近年來許多氣候帶來的災害,對人類的生命財產帶來巨大的損失。經過許多科學家多年的觀察與實驗,已經證實了人類所造成的溫室氣體對地球的氣候變遷產生很大的影響,許多環保人士宣導此觀念,這個觀念已經深植於許多人的心中,溫室氣體排放的管制,才被注意到。本研究以2006年金融時報(Financial Times)2006年全球500大企業,並將樣依產業別區分為石化發電業、化學業、石油天然氣、機動器具及災害保險業等以及依企業位於國家開發程度最為區分作為樣本,來分別探討溫室氣體排放減量的狀態。 本研究的研究結果發現到,樣本中的企業於通過京都議定書至生效後,溫室氣體排放減量並不明顯;企業為於高開發程度國家,溫室氣體排放減量的效果也不明顯;溫室氣體相關產業的溫室氣體排放減量,溫室氣體排放減量的效果並不明顯;歐盟、美國與澳洲之溫室氣體相關產業,溫室氣體排放減量的效果較明顯。最後以多元迴歸分析發現到,溫室氣體排放減量,對於企業的ROA沒有顯著的負向影響;對於ROE則有顯著的負向影響。
In recent years many climates brought the disaster, brought massive loss to humanity's life and property. After many scientists many years observation and the experiment, already confirmed the humanity creates the greenhouse gas has the very tremendous influence to Earth's climate vicissitude, many environmental protections public figures guidance this idea, this idea already deeply planted in many person of hearts, the greenhouse gas emissions the control, is only then noted. This research take 2006 the Financial Times in 2006 the global 500 largest firms, and the type according to the industrial other discrimination as the petrified electricity generation industry, chemistry industry, the petroleum natural gas,the mobile appliance and the disaster insurance industry and so on as well as is located according to the enterprise the national development degree most to differentiate takes the sample, separately discusses the greenhouse gas to discharge the decrement the condition. This research findings discovered, in the sample enterprise to after becomes effective through the Kyoto protocol, the greenhouse gas emissions reduction not to be certainly obvious; The enterprise develops the degree country for high, the greenhouse gas emissions reduction the effect not to be obvious;The greenhouse gas correlation industry greenhouse gas emissions reduction, the greenhouse gas emissions reduction the effect not to be certainly obvious; Of greenhouse gas correlation industry European Union, of US and the Australia, the greenhouse gas emissions reduction the effect to be more obvious. Finally to the multiple regression analysis discovered, the greenhouse gas emissions reduction, has not revealed the negative direction influence regarding enterprise's ROA; Has reveals the negative direction influence regarding ROE.