企業綠色策略對企業綠色績效與綠色競爭優勢之影響

The Impact of Corporate Green Strategy on Corporate Green Performance and Green Competitive Advantage

陳俊碩(Chun-Shuo Chen)

指導教授 ： 徐純慧 ； 游志青

國立臺北大學/商學院/企業管理學系/博士(2014年)

摘要

本研究旨在探討在綠色體制因素的要求下，企業綠色策略對企業綠色績效與綠色競爭優勢的影響，即探究企業在面對綠色體制因素的壓力時，企業所提出的企業綠色策略對於企業綠色績效與綠色競爭優勢的影響。為彌補臺灣仍欠缺能充分反應產業現況與社會需求的本土化企業積極性環境責任績效衡量指標的不足，本研究運用內容分析方法，針對臺灣較具備國際化科技水準的高科技產業的指標性公司，就其已公佈之企業社會責任報告中相關的環境管理作為進行內容分析，輔以專家學者的審視，從中建立企業環境責任觀念架構。本研究並以此觀念架構建構出企業環境責任績效衡量指標，然後依此指標設計問卷，選擇國內高科技製造業公司進行問卷調查，以探究臺灣高科技公司在綠色體制因素的要求下，其企業綠色策略對企業綠色績效與綠色競爭優勢的影響，以及在此影響過程中，企業的綠色資產與綠色技術是否具有中介效果。

經由資料分析與實證分析的結果，本研究得到以下主要的結論與策略性建議:

一、建立通則性的企業環境責任觀念架構與企業環境責任績效衡量指標。

二、企業綠色資產與綠色技術是企業獲得綠色競爭優勢的主要因素。

三、企業綠色策略對企業綠色資產、綠色技術、綠色績效以及綠色競爭優勢有顯著的正向影響，且在企業綠色策略對企業綠色績效與綠色競爭優勢的影響中，企業綠色資產與綠色技術具有顯著的中介效果。

四、企業應運用企業環境責任觀念架構之內涵提昇綠色競爭優勢，並依企業環境責任績效衡量指標，查核上下游廠商之環境責任績效。

五、政府政策單位應該及早制定相關的綠色規範，並提供資源與管道去協助企業獲得綠色資產與綠色技術。

關鍵字

企業社會責任 ； 綠色競爭優勢 ； 綠色績效 ； 綠色技術 ； 綠色資產 ； 綠色策略 ； 企業環境責任

並列摘要

This study aims to explore the effect of corporate green strategy practiced by the firm on the corporate green performance and the green competitive advantage under the request of the green institutional factor. Therefore, this study seeks to determine the abovementioned effect under conditions where the firm faces the pressures of implementing the green institutional factor. This study uses the content analysis method of qualitative research to examine environmental management actions as inferred from the corporate social responsibility (CSR) reports that were issued by leading Taiwanese high-technology electronic firms whose technologies belong to the international level. The method is employed to compensate for the insufficiency of local and active measurement indicators of corporate environmental responsibility (CER) performance in fully reflecting the current industrial conditions and social needs in Taiwan. The conceptual framework of CER in this study is built based on the views of specialists and scholars. Moreover, this study builds measurement indicators of CER performance in accordance with its conceptual framework of CER. Consequently, the questionnaire is formulated in accordance with the measurement indicators of CER performance. High-technology manufacturing firms in Taiwan were chosen as subjects for the analysis of the effect of corporate green strategy on the corporate green performance and the green competitive advantage, as well as the mediating effect of corporate green assets and corporate green technologies on the previously mentioned effect in accordance with the green institutional factor.

This study derived the following contributions and strategic suggestions from the data analyzed and results of empirical analyzed.

(1)A conceptual framework of CER and its performance measurement indicators can be established.

(2)The main factors of firms that can be employed to obtain the green competitive advantage are corporate green assets and corporate green technologies.

(3)The direct effect of a corporate green strategy on corporate green assets, green technologies, green performance, and green competitive advantage can be proven. Furthermore, the mediating effect of corporate green assets and corporate green technologies in influencing the corporate green strategy on the corporate green performance and the green competitive advantages can be defined.

(4)Firms should use the conceptual framework of CER to promote the green competitive advantage, and according to its performance measurement indicators, firms should examine and classify CER performance in the upstream and downstream firms.

(5)Governments should design regulations for CER as soon as possible, and provide resources and channels to help firms obtain corporate green assets and corporate green technologies.

並列關鍵字

Corporate Social Responsibility ； Green Competitive Advantage ； Green Performance ； Green Technologies ； Green Assets ； Green Strategy ； Corporate Environmental Responsibility

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