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；公司治理則是採證券交易所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。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

並列摘要

This study try to explore the relationships between environmental strategy, environmental management and corporate governance. We used the publicly-listed manufacturing companies in 2015-2016 in Taiwan as our sample. Content analysis was used to collect and measure the environmental strategy and environmental management, and we got the evaluation data of corporate governance from the database of Taiwan Stock Exchange. Two-stage least squared regression was used to examine the relationships between environmental strategy, environmental management, and corporate governance. Our results found that there is no direct significant relationship between corporate governance and environmental strategy, but corporate governance could impact environment strategy through improving environmental management. Our results also found that there are significant interact relationships between corporate governance and environmental strategy. Our study can supplementing the deficiencies in environment and corporate related literature, and the study findings can also be used as a practical references for companies on environmental strategy and management.