consumption of 10,000 yuan,environmental input ratio,enterprise construction input ratio,etc.This paper uses the entropy method based on Min-max standardization to get the weight of each index,the higher the weight,the higher the impact of the index on the comprehensive evaluation. The results show that the first five indicators affecting the green growth of enterprises are customer satisfaction,net profit growth rate,10,000 Yuan comprehensive energy consumption reduction percentage,main business profit rate and asset-liability rate. These five indicators can determine 74. 6% of enterprise green. The maturity of color growth,and the other 15 indicators in the index system,each index weight is not greater than 0. 03,not considered. The contribution of asset-liability ratio to the classification is not significant,nor is it considered. After obtaining the green growth maturity of enterprises,the K-means clustering method is used to cluster 80 companies,and the clustering results are used to divide the maturity model hierarchy. Finally,three types of enterprises are clustered,and the average value of green growth maturity of the three types of enterprises is used as the dividing line of maturity hierarchy,four levels are divided at last,which indicates that the green growth maturity of enterprises and four key indicators will be divided into four levels.Based on the results of calculation and analysis,combined with the definition of the level of maturity model,this paper constructs the enterprise green growth maturity model and classification table. The research shows that customer satisfaction,net profit growth rate,the percentage of annual decrease in the total energy consumption of 10,000 yuan and the profit margin of main business play a decisive role in the realization of green growth of enterprises.In the end,this paper evaluates and analyses the current situation of green growth of two enterprises in Shaanxi Province,Shaanxi Coal Chemical Industry Group Company and Jinduicheng Molybdenum Industry Co. Ltd.,and gives the following suggestions: the two enterprises have made some achievements in pollution control,but still need to accelerate the implementation of green growth mode; the two enterprises should meet the prerequisite of national policy. In order to achieve sustainable development and stable growth of net profit,Shaanxi Coal Industry Chemical Group Company needs to establish a more complete customer feedback and response mechanism; Jinduicheng Molybdenum Industry Co. Ltd. should reduce the main business cost through various ways on the basis of increasing R&D investment.
引文
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[6]陈兴红,武春友,匡海波.基于VAR模型的绿色增长模式与企业成长互动关系研究[J].科研管理,2015,36(4):154-160.Chen Xinghong,Wu Chunyou,Kuang Haibo.Study on the interaction between green growth model and enterprise growth based on VAR model[J].Science Research Management,2015,36(4):154-160.
[7]刘帮成,姜太平.影响企业可持续发展的因素分析[J].软科学,2000,13(3):02-05.Liu Bangcheng,Jiang Taiping.Analysis of the factors affecting the sustainable development of enterprises[J].Soft Science,2000,13(3):02-05.
[8]肖海林,王方华.企业增长、企业发展与企业可持续发展[J].中南财经政法大学学报,2004(4):46-50.Xiao Hailin,Wang Fanghua.Enterprise growth,enterprise development and sustainable development[J].Journal of Central South University of Finance,Economics and Law,2004(4):46-50.
[9]王锋正,姜涛,郭晓川.政府质量、环境规制与企业绿色技术创新[J].科研管理,2018,39(1):26-33.Wang Fengzheng,Jiang Tao,Guo Xiaochuan.Government quality,environmental regulation and enterprise green technological innovation[J].Science Research Management,2018,39(1):26-33.
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[13]Takala J,Liu Y,Feng B,Yang W.Analytical evaluation of sustainable competitive advantage manufacturing modelling[J].IF-AC Proceedings Volumes,2013,46(9):1240-1243.
[14]李长青,李鑫,逯建.出口影响企业绿色生产率的门槛效应[J].科研管理,2018,39(3):59-68.Li Changqing,Li Xin,Qujian.Threshold effect of export on green productivity of enterprises[J].Science Research Management,2018,39(3):59-68.
[15]北京师范大学科学发展观与经济可持续发展研究基地.2012中国绿色发展指数报告摘编[J].经济研究参考,2012(67):03-96.Scientific Outlook on Development and Sustainable Economic Development Research Base of Beijing Normal University.Extract of China green development index report 2012[J].Reference for Economic Research,2012(67):03-96.
[16]Eiadat Y,Kelly A,Roche F.Green and competitive?An empirical test of the mediating role of environmental innovation strategy[J].Journal of World Business,2008,43(2):131-145.
[17]He F,Q Zhang,Lei J.Energy efficiency and productivity change of China’s iron and steel accounting for undesirable outputs[J].Energy Policy,2013,54(3):204-213.
[18]Mrtensson K,Westerberg K.Corporate environmental strategies towards sustainable development[J].Business Strategy&the Environment,2014,25(1):01-09.
[19]Bisoux T.What is good governance?[J].Social Science E-lectronic Publishing,2011,92(253):459-461.
[20]武春友,陈兴红,匡海波.基于Rough-DEMATEL的企业绿色增长模式影响因素识别[J].管理评论,2014,26(8):74-81.Wu Chunyou,Chen Xinghong,Kuang Haibo.Recognition of influencing factors of enterprise green growth pattern based on Rough-DEMATEL[J].Management Review,2014,26(8):74-81.
