企業永續發展環境資訊透明度之實證研究

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企業永續發展環境資訊透明度之實證研究

An Empirical Study on Transparency of Environmental Information in Corporate Sustainable Development

楊景雯 , Masters　　Advisor：唐代彪　　

繁體中文

永續發展；環境資訊；企業社會責任；邏輯斯迴歸分析； Sustainable development ； Environmental information ； Corporate Social Responsibility (CSR) ； Logistic regression analysis

Abstract │ Reference (68) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

The background of this research originates from the extreme weather phenomena throughout the world, leading to frequent disasters and making all people on earth to react and think about the drastic changes of their living environment. Through the exploration of environmental issues, the concept of sustainable development has been extended. The world has entered the era of globalization, and information technology has changed rapidly. The voice of requesting transparency is the driving force of sustainable development, and it is also an unavoidable issue and support of caring for environmental issue. Since private enterprises are the major economic pillars of developed and developing countries around the world, they are also the major sources of environmental and ecological changes. Therefore, the uncovered transparency of environmental issues on corporate sustainable development is selected as the topic of this research.
As the electronics industry plays an important role in Taiwan's economic development process, random sampling of 100 listed electronics companies are selected as the object of this study. The sustainable development and environmental information disclosed by Annual Report are taken as the subject of observation. Descriptive statistics, test on differences and correlation analysis are conducted on the variables of the sample. The logistic regression model constructed by the tripartite views of government, society and enterprises is to be used to predict the probability of enhancing transparency of environmental information under the concept of sustainable development. In addition, the influence of individual perspective from government, society and enterprise on transparency enhancement of sustainable development and environmental information will be analyzed.
Empirical results show that: (1) Shareholding ratio of government agency, number of independent board directors and supervisors, employee’s average years of service and independent variable of gross profit margin have positive effects on enhancing
transparency of corporate sustainable development and environmental information. (2) The logistic regression model and overall goodness of fit constructed by the views of government (shareholding ratio of government agency, shareholding ratio and pledged ratio of all board directors and supervisors, amount of investment to mainland China approved by Investment Commission, Ministry of Economic Affairs and number of independent board directors and supervisors), society (whether Corporate Social Responsibility Report, number of employees, average age and average years of service are prepared in accordance with Global Reporting Initiative framework international norms) and enterprises (gross profit margin, earnings per share, debt to total assets ratio, R&Dcost) have achieved significant level. The predicted accuracy of transparency for corporate sustainable development and environmental information is 80%.
The findings are described as follows: (1) The government is capable of enhancing its influence over disclosure of environmental information to its invested businesses; (2) The balance of power held by the independent board directors and supervisors of enterprises are able to help improve the transparency of environmental information; (3) Long-lasting employment relations imply the spirit of sustainable development, and disclosure of corporate environmental information can play a multiplying effect; (4) Enterprises get rid of the myth of competitive price, which is helpful to improve the transparency of environmental information.
In summary, this research wishes to provide development guidance for government, society and enterprises. Recommendations are given as follows: (1) Government should encourage the four fund investment companies and privatized state-owned enterprises to positively response and enhance the transparency of environmental information; (2) Government should strengthen the functions of the independent board directors and supervisors to urge enterprises to expose environmental information; (3) Enterprises should communicate with employees and stress on environmental issues so that growth
effectiveness of enterprises can be contributed to the community; (4) Enterprises should have in-depth development on brand, innovative service, the concept of sustainable development in response to climate change and creation of environmental and economic win-win competitive advantages.

Reference ( 68 ) 〈TOP〉

行政院環境保護署（2008）。產業環境會計指引。
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祝道松、盧正宗、洪晨桓、楊秀萍（2008）。環境績效對環境揭露與經濟績效的影響。當代會計，第九卷第二期237-270頁。
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連結：

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