Environmental Behavior and Performance Evaluation of Steel Enterprises—Take SG Company as an Example

DOI

10.2991/aebmr.k.191217.089How to use a DOI?

Keywords

EVA, Green EVA, Environmental Protection Investment

Abstract

This paper selects the traditional EVA and green EVA performance evaluation methods, to explore the influence of enterprise environmental protection investment. Based on the financial data of SG enterprise in 2016-2018, the effect of the two valuation methods on the performance evaluation of steel industry enterprises is analyzed by comparing the results of the enterprise value calculation, and the enterprise value assessment is carried out on the basis of EVA valuation method. Compared with the traditional EVA method, the green EVA method has the incremental information content in the adjustment part of the specific environmental factors, but the explanation degree of the two is basically the same in the degree of interpretation of the enterprise value. The combination of green EVA method and traditional EVA method can better evaluate the value of enterprises.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hao Tian
PY  - 2019
DA  - 2019/12/20
TI  - Environmental Behavior and Performance Evaluation of Steel Enterprises—Take SG Company as an Example
BT  - Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
PB  - Atlantis Press
SP  - 499
EP  - 504
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191217.089
DO  - 10.2991/aebmr.k.191217.089
ID  - Tian2019
ER  -