بررسي رابطه ي بين عملكرد زيست محيطي و عملكرد مالي

The Survey Relationship between Environmental Performance and Financial Performance Iranian Companies

This study has investigated The relationship between environmental performance and financial performance in listed companies in Tehran securities exchange during 1380 to 1387. The purpose of this study is finding the relationship between environmental performance and financial performance and assembling the Model. In this study environmental performance index is having ISO 14000 certification .Financial performance indexes are: Tobin Q Index , profitability ratio and cash flow operating-to-assets ratio. The result of this study is that no existence significant relationship between environmental performance and financial performance. But existence significant relationship between firm size, advertising cost-to-sale ratio , export sale-to-total sale ratio , financial leverage and sale-to-assets ratio by financial performance . Also type of industry is effective on The relationship between environmental performance and financial performance.