環境策略、環境管理、公司治理關聯性之研究－以台灣上市櫃製造業為例

本研究旨在探討台灣上市櫃製造業環境策略、環境管理及公司治理之間的關聯性，以2015年及2016年發行企業社會責任報告書之公司為樣本，發展環境策略及環境管理評分量表，採內容分析法對企業社會責任報告書進行評分；公司治理則採公司治理中心評鑑之結果衡量。本研究採二階段估計方法探討企業環境策略與環境管理之關聯性，研究結果指出，環境策略與環境管理之間有正向之關聯性，彼此相互影響，而公司治理與環境策略之間則無直接顯著之關聯性，但公司治理與環境管理會交互影響環境策略，且公司治理會透過環境管理影響環境策略。本研究之結果除了補充相關文獻之不足外，亦可作為企業對環境保護採取之策略及管理上之參考。

關鍵字

環境策略；環境管理；公司治理；企業社會責任；製造業

並列摘要

The objective of this study was to examine the relationships among environmental strategies, environmental management, and corporate governance in public-listed manufacturing companies in Taiwan. With corporate social responsibility (CSR) reports in 2015 and 2016 as our samples, we developed an environmental management evaluation scale and employed content analysis to assess the CSR reports. Corporate governance was assessed by the evaluations from the Corporate Governance Center of the Taiwan Stock Exchange. This study used a two-stage estimation approach to examine the connection between the environmental strategies and environmental management of firms. The results indicate a positive association between environmental strategies and environmental management. No direct effect existed between corporate governance and environmental strategies; however, there is an interaction between corporate governance and environmental management with respect to their effect on environmental strategies, and corporate governance impacts environmental strategies via environmental management. The results of this study complement for the gap in relevant literature and offer firms reference for strategies and management in environmental protection.