淡江大學會計學系

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出版期刊目錄

期刊

項目	資料
卷期 Vol. & No.	第9卷第2期 Vol 9 No. 2
標題 Title	環境績效對環境揭露與經濟績效的影響 The Effect of Environmental Performance on Environmental Disclosure and Economic Performance
作者 Authors	祝道松　盧正宗洪晨桓　楊秀萍 Dauw Song Zhu Cheng Tsung Lu Chen Huan Hong Xiu Ping Yang
出版日期 Publish Date	2008-11-30
摘要 Abstract	未來的經濟將會從缺乏環境管理觀點的 20 世紀資本主義經濟，轉化成具有永續發展觀點的新經濟型態，亦即企業必須肩負起日益受到重視的環境管理面之社會責任。本研究主要在探討環境績效、環境揭露與經濟績效三者間之關聯性。在環境績效方面，以行政院環境保護署於 2000 年所辦理之工廠污染防治評鑑專案為衡量指標，並以企業年報所揭露事項來衡量環境揭露程度，而 Tobin Q 及經濟附加價值（EVA）則作為經濟績效的衡量指標。研究對象為評鑑專案中可取得完整資料之上市上櫃公司，並從台灣經濟新報資料庫及公開資訊觀測站取得經濟績效資料。研究結論發現：(1) 環境績效與環境揭露呈現顯著正向的影響性，表示環境績效較好的企業，其環境揭露程度較高； (2) 環境績效與 Tobin Q 或 EVA 並無顯著的關聯性，表示環境績效好壞與企業的經濟績效間沒有直接影響；(3) 環境績效可透過環境揭露來間接影響當年度 Tobin Q，證實環境揭露存在完全中介效果。 The economy’s trend will transform the non-environmental management in the 20th century of capitalism into the new era of sustainable development economic structure. Specifically, enterprises will undertake more social responsibility in the issue of environment management. The purpose of this study is to investigate the relationship among environmental performance, environmental disclosure and economic performance. We use Factory Pollution Prevention in 2000 investigated by EPA (Environmental Protection Administration), as the measure index for environment performance. The extent of environmental disclosure is measured by the magnitude of accounting information disclosed by the annual reports. Tobin Q and economic value added (EVA), on the other hand, are used to proxy for economic performance. Firms listed in the Taiwan Stock Exchange Corporation (TSEC) and the GreTai Securities Market (GTSM) are identified to obtain complete environmental
關鍵字 KeyWords	環境績效、環境揭露、Tobin Q、經濟附加價值、環境會計 environmental performance, environmental disclosure, Tobin Q, economic value-added (EVA), environment accounting
DOI (全文下載 Download)	10.6675/JCA.2008.9.2.04
相關文章 Related Articles	強制揭露之環保支出資訊是否具有價值攸關性？(Are Mandated Disclosures on Environmental Protection Expenses Value-Relevant?) 經濟附加價值與總經理更替之探討(A Study on EVA and CEO Turnover) 企業環境責任與環境會計資訊揭露之關係－綠色智慧資本與環境績效的中介效果(The Relationship between Corporate Environmental Responsibility and Environmental Accounting Information Disclosure: Mediation Effect of Green Intellectual Capital and Environmental Performance) 企業社會責任績效對首次公開發行公司期初報酬之影響(The Impact of CSR Performance on IPO Underpricing)