媒體報導、企業環境績效及環境揭露關聯性之研究

The Relation among Media Coverage, Environment Performance and Environment Disclosure

蘇三瑋(Shan-Wei Sue)

指導教授 ： 黃振豊 ； 孔繁華

淡江大學/管理學院/會計學系碩士班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00036

摘要

近年來，環境保護相關議題，在國內日益受到重視。無論是政府單位或是傳播媒體的刊載宣導，都可以感受到良好的環境績效表現已為一個成功企業不可獲缺的一環。媒體的報導會影響社會大眾對該企業及其企業環保活動的認知，正向的環保行為報導，不但能夠幫助提升企業形象，對社會大眾而言，更具有第三人背書的加分效果。然而過去國內企業環境揭露的論述中，卻缺乏從媒體觀點探討企業環境績效與環境資訊揭露的關係。
本研究以台灣上市製造業公司為研究標的，首先以環境合理性(J-F係數)作為媒體報導之代理變數；其次使用環保署空保處建立全國企業之固定汙染排放量資料庫，作為環境績效之代理變數；最後參酌 Clarkson, Richardson and Vasvari (2008) 的揭露評分量表，採用內容分析法探討民國95年到98年間企業揭露於年報之環境資訊內容。依據 Aerts and Cormier (2009) 之研究，分析媒體報導、環境績效與環境資訊揭露三者關聯性。
研究發現，環境績效與環境資訊揭露程度呈正相關：環境績效與環境合理性呈負相關；環境合理性與環境資訊揭露程度之假說並未獲得支持。最後，發現媒體報導、環境績效與環境資訊揭露三者間存有內生關係，三者之間會互相影響。

關鍵字

環境資訊揭露 ； 環境績效 ； 媒體報導

並列摘要

Environmental protection and related issues have become a prominent topic in recent years. People acknowledge either from government sector or from press media release that better environmental performance becomes vital to a successful business. The press media coverage will affect people’s perception to the business. Positive media coverage of corporation environmental event will enhance corporate image, meanwhile, this seems to be a subtle endorsement by the media for corporation. Nevertheless, the effect of press media has on corporate environmental performance and environmental information disclosure is not widely analyzed by research. Hence, this research is conducted by analyzing samples of manufacture firms. Initially, I use environment rationality (J-F coefficient) as a proxy for press media coverage. Secondary, I use the emissions from stationary pollution database which was established by Environmental Air Protection Branch as an environmental performance proxy. Finally, I reference Clarkson et al’s (2008) Disclosure Rating Scale and use content analysis method to investigate corporate disclosure on environment information content from years 2006 through 2009. I accord to Aerts and Cormier’s (2009) research method to analyze the relationship between media report, environmental performance, and environmental information disclosure.
Empirical result supports that environmental performance is positively related to environmental disclosure while negatively related to environmental rationale. However, evidence does not support the relationship between environmental rationale and environmental disclosure. Last but not least, there is an endogenous relationship existed between press media coverage, environmental performance and environmental information disclosure.

並列關鍵字

Environment Disclosure ； Environment Performance ； Media Coverage

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