環保意識、體制團體與環境管理關聯性之研究

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Title:	環保意識、體制團體與環境管理關聯性之研究
Other Titles:	Environmental Consciousness, Institutional Groups and Environmental Management
Authors:	黃振豊
Contributors:	淡江大學會計學系
Keywords:	環保意識;環境管理;企業競爭力;體制理論;Environmental Consciousness;Environmental Management;Competitiveness;Institutionalization;Institutional theory
Date:	2012-08
Issue Date:	2015-05-13
Abstract:	企業為因應全球與政府各項環境法規之規範、提升企業形象與善盡社會責任，在進行經營活動時，將環境因素納入考量者日增，投入的相關資源也持續增加。Steger（1993）指出企業管理除了基本五管（行銷管理，財務管理，人力資源管理，生產與作業管理，及資訊管理等基礎課程）外，尚應再增加｢環境管理｣成為企業的第六管。顯而易見，環境管理的重要性不容忽視。有鑑於此，本文結合Garriga and Melé（2004）所提出的工具性、政治性、整合性與道德性等四大企業社會責任理論及Richter （2011）與Scott （2008）等之體制理論，聚焦於環境責任，探討環保意識、體制團體與環境管理三者間之關係，企圖提出較完整的解釋與分析。目的欲瞭解企業環境經理人之在不同的環保意識下，是否產生不同的環境管理行為，而且該環境管理活動是否有效替公司創造競爭優勢；同時，奠基於體制理論，探討體制團體對台灣企業執行環境管理活動及行為的影響；更進一步審視環保意識與環境管理之關係是否會受到相關體制團體之影響。本文之貢獻在於過去有關於環境管理的研究，大多只關注單一理論與環境管理之關係，鮮少進行多重理論之整合，本研究率先嘗試整合Garriga and Melé（2004）四大企業社會責任理論基礎探索台灣企業的環保意識之考量為何，分析不同的體制團體壓力來源如何影響企業環境管理行為，相信透過本研究可作為往後針對企業環境管理與競爭優勢相關研究參考。同時，冀望藉由本研究可以發現體制壓力乃企業落實環境管理不可或缺的因素，體制壓力愈大愈能驅使企業積極進行環境管理，進而達到綜效。此項發現可呼籲各體制團體透過消費、投資、參與環保組織等管道發揮拉引力量（Higley and Leveque, 2001），協同企業一起落實環境保護責任，朝臻善永續的目標發展。 Environmental management is receiving much attention in business and practiced into business strategy. This article aims to explore the relationship concerning the environmental consciousness, institutional groups and environmental management. The objective is to examine whether the environmental consciousness affect the environmental management. A useful framework proposed by Garriga and Melé（2004）who argue that the most relevant CSR theories and related approaches are focused on one of the following aspects of social reality: economics, politics, social integration and ethics （see also Carroll 1999）. Owing to lack of a theories-integrated research to discussion these four groups, it motivates us to conduct an exploration into the impact of environmental consciousness on environmental management. This paper also attempts to apply the institutional theory to shed the light on the potential impact of environmental management. From stakeholder view, it argues that corporate implement friendly environmental management will gain reputation capital, identify more opportunities for cooperation and attract customers. Thus, this article also explores how the environmental management creates competitive advantage. The most contribution in this study is we start the research from the environmental consciousness, institutional groups and environmental management, also deliberate the theories including economics, politics, social integration and ethics. We also extend our research to stretch the direct and indirect effects of different institutional pressure resources on environmental management. We believe the research with integrated design could not only make a breakthrough in our findings but also offer academics for future research directions to do comprehensive analyses. The research could offer valuable theoretical importance and referred value in the research of environmental issue management
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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