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Research On The Impact Of Low-carbon Development Mode On Enterprise Valu

Posted on:2022-12-19Degree:MasterType:Thesis
Country:ChinaCandidate:X Y JiangFull Text:PDF
GTID:2511306782957709Subject:Accounting
Abstract/Summary:PDF Full Text Request
Green and low-carbon is the inevitable choice for China's economic development.Facing the economic and social problems such as energy crisis and environmental pollution,the Party and the State have put forward the concept of green development and the "dual carbon" development strategy.What kind of value changes can be brought by the low-carbon development mode of enterprises is an important issue that affects the implementation of the low-carbon development strategy.Based on the research of enterprise value theory,this paper considers the enterprise value from two perspectives of enterprise economic value and social value,and analyzes the mechanism and effect of enterprise low-carbon development mode on enterprise value by using case study method and taking Baotou Iron and Steel Co.,Ltd.as the research object.It is found that enterprises mainly promote low-carbon development by means of low-carbon image building,low-carbon technology innovation and low-carbon facilities construction.Among them,the establishment of low-carbon image of enterprises affects the economic value of enterprises through cost management,stock price and other ways;By participating in low-carbon activities and promoting low-carbon employment,the social value of enterprises is affected.Low-carbon technology innovation can reduce costs through waste utilization.At the same time,it can enhance the competitiveness of product innovation and realize the improvement of enterprise economic value;By promoting industrial upgrading,adjusting energy structure and other ways to improve the social value of enterprises.The construction of low-carbon facilities can achieve asset appreciation and enhance the economic value of enterprises with less funds by obtaining government subsidies;At the same time,pollutant emissions are reduced and the social value of enterprises is improved.The research conclusion provides a theoretical basis for the impact of low-carbon development mode on enterprise value,and has practical guiding significance for enterprises to implement low-carbon development and enhance enterprise value.
Keywords/Search Tags:green and low carbon, economic value, social value, case study
PDF Full Text Request
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