環境管理對企業經營績效之影響

The Impact of Environmental Management on Business Performance

黃雅慧(Ya-hui Huang)

指導教授 ： 林利萱

元智大學/管理學院/管理碩士在職專班/碩士(2013年)

https://doi.org/10.6838/YZU.2013.00110

摘要

氣候變遷嚴峻、生態面臨浩劫以及物種的消失，使得傳統損耗式的經濟發展模式，面臨需要「調整觀念、修正腳步、重新出發」的重要關鍵時刻。科技的發展，創造人類的文明、改善人類的福祉，企業的影響力日益龐大，甚至超越國家。
政府透過法令規定及鉅額罰款、消費者利用市場力量促使企業朝向綠色環保前進，而有環保自覺的企業正運用先進的科技尋求環保與經濟能夠並存的方式。
本論文以通過ISO14001且截至2012年12月31日止仍然為有效驗證之企業並將其進行一配二，取2005年至 2012年為樣本期間，以探討企業實施環境管理對於經營績效之影響，並研究企業實施環境管理與環保創新技術及財務績效間之關係。
本論文之實證結果指出，企業實施環境管理可帶來較佳的經營績效且需投入更多的研發創新，惟投入的研發創新未必能夠帶來更多的財務績效。顯示出綠色經濟時代的來臨，綠色競爭力已是企業的競爭優勢；其投入的研發創新主要著重於環保創新技術與設備，改善產品生產過程以減少對環境的衝擊，而非單純的創造商品差異化的商品化創新，所以不會因實施環境管理與研發支出結合而共同影響企業財務績效。
本研究結果顯示出「企業環保商機化」時代已來臨，企業必須將對環境衝擊納入決策，資本主義一直以來都是透過解決人們的需求，從中獲取利益，企業經營的目的應重新定義為「創造共享價值」，在賺錢的同時解決各種社會問題，不只降低對環境的傷害，更要創造解決環境惡化的方案，同時從商業模式中獲利，在綠色經濟席捲全球下，綠色競爭力將是企業下一個競爭優勢。

關鍵字

環境管理 ； ISO 14001 ； 綠色創新 ； 綠色競爭力 ； 經營績效

並列摘要

Severe climate changes, ecological catastrophes, and the disappearance of species have made the traditional depletion-type economic development model faced with the critical moment of “adjusting concepts, correcting paces, and restarting”. The development of technology has created human civilization and improved human well-being. The influences of businesses have increasingly expanded, and even beyond countries.
Governments’ regulations and hefty fines, and the utilization of market force by consumers have urged businesses to go green, and those environmentally conscious businesses are using advanced technology to seek for the coexistence of environmental protection and economy.
In order to investigate the impact of businesses’ implementation of environmental management on business performance, and analyze the relationship among businesses’ implementation of environmental management, innovative environmental technologies, and financial performance; the study selected ISO 14001 approved companies which are still valid by the end of December 31st, 2012 as samples, and the sample period was from 2005 to 2012.
The empirical results showed that businesses’ implementation of environmental management can bring better business performance, but need to invest more in research and innovation; however, the invested research and innovation might not be able to bring more financial performance. The results also showed that the age of Green Economy has arrived, and the green competitiveness has been businesses’ competitive advantage; their inputs of research and innovation mainly focus on innovative environmental technologies and equipment, improving production processes, and reducing the impact on the environment, rather than simply creating the commercialized innovation of merchandise differences; therefore, the financial performance will not be affected by the combination of the implementation of environmental management and R&D spending.
The study showed that the era of “corporate environmental opportunities” has come, and companies must take the environmental impact into account. Capitalism is based on making profits from solving people’s needs, but the purpose of running a business should be redefined as “creating shared values”. While making profits and solving social problems simultaneously, companies should be able to reduce environmental damage and create programs to address environmental deterioration. Since Green Economy is sweeping across the world, green competitiveness will be the next competitive advantage of the business.

並列關鍵字

Environmental management ； ISO 14001 ； Green innovation ； Green competitiveness ； Business Performance

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