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    題名: 自願性碳揭露之企業特性因素
    其他題名: Firm's characteristics of voluntary carbon disclosure
    作者: 連宥甄;Lien, Yu-Chen
    貢獻者: 淡江大學會計學系碩士班
    郭樂平;Kuo, Lo-Pin
    關鍵詞: 福島核災;碳揭露;碳揭露專案(CDP);氣候變遷;聯署投資方;Fukushima nuclear disaster;Carbon Disclosure;Carbon Disclosure Project (CDP);Climate Change;Investor signatories
    日期: 2016
    上傳時間: 2017-08-24 23:42:47 (UTC+8)
    摘要: 福島核災後,日本企業被迫使用碳排放量較高之能源,然而,仍有企業積極主動參與國際機構之碳管理調查並獲得較高的碳揭露分數,是何種企業特性因素所導致?本研究以2012年至2014年參與碳揭露專案(Carbon Disclosure Project,簡稱CDP)調查且為日經500成分股之企業為研究對象,採用Tobit迴歸之縱橫資料模型(Tobit with Panel data model)進行分析。就整體樣本來看,研究結果發現碳排放量越低企業會獲得較高的碳揭露分數,但致力減排之企業對碳揭露分數之影響不具一致性且未達顯著性。其次,營收正成長的企業相較於營收衰退企業有較強烈的意願揭露碳資訊,故碳揭露分數較高。再者,槓桿程度越高之企業,其碳揭露分數會顯著較高。此外,從額外分析(以分群樣本)顯示,假若環境敏感產業在低碳、減排績效良好時,CDP會給予鼓勵並獲得較高之碳揭露分數。再者,獲利能力高且規模大的企業,所獲得之碳揭露分數顯著較高。另外,規模大且槓桿程度高的企業,亦獲得較高之碳揭露分數,且具正向顯著關係。實務意涵來說,本研究結果提供福島核災後,主動參與國際機構碳管理調查的企業特性因素為低碳、營收正成長、企業規模較大、槓桿程度較高,會獲得較高的碳揭露分數,以避免被CDP背後之聯署投資方在做決策時產生資訊不對稱的情形,而被逆選擇。本研究之貢獻為透過2012~2014年福島核災後之研究,瞭解日本企業自願參與氣候變遷議題的企業特性因素,並補充發生災難事件後,企業經理人在兼顧經濟與環境永續下,何種企業特性因素影響其自願性碳揭露表現,藉此彌補自願性揭露理論及資源寬裕理論之相關文獻缺口。
    Abstract:
    After Fukushima nuclear disaster, Japanese companies are forced to use higher carbon emissions energy; however, what are the reasons of obtaining higher carbon disclosure scores? Based on a sample of CDP survey and Nikkei 500 index from 2012 to 2014, Tobit with Panel data model was used as analysis technique. In all research samples, the research shows that the lower carbon emissions companies obtain higher carbon disclosure scores but it doesn’t have consistency and significant beteewn doing efforts for reducing emissions and carbon disclosure scores. Second, the positive growth companies compared to negative growth companies are willing to disclosure more carbon information and get higher scores. Furthermore, the larger companies in Nikkei index disclose better Carbon performance but it’s not significant; however, firms operating in high debt ratio have significantly lower scores. Additional analysis, we found that which companies are high profitability and large-scale or large-scale and high debit ratio will get better scores. Furthermore, when environmental sensitive companies do efforts for reducing emissions, they will obtain higher carbon disclosure scores. After the disaster, our results indicate that the main efforts of companies, which actively participate in international environmental institutions, are reducing carbon emissions, ensuring positive grow revenue, enlarging size of the company and reducing environmental impact of managers. They actively take part in international investigation of climate change issues and obtain higher carbon disclosure scores. The study distinguishes characteristics of companies involved in voluntary climate change issues and complements literature gap by voluntary carbon disclosure.
    顯示於類別:[會計學系暨研究所] 學位論文

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