以少生多的企業社會責任-企業節能減碳、環境創新與財務績效之關連性

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Title:	以少生多的企業社會責任-企業節能減碳、環境創新與財務績效之關連性
Other Titles:	Csr through Doing More with Less:Energy Conservation &Amp;Emission Reduction, Environmental Innovation, and Financial Performance
Authors:	郭樂平
Contributors:	淡江大學會計學系
Keywords:	三重底限;生態效率(Eco-efficiency);環境創新;利害關係人;Triple bottom line;eco-efficiency;environmental innovation;stakeholder
Date:	2012-08
Issue Date:	2015-05-18 16:03:48 (UTC+8)
Abstract:	日本是一個能源匱乏的國家,所以，政府十分重視能源節約和能源效率的提高，對於日本企業經理人而言「改善能源使用效率與消耗」無疑將是往後重要的經營課題。故企業經理人該如何刪減無附加價值的支出、致力永續發展創新機會的辨識並能節能減排持續友善環境生態，兼顧三重底限（Triple Bottom Line）中環境與經濟的永續發展，以較少的投入資源（能源）及較低的環境負荷方式營運，創造較大的經濟利益來對利害關係人負責。生態效率(Eco-efficiency)的理論基本上強調「以少生多」（doing more with less）的企業社會責任營運模式，也就是企業以消耗較少的資源及低環境負荷衝擊，來創造更多的價值。以往關於環境績效和公司績效與價值之間的研究爭議，大多未從生態效率觀點衡量環境績效，或許生態效率指標是一項良好的環境績效指標可以幫助解釋之前學者間不一致的研究結論。以往文獻討論環境績效對企業績效上的影響時，較少併同考慮企業經理人辨識及選擇環境創新機會的能力。畢竟創新是企業生存不可或缺的核心要素，亦是企業永續發展的關鍵。然而，不是每位創業家或經理人都能夠發現這些創新機會歷經金融海嘯及目前的歐債危機，全球企業未來的成長面臨極大的挑戰，企業經理人慎選淨現值為正的環境創新資本支出機會更顯重要。 Japan is an energy-poor country, so the government attaches great importance to energy conservation and energy efficiency, business manager for the Japanese people, "Improving energy efficiency and consumption" will undoubtedly be the next important business issue. Therefore, business managers how to cut expenditure on non-value-added, is committed to sustainable development and to identify opportunities for innovation in energy saving sustainable eco-friendly environment, taking into account the triple bottom line (Triple Bottom Line) in the environmental and economic sustainable development, with less investment of resources (energy) and low environmental load mode operation, creating a larger economic interests of the interested party is responsible. Eco-efficiency (Eco-efficiency) is basically the theory stresses the "doing more with less" business model of corporate social responsibility, the enterprise consumes fewer resources and low environmental load impact, to create more value. In the past on environmental performance and corporate performance and value of the dispute between research, mostly not from the perspective of eco-efficiency measure environmental performance, eco-efficiency indicators may be a good environmental performance indicators can help explain the inconsistent prior research findings among scholars. Environmental performance of the previous literature on the impact on business performance, and with less consideration and selection of corporate managers identify opportunities for environmental innovation ability. After all, innovation is a core element indispensable to the survival, but also the key to sustainable development of enterprises. However, not every entrepreneur or manager can find these opportunities for innovation after the financial tsunami and the current debt crisis, the global company's future growth faces great challenges, business managers carefully choose the NPV is positive environment for innovation capital spending opportunities is more important.
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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