財務報表環境資訊揭露品質影響因素之探討－以國內上市公司為例

An Investigation of Corporate Environmental Disclosures

翁霓(Nei Weng) ； 蕭運炎(Yun-Yen Hsiao)

《東吳經濟商學學報》 61期 (2008/06) Pp. 1-30

https://doi.org/10.29735/SJEB.200806.0001

摘要

2005年2月16日起正式生效的京都議定書，主要目標放在遏止全球氣候暖化的加速，是在世界各國自一九九七年起的不斷努力下所達成。「京都議定書」的協議內容，不但是企業應該嚴肅正視的永續經營的問題，也是教育界及學術界應該同步努力的方向。
本研究以國內624家上市公司91年度的股東會年報為研究樣本，探討上市公司股東會年報中環境資訊揭露的現況。研究中以內容分析法，對股東會年報中環境資訊進行揭露評分，然後再進行迴歸分析。
實證結果發現，國內上市公司的環境資訊揭露中，「經濟因素」的環境資訊揭露佔最高分，其次為「其他相關環境資訊」的揭露，再其次為「公司污染防制狀況」的環境資訊揭露，最後才是「訴訟事件」的環境資訊揭露。實證結果也發現，規模較大的公司，其環境資訊揭露的確較多；已獲得ISO14000認證的公司，其環境資訊揭露亦較多；但環境敏感產業和環境資訊揭露間的關係則並不顯著。若進一步檢視環境資訊揭露總得分發現，全體上市公司的環境揭露分數偏低，且在揭露的實質內容上仍有許多改進的空間。

關鍵字

環境資訊揭露 ； 環境敏感產業

並列摘要

This paper evaluates the environmental information disclosures of year 2002 annual reports made by 624 listed companies of Taiwan Stock Exchange. Content analysis was used to determine the extent of environmental reportings. This research examines the relation between the environmental disclosures and characteristics of the companies. The analysis finds that firm's size and ISO 14000 Certification are significantly positively associated with environmental information disclosures. Environmentally sensitive industries do not provide more environmental disclosures. These results indicate that the voluntary environmental information disclosures in Taiwan are limited and inadequate.

並列關鍵字

Environmental Information Disclosures ； Environmentally Sensitive Industries

參考文獻

Aerts W.,D. Cormier,M. Magnan(2006).Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective.Journal of Accounting & Public Policy.25,299-331.

Bewley, K.,Y. Li(2000).Disclosure of Environmental Information by Canadian Manufacturing Companies: A Voluntary Disclosure Perspective.Advances in Environmental Accounting & Management.1,201-226.

Campbell, D.(2004).A Longitudinal and Cross-Sectional Analysis of Environmental Disclosure in UK Company-A Research Note.Journal of the British Accounting Review.36(1),107-117.

Cooke, T. E.(1989).Voluntary Disclosure by Swedish Companies.Journal of International Financial Management and Accounting.1(2),1-25.

Cormier, D.,M. Magnan(2003).Environmental Reporting Management: A Continental European Perspective.Journal of Accounting and Public Policy.22(1),43-62.