並輔以偏差校正 bootstrap 檢定模式的中介效果。計回收 90 家有效樣本公司，結果
Corporations now pay more attention to their environmental protection due to
growing global awareness of the issue and concern that corporate behaviors have long term
environmental impact. Stakeholders have pressed corporations to become more sensitive to
environmental protection, thus, corporations in recent years include environmental issues in
their operational processes, even adopting more proactive environmental strategies in their
management decision-making. This has ushered in the trend of green management which
advocates environmental responsibility in society.
Using the viewpoints of stakeholder theory and resource-based theory as springboard,
this study aims to explore, in the establishment of corporate environmental responsibility,
whether certain mediating factors are utilized in the process to strengthen the effects of
environmental accounting information disclosure.
Using Taiwanese listed companies of electronics or manufacturing sectors as
analytical subjects, this study conducts survey questionnaires and employs structural
equation modeling (SEM) supplemented with bias-corrected bootstrap analysis to evaluate
the model’s mediating effects. With a recovery total of 90 companies serving as valid
sample for analysis, this study found that: green intellectual capital and environmental
performance have full mediating effects on the relationship between corporate
environmental responsibility of TMT and environmental accounting information disclosure.
Journal of Contemporary Accounting=當代會計期刊 17(1), pp.91-129