| Due to the high pollution and high energy consumption in the manufacturing process,the pharmaceutical manufacturing industry has become one of the key national environmental protection regulatory industries.The continuous improvement of government regulations and industry standards has increased the environmental protection pressure and risks faced by pharmaceutical companies,so companies in this context have to increase environmental protection investment.However,the low efficiency of environmental protection investment be a common problem in enterprises,which restricts the sustainable development of enterprises.Therefore,it is necessary to analyze the current status of environmental protection investment,clarify the efficiency of environmental protection investment,determine the factors that affect the efficiency of environmental investment,so that the formulation of internal managers’ business investment strategy is more targeted,and improve the efficiency of environmental protection funds and environmental protection investment efficiency.This paper first summarizes the existing research on the concept,influencing factors and environmental protection efficiency evaluation of enterprises’ environmental protection investment,and then sorts out the relevant theories of environmental protection investment.Secondly,the current situation of Kelun’s operation and industry environment was analyzed,as well as explores the current situation of Kelun’s environmental protection investment that includes environmental management,environmental protection investment scale and environmental protection investment structure.Found that Kelun’s environmental protection investment is in above the industry level,combined with the above analysis,the motivation for environmental protection investment of enterprise it summarized,Then,based on the corresponding theoretical foundation,establish a comprehensive environmental investment efficiency evaluation index system reflects the investment environment efficiency,economic efficiency and social efficiency indicators,and collate Kelun environmental protection investment data through corporate annual reports,social responsibility reports and environmental reports.Using DEA method to evaluate the environmental protection investment efficiency of Kelun.The following problems existence of Kelun : lack of efficiency awareness,unreasonable environmental protection investment scale,lack of scientific investment scale,resulting in redundantpollution control investment,enterprises lack of environmental management capabilities,insufficient expected output,and incomplete disclosure of accountable environmental accounting information.Finally,suggestions are put forward to improve the efficiency of environmental investment from the aspects of adjusting the investment scale,optimizing the investment structure,improving the environmental management mechanism,and perfecting the disclosure of corporate environmental information.And draw the conclusion: enterprises should improve environmental management systems and regulations on the basis of implementing national policies,develop and implement environmental strategic management based on long-term goals,which is of great significance for enterprises to improve the efficiency of environmental protection investment and enhance their core competitiveness.By studying the environmental protection investment efficiency of Kelun can help deepen the understanding of pharmaceutical enterprises on environmental investment,increase the enthusiasm of environmental investment,and guide enterprises to discover the problems and causes of their environmental investment,and then make strategic adjustments to environmental investment,so as to improve the efficiency of environmental protection investment.At the same time,it is expected to provide reference basis for improving managers’ environmental management capabilities and investment decision-making levels,as well as the overall sustainable development of the enterprise’s economy,environment and society. |
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