利害關係人、環境管理與環保績效之關係

環境是人類生存的基本條件，也是人類的共同財產。但隨著經濟發展迅速下，土壤及地下水污染除了會危害人體健康和破壞環境生態外，更可能會造成社會問題，即社會的外部成本。綠色時代的來臨，這些污染問題也逐漸得到重視，當企業做好環境管理時，便能改善污染問題，因而改善環保績效。因此企業必須透過企業的內、外部利害關係人壓力與環境管理來共同監督，藉此維護整個環境顧及環保，以達到永續發展為最終目標。本研究透過台灣上市櫃之油電燃氣業、化學工業、鋼鐵工業、半導體業及光電業為研究對象以郵寄問卷進行普查，共寄發452份回收168份。首先，本研究擬確立內、外部利害關係人、環境管理及環保績效的定義及衡量構面，再透過內、外部利害關係人壓力及環境管理下探討是否對環保績效有影響，從實證結果發現這三者間確實會有顯著影響。最後，本研究結果確立內、外部利害關係人壓力及環境管理與環保績效呈正向關係，因此企業便可藉此來改善環保績效。

關鍵字

利害關係人；環境管理；環保績效

並列摘要

However, with the rapid economic development, soil and groundwater pollution not only damage human health and environmental ecology, but also result in social problems, namely the external social cost. With the coming of green time, these pollution problems are gradually taken into serious consideration. When companies positively engage in environmental management, the pollution problems will be solved, and then performance of environmental protection will be improved. Therefore, enterprises must supervise and main taint the environmental protection through the pressures of internal and external interested parties, to achieve the final goal of sustainable development. This study investigates Taiwan’s listed companies in the oil and electricity gas industry, the chemical industry, the steel industry, the semiconductor industry, and the photovoltaic industry through questionnaire. 452 questionnaires are distributed and 168 copies are collected. First, this study ascertains the definition of internal and external in forested parties, environmental management and performance of environmental protection, Next, the relationship among the above-mentioned variables will be explored. The empirical results indicate that the pressures of internal and external interested parties, and environmental management positively and significantly affect the performance of environmental protection. Therefore, companies can take those factors into consideration to improve the performance of environmental protection.