Table 1 Enterprise green development measurement.
From: Empirical evidence and role mechanisms of big data enabling corporate green development
Dimension | Indicator | Calculation method |
|---|---|---|
Economy profitability | Net profit margin on total assets | (Total net profit)/(average total assets) |
Net profit growth rate | Iincrease in net profit of the enterprise in the current period)/(net profit of the previous period) | |
Ratio of inventory to revenue | Inventory/(operating revenue) | |
Net fixed assets | (Original value of fixed assets) – (accumulated depreciation) – (impairment provisions) | |
Total factor productivity | Measured by OP | |
Enterprise size | ln (total assets) | |
Business costs | Sum of main operating costs and other operating costs | |
Sales expense | Sum of costs of business selling expenses | |
Management costs | Sum of the costs of administration and management | |
Social value | Earnings per share | (Net share profit)/(weighted average total equity) |
Remuneration of employees | Remuneration of employees | |
Workforce | ln(number of employees) | |
Environmental benefits | Environmental taxation | ln (main operating income)/ln (environmental taxes) |
ISO9001 certified or not | Set as 1 if the company is ISO9001 certified, or 0 otherwise. |
