綠色製造對企業形象、競爭力及財務績效之影響

The EFFECTS OF GREEN MANUFACTURING ON CORPORATE IMAGE, COMPETITIVENESS AND FINANCIAL PERFORMANCE

黃繼霆(Chi-Ting Huang)

指導教授 ： 葉焜煌

大同大學/經營設計學院/事業經營學系所/碩士(2009年)

摘要

近年來，因為政府對廢棄物及危害環境物質的立法以及民眾環保意識的提升，企業也發現綠色製造的重要性，使得企業逐漸重視綠色供應鏈的規劃。綠色製造的最大特色在於將環保融入企業的經營，使企業內部形成良好的環境意識，以符合環保的方法降低成本，不但有利於環境，又可塑造優質的企業形象以及提升財務績效。因此，本研究目的在探討綠色製造對企業形象、競爭力及財務績效之影響，將綠色製造分為綠色入廠、綠色生產以及綠色出廠等三個構面，探討其對於提升企業形象、競爭力及財務績效的效果。
本研究以台灣地區通過ISO14001環境管理認證的廠商為研究對象，利用郵寄問卷進行普查；以及2008商業周刊公佈的台灣製造業1000大扣除有通過ISO14001的廠商後，進行便利抽樣，然後一樣是採用郵寄問卷方式 ，進行資料蒐集。實證資料利用AMOS軟體進行結構方程式模型分析與驗證型因子分析，以最大概似法估計模式中之參數。結果發現：(1)綠色製造對企業形象有顯著的影響；(2)綠色製造對競爭力有顯著的影響；(3)綠色製造對財務績效沒有顯著的影響；(4)競爭力對財務績效有顯著的影響；(5)企業形象對財務績效有顯著的影響。
研究結論：(1)廠商若要提高企業形象、競爭力，必須要綠色入廠機能，也就是包括了供應商的整合和原物料的採購；(2)綠色生產將製程最佳化，使原物料、水和能源的使用獲得節約，進而提升競爭力，競爭力再間接地影響財務績效；(3)綠色出廠包括環保包裝、綠色行銷和環保配銷，此舉不但會大大提升企業形象，也會因包裝耗材最少化以及廢棄物管理使得成本下降，不但提升競爭力還間接地提升了財務績效。

關鍵字

綠色製造 ； 企業形象 ； 競爭力 ； 財務績效

並列摘要

Due to the legislation for waste and biological hazard and enhancement of the environmental protection consciousness among public in recently years, enterprises also find the importance of green manufacturing; therefore, enterprises start to focus on the planning of green supply chains. The most sophisticate feature of green manufacturing is to integrate environmental issues into business; in other words, it can form a better environmental protection consciousness for the enterprise, and reduce the cost in an environmental way. In this manner, it not only makes benefits to environment, but also represents a high quality corporate image to increase the financial performance. Hence, the goal of this study is to discover the effects of green manufacturing on corporate image, competitiveness and financial performance, and classify green manufacturing into three categories-- green inbound, green production, green outbound; moreover, to discuss how do they impact the increasing of corporate image, competitiveness and financial performance.
The subject of this study is the corporate which has ISO 14001 certification, and use mailed questionnaire to census the data. This study use Amos software to conduct a analysis of structural equation modeling and confirmatory factor analysis based on MLE (Maximum Likelihood) Parameter Estimation. The result indicates that (1) green manufacturing has a significant effect on corporate imagine (2) green manufacturing has a significant effect on competitiveness (3) Green manufacturing has a significant effect on financial performance.
The conclusion of this study: (1) if the corporate wants to increase its corporate image, competitiveness and financial performance, it should strengthen its function of green inbound; in other words, it need to integrate suppliers and the purchasing of raw materials; (2) green manufacturing optimizes the manufacturing process, also result in saving raw materials, water and energy. In this way, it not only can increase the competitiveness, but also has an influence on financial performance indirectly. (3) green outbound includes environmental packing, green marketing and environmental distribution. Due to this classification, it can improve corporate imagine, and reduce the cost on account of packing waste minimum and waste managing management. Eventually, this will increase the competitiveness and financial performance as well.

並列關鍵字

Green Manufacturing ； Corporate Image ； Competitiveness ； Financial Performance

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