利害關係人、環境績效與環境揭露關聯性之研究

The Relationships among Stakeholders , Environmental Performance and Environmental Disclosure.

陳英如(Ying-Ju Chen)

指導教授 ： 徐志順

淡江大學/管理學院/會計學系碩士班/碩士(2011年)

https://doi.org/10.6846/TKU.2011.00121

摘要

本研究旨在探討利害關係人、環境績效與環境揭露之關聯性。由於利害關係人是影響企業環境績效與環境揭露之重要因素，若企業在制訂環境管理決策時，將利害關係人構面納入考量，則較會滿足利害關係人之需求及加強環境管理以提升環境績效，並透過年報揭露環保相關訊息予利害關係人，提高資訊透明度，企業以此善盡社會責任以提升競爭力。
本研究係以行政院環保署空氣污染排放量資料庫為環境績效衡量指標;在利害關係人方面，則以大股東持股比、負債比率、是否曾在二年內因違反環保法規而被處罰及媒體報導次數為利害關係人力量之代理變數，最後採用內容分析法衡量2009年台灣上市製造業公司其年報中有關環保資訊揭露程度。
研究結果發現：利害關係人力量會顯著影響環境績效，其中，是否曾在二年內因違反環保法規而被處罰及媒體報導次數與環境績效呈顯著負向關係; 利害關係人力量亦對環境揭露有顯著之影響，大股東持股比與環境揭露呈顯著負相關;媒體報導次數與環境揭露呈顯著正相關;負債比率與自願性環境揭露呈顯著負相關;企業環境績效越不佳，年報中之環境揭露程度越高。

關鍵字

利害關係人 ； 環境績效 ； 環境揭露

並列摘要

This study aims to investigate the relationships among stakeholder forces, environmental performance, and environmental disclosure. In making environmental management decisions, firms which take stakeholders into account can better satisfy stakeholders’ needs, strengthen environmental performance, and promote information transparency via disclosing more environmental information to stakeholders, so as to enhance the company’s social responsibility and competitiveness.
This study uses the Taiwan Emission Data System (TEDS) provided by the Environmental Protection Administration as environmental performance . Proxy variables for stakeholder forces consist of: major shareholding ratio, debt ratio, penalties resulting from regulatory violations within the last two years, and the number of media coverage reports. Finally, content analysis method is employed to measure the extent of environmental information as disclosed in the annual reports made by Taiwan listed manufacturing firms in 2009.
Research findings indicate that stakeholder forces significantly affect environmental performance, in particular, penalties due to regulation violations the last two years and the number of media coverage reports have significantly negative association with environmental performance; stakeholder forces have a significant effect on environmental disclosure. The findings also indicate that the shareholding ratio has negative effect on environmental disclosure, whereas media coverage has positive effect on environmental disclosure. Debt ratio has negative effect on voluntary environmental disclosure. It is suggested that the poorer the firm’s environmental performance, the more environmental information it tends to disclose in its annual report.

並列關鍵字

Stakeholders ； Environmental Performance ； Environmental Disclosure.

參考文獻

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