綠色會計模式的實驗性設計與建置

An Experimental Design & Implementation of Green Accounting Model on Industrial Products

李素琴(Su-Chin Lee)

指導教授 ： 黃崇興

共同指導教授 ： 陳明賢(Mingshen Chen)

國立臺灣大學/管理學院/財務金融學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.00435

摘要

當前，環境保護已然成為世界關心的議題。 而國際間的綠色採購趨勢，更突顯企業需善盡企業社會責任，方能保有競爭力與永續發展。
企業揭露環境資訊為善盡環境保護責任的方式之一，目前國際上已發展出多項關於環境資訊公開的相關規範與標準，且許多國家已經開始要求企業定期揭露環境保護資訊。因此，公開環境資訊以檢視企業的環境績效已成為一股不可抵擋的潮流與趨勢。
環境會計又稱綠色會計，係將現有企業環境活動對於財務的影響，以價值的形式對環境變化進行確認、統計、分析與揭露，以提供企業決策者對於環境管理決策的參考。近年來，國際間開始鼓勵產業建立環境會計系統。雖然各國的推動方式、架構不盡相同，但由各國政府陸續公布環境會計推動指引可了解環境會計系統建置已成為趨勢。
本研究以台達電子為研究對象，旨在探討環境會計系統建置的實務作法，並以台達電子數據進行試算，除了希望得出實際環境報表外，更能找出企業在建置環境會計制度時容易碰到的限制與瓶頸，並提出解決方法。

關鍵字

企業社會責任 ； 綠色會計 ； 環境會計

並列摘要

Environmental protection is the most important issue in the world. With the trend of the green procurement, companies need to be socially responsible for being competitive.
Disclosing information of environmental protection is one of these ways. There are many guidelines about how to implement Environmental Accounting and also many governments ask public companies to disclose their environmental information. Disclosing environmental information has became an irresistible trend for companies.
Environmental Accounting is also called “Green Accounting”. It is a systematic way to record a company’s environmental information and to understand how environmental protections affect the company’s performance. Recently, many governments have launched Environmental Accounting guidelines. Even though these guidelines are different in formats and steps, implementing Environmental Accounting is still a trend.
This research is based on Delta Electronics, a large power supplies company in Taiwan. The purpose of this research is to find a systematic approach for implementing Environmental Accounting. We will calculate Delta’s environmental data and produce 4 main Environmental Accounting statements. Also, this research hopes to find the difficulties and bottlenecks when implementing Environmental Accounting and give a solution.

並列關鍵字

CSR (Corporate Social Responsibility) ； Environmental Accounting ； Green Accounting

參考文獻

8. 行政院環境保護署網站http://www.epa.gov.tw/

1. Japan Environmental Agency, “Environmental Accounting Guidelines”, 2005

2. Japan Environmental Agency, “Environmental Accounting Guidelines”, 2002

3. Japan Environmental Agency, “ Developing an Environmental Accounting System”, 2000

6. United Nations, “Environmental Management Accounting: Procedures and Principles, 2001