摘要：本文是作者的一篇英国本科毕业论文。任何一个企业和社会组织都是存在于环境之中的。企业环境可分成微观环境和宏观环境。微观环境包括那些直接影响企业履行其使命状况的行动者、供应商、各种市场中间商、顾客、竞争对手等。宏观环境包括那些影响企业微观环境中所有行动者的较广泛的社会力量或因素，包括人口的、经济的、技术的、政治的、法律的、以及社会文化方面的力量和因素。企业的经济环境包括：1、宏观经济形势，如国民经济发展水平及其发展趋势，政府财政。金融情况;2、本行业在整个经济体系中的地位和行业特点;3、企业的直接经济环境，包括人均实际收入、平均消费取向、消费支出分配模式。
本文是作者留学英国爱丁堡大学的本科毕业论文。为完成本科毕业论文，作者查阅了非常多的英语文献资料。
任何一个公司和社会组织都是存在于环境当中的。公司环境可分红微观环境和微观环境。微观环境包含那些直接影响公司实行其任务状况的举动者、供应商、各种商场中间商、顾客、竞争对手等。微观环境包含那些影响公司微观环境中所有举动者的较广泛的社会力气或要素，包含人员的、经济的、技能的、政治的、法令的、以及社会文化方面的力气和要素。公司的经济环境包含：1、微观经济形势，如国民经济发展水平及其发展趋势，政府财务。金融状况;2、本职业在全部经济体系中的位置和职业特色;3、公司的直接经济环境，包含人均实际收入、均匀花费取向、花费开销分配形式。
Abstract
Nowadays, senior managers face the pressure to allocate corporate resources, especially on the social environmental issues. A large number of empirical studies have investigated the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). However, due to inconsistent results achieved, there is not a clear answer for the debate that whether strategic managers should add invests on Corporate Social Responsibility or not. Methodological issues in these studies contribute to the mixed results. This study uses an improved methodology based onUKevidence, including better corporate environmental performance measure, to examine the relation between CEP and CFP. The results show that better prior financial performance leads to better environmental performance, which supports slack resources theory, while higher level of corporate environmental performance improves subsequent financial performance, which is consistent with good management theory. And accounting-based measures are found to be better than stock market-based measures to assess financial performance in this kind of research. Therefore, this dissertation gives useful directions for senior managers and further researches. Additional investment should be undertaken to achieve a higher level of financial performance. |
