The Relationship among Carbon Emissions, R&D Expenditure and Corporate Performance : Evidence from Simultaneous Equations Model

• Main Authors: CHEN,ZHE, 陳哲
• Other Authors: WANG,MAO-CHANG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/74vpz4

碩士 === 中國文化大學 === 會計學系 === 104 === Corporate Social Responsibility has become a key factor holds many lessons for the development of enterprises , which need to take into account the economic , social and environmental dimensions . Environmental protection has become a major challenge. This article will be simultaneous equation model empirical research on corporate carbon emissions , research and development and business performance , thereby investigate the correlation between the three. Changes in corporate carbon emissions will be manifested by the environmental performance of the enterprise. Improve the environmental performance can effectively promote further enhance the business performance from the results of the study found . And business performance, environmental performance and the relationship between research and development in this paper are presented negative correlation, which may be the business development process invested more funds and its outcome uncertain, and therefore affect the business performance and environmental performance.