Firm size has an impact on different aspects of business and is regarded as one of the key factors that determine its competitiveness. Large companies have an advantage of economies of scale as well as a higher financial, human, technical potential, while small companies are usually more flexible and innovative. The growing attention to the environmental aspects of business implies the need to study the impact of firm size on environmental sustainability. Giving the multidimensional nature of the latter as well as the lack of necessary data, it is a major challenge to develop an effective measurement framework. The approach proposed in the study is based on the assessment of share of personnel costs in the value of production or turnover, which is associated with the value created without additional environmental pressure. The results of the analysis demonstrate that small firms are more sustainable in manufacturing, construction and related activities, while large companies are better for the environment in resource intensive activities based on the concentrated sources of energy and materials.

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企业规模对环境可持续性的影响：基于成本结构分析的评估

公司规模对业务的不同方面都有影响，被认为是决定其竞争力的关键因素之一。大公司具有规模经济优势以及更高的财务、人力和技术潜力，而小公司通常更具灵活性和创新性。对企业环境方面的日益关注意味着需要研究企业规模对环境可持续性的影响。鉴于后者的多维性以及缺乏必要的数据，开发有效的衡量框架是一项重大挑战。研究中提出的方法基于对人员成本在生产价值或营业额中所占份额的评估，这与在没有额外环境压力的情况下创造的价值有关。