【摘要】：文章通過(guò)可持續(xù)性信息披露、皮氏F分?jǐn)?shù)、產(chǎn)品類別和制裁等規(guī)則篩選出有資格進(jìn)入企業(yè)可持續(xù)性評(píng)選的上市公司,再通過(guò)資源管理、財(cái)務(wù)管理和員工管理3個(gè)方面的12個(gè)關(guān)鍵績(jī)效指標(biāo)對(duì)這些企業(yè)進(jìn)行評(píng)估,確定年度企業(yè)可持續(xù)性全球100強(qiáng)。在此基礎(chǔ)上,對(duì)2014年100強(qiáng)數(shù)據(jù)分析發(fā)現(xiàn),可持續(xù)性企業(yè)主要分布在歐洲和北美等發(fā)達(dá)國(guó)家,并向均勻分布的方向發(fā)展,為企業(yè)可持續(xù)性做出最大貢獻(xiàn)是材料、工業(yè)和公共事業(yè)3個(gè)GICS行業(yè)部門(mén),企業(yè)個(gè)數(shù)最多的金融部門(mén);對(duì)2005年-2014年10年間的數(shù)據(jù)進(jìn)行動(dòng)態(tài)的三甲變動(dòng)、區(qū)域變動(dòng)和行業(yè)組變動(dòng)分析,不僅表明了不同地域不同行業(yè)組對(duì)企業(yè)可持續(xù)性的貢獻(xiàn),而且還可能做出預(yù)測(cè):企業(yè)可持續(xù)性的提升還應(yīng)繼續(xù)強(qiáng)調(diào)能源循環(huán)利用和科技創(chuàng)新的作用。
[Abstract]:Through the rules of sustainability disclosure, Pippie F score, product category and sanctions, the article selects the listed companies eligible for the sustainability evaluation, and then through the management of resources. Twelve key performance indicators in three areas of financial management and employee management evaluated these companies and identified the annual Global 100 for Corporate Sustainability. On this basis, the analysis of 2014 Top 100 data shows that sustainable enterprises are mainly distributed in developed countries, such as Europe and North America, and develop towards a uniform distribution. The greatest contribution to corporate sustainability is material. Industrial and public utilities three GICS industry sectors, the largest number of enterprises in the financial sector; The dynamic analysis of the data from 2005 to 2014 shows not only the contribution of different regions and different industry groups to the sustainability of enterprises, but also the analysis of regional changes and changes in industry groups. It is also possible to predict that the promotion of corporate sustainability should continue to emphasize the role of energy recycling and scientific and technological innovation.
【作者單位】： 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)國(guó)際商學(xué)院;
【基金】：國(guó)家自然科學(xué)基金重點(diǎn)項(xiàng)目(71332007) 教育部哲學(xué)社會(huì)科學(xué)研究重大課題攻關(guān)項(xiàng)目(13JZD017);教育部哲學(xué)社會(huì)科學(xué)發(fā)展報(bào)告建設(shè)項(xiàng)目(13JBG001) 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)研究生科研創(chuàng)新基金項(xiàng)目(201508) 北京企業(yè)國(guó)際化經(jīng)營(yíng)研究基地項(xiàng)目(201511) 中國(guó)博士后科學(xué)基金第八批特別資助項(xiàng)目(2015T80063) 河北省社會(huì)科學(xué)基金項(xiàng)目(HB15GL073)
【分類號(hào)】：F279.2

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