[21]Forster B A.Economic approaches to environmental problems[J].Social Indicators Research,1980,8(4):501-501.
[22]Jefferson G,Bai H,Guan X,Yu X.R&D performance in Chinese industry[J].Economics of Innovation and New Technology,2006,15(4-5),345-366.
[23]王晓岭,武春友,于文嵩.绿色增长驱动因素的国际比较研究---基于“20国集团(G20)”面板数据的实证检验[J].北京理工大学学报(社会科学版),2015,17(6):12-20.Wang Xiaoling,Wu Chunyou,Yu Wensong.International comparative study on driving factors of green growth:Empirical test based on panel data of the Group of 20(G20)[J].Journal of Beijing University of Technology(Social Sciences Edition),2015,17(6):12-20.
[24]Meyer B,Meyer M,Distelkamp M.Modeling green growth and resource efficiency:New results[J].Mineral Economics,2012,24(2-3):145-154.
[25]王蓬,李月川.企业增长的管理---可持续增长率模型简介[J].北京工业职业技术学院学报,2003(2):78-81.Wang Peng,Li Yuechuan.Management of enterprise growth-brief introduction of sustainable growth rate model[J].Journal of Beijing Polytechnic College,2003(2):78-81.
[26]朱彦杰.中小企业成长性评价指标及实证研究[J].科技管理研究,2013,33(13):75-78.Zhu Yanjie.Evaluation index and empirical study on growth of small and medium-sized enterprises[J].Research on Science and Technology Management,2013,33(13):75-78.
[27]周浪波,关键.企业增长状态的三维测度及其财务后果---来自中国制造业上市公司实证证据[J].财经理论与实践,2014(5):65-68.Zhou Langbo,Guan Jian.Three-dimensional measurement of enterprise growth and its financial consequences-Empirical evidence from listed manufacturing companies in China[J].Financial Theory and Practice,2014(5):65-68.
[28]Stead J G,Stead E.Eco-enterprise strategy:Standing for sustainability[J].Journal of Business Ethics,2000,24(4):313-329.
[29]张旭,李伦.绿色增长内涵及实现路径研究述评[J].科研管理,2016,37(8):85-93.Zhang Xu,Li Lun.A review of the research on the connotation and realization path of green growth[J].Science Research Management,2016,37(8):85-93.
[30]Dulal H B,Dulal R,Yadav P K.Delivering green economy in Asia:The role of fiscal instruments[J].Futures,2015,73:61-77.
[31]五百井俊宏,李忠富.项目管理成熟度模型(PMMM)研究与应用[J].建筑管理现代化,2004(2):05-08.Junhong Wubaijing,Zhongfu Li.Research and application of PMMM[J].Modernization of Building Management,2004(2):05-08.
[32]Solomon S.IPCC(2007):Climate change the physical science basis[C].AGU Fall Meeting,2007:123-124.
[33]M.C.Paulk,B.Curtis,M.B.Chrissis,C.V.Weber.Capability maturity model,version 1.1[J].IEEE Software,1993,10(4):18-27.
[2]Colby M E.Environmental management in development:The evolution of paradigms[J].Ecological Economics,1991,3(3):01-213.
[3]Publishing O.OECD green growth studies towards green growth:Monitoring progress:OECD indicators[J].Sourceoecd Environment&Sustainable Development,2011(7):01-146.
[4]Hallegatte S,Heal G M,Fay M.From growth to green growth--A framework[R].National Bureau of Economic Research,2011:01-40.
[5]Stefan D.Is green growth good for the poor?[J].World Bank Research Observer,2014,29(2):163-185.
[6]陈兴红,武春友,匡海波.基于VAR模型的绿色增长模式与企业成长互动关系研究[J].科研管理,2015,36(4):154-160.Chen Xinghong,Wu Chunyou,Kuang Haibo.Study on the interaction between green growth model and enterprise growth based on VAR model[J].Science Research Management,2015,36(4):154-160.
[7]刘帮成,姜太平.影响企业可持续发展的因素分析[J].软科学,2000,13(3):02-05.Liu Bangcheng,Jiang Taiping.Analysis of the factors affecting the sustainable development of enterprises[J].Soft Science,2000,13(3):02-05.
[8]肖海林,王方华.企业增长、企业发展与企业可持续发展[J].中南财经政法大学学报,2004(4):46-50.Xiao Hailin,Wang Fanghua.Enterprise growth,enterprise development and sustainable development[J].Journal of Central South University of Finance,Economics and Law,2004(4):46-50.
[9]王锋正,姜涛,郭晓川.政府质量、环境规制与企业绿色技术创新[J].科研管理,2018,39(1):26-33.Wang Fengzheng,Jiang Tao,Guo Xiaochuan.Government quality,environmental regulation and enterprise green technological innovation[J].Science Research Management,2018,39(1):26-33.
[10]Yi H.Green businesses in a clean energy economy:Analyzing drivers of green business growth in US states[J].Energy,2014,68(4):922-929.
[11]OECD,Implementing our commitment for a sustainable future:Meeting of the OECD council at ministerial level[R].Interim Report of The Green Growth Strategy,2010,37-42.
