- 學位論文
我國電子業上市公司環境資訊揭露之探討
An Empirical Study of Environmental Information Disclosure: Evidence from the Listed Electronics Companies in Taiwan
摘要
本研究應用社會政治理論之概念性架構，探討影響我國電子業上市公司於年報與公司網站揭露環境資訊之因素與關聯性，並了解電子業上市公司中，綠色能源主力產業與通過ISO14000認證二項因素，是否會影響公司揭露環境資訊之程度。 本研究採用公開資訊觀測站2009年至2012年股東會年報與企業網站資料進行內容分析以取得企業環境資訊揭露程度得分，以相關性分析與多元迴歸分析探討公司規模、總資產報酬率、機構法人持股率、企業負債比率、罰款訴訟比率、產業類別及ISO14000認證等變數與企業環境資訊揭露程度之關聯性，並檢定產業類別與取得ISO認證二變項對企業環境資訊揭露程度是否產生影響。 實證結果顯示，我國電子業環保罰款訴訟比率及負債比率與企業環境資訊揭露程度呈顯著正相關。公司規模、總資產報酬率與機構法人持股比例與企業環境資訊揭露呈正相關，但未達顯著水準。T檢定顯示綠色能源主力產業與通過ISO認證二項因素，並不影響電子業上市公環境資訊揭露程度。
並列摘要
This study applied society political theory to explore determinants that affect Taiwanese listed electronics companies’ environmental information disclosure (EID) in their annual reports and website, and to understand the correlation between determinants and levels of EID. Possible differences in levels of EID between green energy industry firms and non-green energy industry firms, and between firms with/without ISO 14000 certification were also explored. This study targeted 332 firms in electronic industries in Taiwan during 2009 to 2012. The determinants of EID include firm size, returns on total assets, institutional ownership ratio, debt ratio, fines and penalties to net sales ratio, firm types and ISO14000 certification. Quantitative data were collected from the “Announcements - Financial Statements” section of Market Observation Post System (MOPS) website and TEJ Finance Database, and analyzed using multivariate statistical techniques. Scores of EID for sample firms were obtained through content analysis of each firm’s annual reports and websit announcements. Findings revealed that “fines and penalties to net sales ratio” and “debt ratio” had significantly positive impact on the levels of EID of Taiwanese listed electronic firms, while “firm size”, “returns on total assets” and “institutional ownership ratio”were of no significant influence. Also, T tests did not reveal significant differences in levels of EID between green energy industry firms and non-green energy industry firms, the same result was found for firms with/without ISO 14000 certifications.
參考文獻
延伸閱讀
- 劉俊儒、張育琳、傅彧偉（2019）。環境資訊揭露程度與資金成本之關係－以我國電子產業為例。當代會計，20(2)，217-264。https://doi.org/10.6675/JCA.201911_20(2).03
- 陳志誠（2005）。在電子化公文環境中加強資訊安全之策略初探。檔案與微縮，(77)，1-17。https://www.airitilibrary.com/Article/Detail?DocID=a0000489-200506-x-77-1-17-a
- 林晴妤（2018）。我國上市櫃企業獨立董事專業度與信用風險評等之關聯性探討：以電子業為例〔碩士論文，國立臺中科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0061-2201201800145800
- 游敏（2008）。我國上市公司資訊透明度與資訊揭露管道之關係研究〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2008.10654
- 陳建丞（2012）。An Study Determinants of Environmental Information Disclosure: An Empirical Study of Taiwan Listed Companies〔碩士論文，崑山科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0025-0307201200242800