企業環境保護政策的同儕效應

研究目的：探討同儕效應（peer effect）在企業環保政策中所扮演的角色。研究設計／方法：根據營業活動相似性以產業分類定義同儕，計算產業同儕環保措施淨評分、強勢評分、關注評分及各子項目得分的平均。研究結果：一、公司環保政策顯著受同儕公司環保政策的正向影響。二、此環保政策同儕效應對市場領導者、融資未受限及機構持股較高的公司更強烈。三、模仿產業同儕的環保政策有助於提升公司市場價值與市佔率。研究限制／啟發：未有具公評的標準給予權重來對環保政策評分給予適當加權。理論／實務／社會意涵：透過模仿同儕在環境保護政策的作法可降低公司環保投資的成本與風險。環保政策上的法令規範會對企業形成壓力，引導企業更積極面對環保的各項要求。創見／價值：提供企業在環境保護政策施行的參考，及主管機關在環境保護政策與法令規範執行之依據。

關鍵字

企業社會責任；環境保護；同儕效應

並列摘要

Purpose - To investigate the role of peer effects on corporate environmental protection policies. Design/methodology/approach - According to the similarity of the firm's core business activities, the industry classification is used to define the peer firms. The peer effect of environmental rating is measured by the average of net environmental rating in the same industry without sample firm. Findings - 1. The firm's environmental protection policy is significantly positively affected by the environmental protection policies of peer firms. 2. The peer effect of environmental protection policies is more pronounced for market leaders, financial-unconstrained firms and firms with higher institutional ownership. 3. Peer mimicking in environmental policies can enhance firm value and market share. Research limitations/implications - There is no public evaluation standard to provide weight of each environmental protection policy to calculate the weighted environmental protection policy score. Practical implications/Social implications - Environmental protection policies are important and large capital expenditures, and costs and risks can be reduced by imitating peers' practices in environmental protection policies. Laws and regulations on environmental protection policies will also put pressure on enterprises and guide them to more actively face the requirements of environmental protection. Originality/value - This study provides a reference for enterprises to implement environmental protection policies, and assist the government authorities with the laws and regulations related to environmental protection policies.

並列關鍵字

Corporate social responsibility ； Environmental protection ； Peer effect

參考文獻

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企業環境保護政策的同儕效應

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