企業網站環境會計資訊揭露影響因素之研究

由於網路所帶來的便利性與時效性及環境保護已成為企業經營模型的重要議題，因此網站環保資訊的揭露日趨重要；在環境保護要求增加的情況下，電子業為提升競爭力，也會日漸重視此議題。本研究以Logistic迴歸分析探討電子業企業網站環境會計資訊揭露性質的因素，其次，採用複迴歸分析探討電子業企業網站環保資訊揭露程度。研究結果發現，國際化與外資持股比率與機會性揭露性質呈顯著正相關，外資持股比率與資訊揭露程度呈顯著正相關，即外部效果是影響網站揭露相關環境資訊之因子；分析師預測人數、國內法人持股比率及財務狀況方面，則呈現未達顯著水準之相關性。由研究結果可知，國內的企業多採消極地提供環境資訊，主管機關在訂定綠色會計制度時，不應只考量國內情形，更應將國外因素加入衡量，以訂立一套完善之環境準則方針，以使國內企業環境資訊揭露更健全，增加企業資訊透明度。

關鍵字

網站環保資訊；揭露性質；揭露程度

並列摘要

Both convenience of internet and environmental protection become two important issues for business operation. The environment information disclosure on the websites is gradually important. When environmental protection becomes more and more popular in Taiwan society, companies in Taiwan Information Technology (IT) industry pay more attention on this issue. This study use Logistic Regression Model to investigate which factors will influence whether environment information disclose on company's website or not. Then, the study use Multiple Regression Model to investigate which factors will influence the environment information disclosure intensity on company's website. Results suggest that internationalization and foreign investment stock holding ratio positively associate with opportunity of environmental information disclosure. Foreign shareholdings also positively associate with disclosure intensity. Number of analyst, domestic institution stocking holding ratio, financial condition and corporate size do not present any significance relationship. This result of study can provide a suggestion to government officers. When government makes the green accounting policy, it should not only consider domestic situation but also include other foreign factors.