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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/102298

    Title: 企業營運的效率性整合環境投資的評估
    Other Titles: Operational efficiency integrating the evaluation of environmental investment
    Authors: 郭惠雯;Kuo, Hui-Wen
    Contributors: 淡江大學會計學系碩士班
    Keywords: 管理效率;中小企業;碳強度;資料包絡分析法;Management Efficiency;Small and Medium Enterprises (SMEs);carbon intensity (carbon-intensive);Data Envelopment Analysis (DEA)
    Date: 2014
    Issue Date: 2015-05-04 09:52:17 (UTC+8)
    Abstract:   由於全球對氣候變遷減緩意識的興起,企業環境責任逐漸為社會大眾所重視。因此,本研究以「低碳經濟永續」的觀點,探討各類型管理者是否有效率的回應氣候變遷減緩,並朝向低碳企業邁進。本研究以日經500以及S&P Japan中小型指數成分股中的142間日本企業為研究樣本,透過資料包絡分析法,結合考量經濟永續與環境永續建立實證模式,從2008年至2012年,逐年觀察日本各類型企業的經理人在承諾減排期間之管理效率差異。
      With the rise of global awareness of climate change mitigation, corporate environmental responsibility has been increasingly valued by the community. In light of this, this study examined the concept of sustainable low-carbon economy, exploring how various types of managers efficiently respond to climate change mitigation, and their efforts towards managing a low-carbon enterprise. The sample for the study is comprised of 142 Japanese firms from different industries listed in the Nikkei 500 and the S & P Japan SME index between 2008 and 2012.This research adopted the data envelopment analysis (DEA) method which combines sustainable economy and sustainable environment through a empirical analysis in order to observe the Japanese managers’ ability of fulfilling their commitments to reducing annual carbon emissions and their performance differences in management efficiency.
      The results show that regarding the performance in management efficiency, small and medium enterprises (SME) in the non-environmentally sensitive industries performed the best in the period of stable economy. However, when facing a volatile economy, large-scale enterprises in the non-sensitive industries performed better compared to their SME counterparts in operational efficiency integrated with the evaluation of environmental investment. In order words, the comprehensive ability of large-scale enterprises to solve crises and shoulder corporate environmental responsibility was better than that of SME in the non-sensitive industries. However, the management of SME in the environmentally sensitive industries performed the worst in management efficiency pertaining to maintaining sustainable economic growth and taking environmental responsibility.
      Based on these indicators, carbon intensity (carbon-intensive) and environmental expenditure budget, SME in the non-sensitive industries outperformed their counterparts in utilizing and controlling resources. Contrarily, the managers of large-scale enterprises in the non-sensitive industries did not efficiently use resources to reduce total carbon emissions.
      These findings has major contribution to filling the gap in empirical studies by incorporating small and medium enterprises as a research subject and also to providing evidence of how different types of Japanese coporate management were committed to reducing carbon emissions effectively while pursuing economic sustainability.Last but not least, this research can certainly help industries plan futures policies.
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