[12]Leoncini R,Marzucchi A,Montresor S,et al.‘Better late than never’:The interplay between green technology and age for firm growth[J].Small Business Economics,2019.52(4):891-904.
[13]Takala J,Liu Y,Feng B,Yang W.Analytical evaluation of sustainable competitive advantage manufacturing modelling[J].IF-AC Proceedings Volumes,2013,46(9):1240-1243.
[14]李长青,李鑫,逯建.出口影响企业绿色生产率的门槛效应[J].科研管理,2018,39(3):59-68.Li Changqing,Li Xin,Qujian.Threshold effect of export on green productivity of enterprises[J].Science Research Management,2018,39(3):59-68.
[15]北京师范大学科学发展观与经济可持续发展研究基地.2012中国绿色发展指数报告摘编[J].经济研究参考,2012(67):03-96.Scientific Outlook on Development and Sustainable Economic Development Research Base of Beijing Normal University.Extract of China green development index report 2012[J].Reference for Economic Research,2012(67):03-96.
[16]Eiadat Y,Kelly A,Roche F.Green and competitive?An empirical test of the mediating role of environmental innovation strategy[J].Journal of World Business,2008,43(2):131-145.
[17]He F,Q Zhang,Lei J.Energy efficiency and productivity change of China’s iron and steel accounting for undesirable outputs[J].Energy Policy,2013,54(3):204-213.
[18]Mrtensson K,Westerberg K.Corporate environmental strategies towards sustainable development[J].Business Strategy&the Environment,2014,25(1):01-09.
[19]Bisoux T.What is good governance?[J].Social Science E-lectronic Publishing,2011,92(253):459-461.
[20]武春友,陈兴红,匡海波.基于Rough-DEMATEL的企业绿色增长模式影响因素识别[J].管理评论,2014,26(8):74-81.Wu Chunyou,Chen Xinghong,Kuang Haibo.Recognition of influencing factors of enterprise green growth pattern based on Rough-DEMATEL[J].Management Review,2014,26(8):74-81.
[21]Forster B A.Economic approaches to environmental problems[J].Social Indicators Research,1980,8(4):501-501.
[22]Jefferson G,Bai H,Guan X,Yu X.R&D performance in Chinese industry[J].Economics of Innovation and New Technology,2006,15(4-5),345-366.
[23]王晓岭,武春友,于文嵩.绿色增长驱动因素的国际比较研究---基于“20国集团(G20)”面板数据的实证检验[J].北京理工大学学报(社会科学版),2015,17(6):12-20.Wang Xiaoling,Wu Chunyou,Yu Wensong.International comparative study on driving factors of green growth:Empirical test based on panel data of the Group of 20(G20)[J].Journal of Beijing University of Technology(Social Sciences Edition),2015,17(6):12-20.
[24]Meyer B,Meyer M,Distelkamp M.Modeling green growth and resource efficiency:New results[J].Mineral Economics,2012,24(2-3):145-154.
[25]王蓬,李月川.企业增长的管理---可持续增长率模型简介[J].北京工业职业技术学院学报,2003(2):78-81.Wang Peng,Li Yuechuan.Management of enterprise growth-brief introduction of sustainable growth rate model[J].Journal of Beijing Polytechnic College,2003(2):78-81.
[26]朱彦杰.中小企业成长性评价指标及实证研究[J].科技管理研究,2013,33(13):75-78.Zhu Yanjie.Evaluation index and empirical study on growth of small and medium-sized enterprises[J].Research on Science and Technology Management,2013,33(13):75-78.
[27]周浪波,关键.企业增长状态的三维测度及其财务后果---来自中国制造业上市公司实证证据[J].财经理论与实践,2014(5):65-68.Zhou Langbo,Guan Jian.Three-dimensional measurement of enterprise growth and its financial consequences-Empirical evidence from listed manufacturing companies in China[J].Financial Theory and Practice,2014(5):65-68.
[28]Stead J G,Stead E.Eco-enterprise strategy:Standing for sustainability[J].Journal of Business Ethics,2000,24(4):313-329.
[29]张旭,李伦.绿色增长内涵及实现路径研究述评[J].科研管理,2016,37(8):85-93.Zhang Xu,Li Lun.A review of the research on the connotation and realization path of green growth[J].Science Research Management,2016,37(8):85-93.
[30]Dulal H B,Dulal R,Yadav P K.Delivering green economy in Asia:The role of fiscal instruments[J].Futures,2015,73:61-77.
[31]五百井俊宏,李忠富.项目管理成熟度模型(PMMM)研究与应用[J].建筑管理现代化,2004(2):05-08.Junhong Wubaijing,Zhongfu Li.Research and application of PMMM[J].Modernization of Building Management,2004(2):05-08.
[32]Solomon S.IPCC(2007):Climate change the physical science basis[C].AGU Fall Meeting,2007:123-124.
[33]M.C.Paulk,B.Curtis,M.B.Chrissis,C.V.Weber.Capability maturity model,version 1.1[J].IEEE Software,1993,10(4):18-27.