環境資訊揭露與環境聲譽關聯性之研究

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Title:	環境資訊揭露與環境聲譽關聯性之研究
Other Titles:	The Relationship between Environmental Disclosure and Environmental Reputation
Authors:	黃振豊;Hunag, Cheng-Li;史雅男;Shih, Ya-Nan
Contributors:	淡江大學會計學系
Keywords:	環境資訊揭露;環境聲譽;社會政治理論;訊號傳遞理論;內容分析法;Environmental Disc1osure;Environmental Reputation;Socio Politica1 Theory;Signa1ling Theory;Content Analysis
Date:	2004-06-24
Issue Date:	2013-05-01 18:51:35 (UTC+8)
Publisher:	臺北縣：淡江大學管理學院會計學系
Abstract:	環境會計是社會責任報告中重要的一環。許多先進國家，如丹麥;荷蘭;美國;瑞典;挪威;澳洲及紐西蘭，已針對環境資訊有程度不等之強制揭露規定。國內對企業所從事之環境活動，無於財務性或非財務性資料之統計數據，皆缺欠完備的資料庫;而環境議題之研究，亦多以個案探討或問卷調查之方式進行。因此本文探用內容分析法，解析上市公司之財務報告環境資訊揭露程度與其內涵，並以社會政治理論與訊號傳遞理論為基礎，探討上市公司財務報告自願性環境資訊揭露與環境聲譽之關聯性。本研究發現，無論承受負面或擁有正面環境聲譽之公司，均能增加其自願性環境資訊揭露。另從訊號傳遞理論分析，亦發現公司可透過自願性環境資訊揭露，提升其未來之正面環境聲譽。 Environmental accounting is important for social accountability reporting. The companies in advanced countries such as Denmark, Netherlands, America, Sweden, Norway, Australia, and New Zealand are strictly asked to disclose the information of environmental activities. In Taiwan, we lack a complete database of financial and non-financial information of firms' environmental activities. Moreover, the studies of environment in accounting literature are often limited to use of questionnaires and case studies. This paper uses a content analysis approach to rate the score of environmental disclosure by firms in their financial reports and explores the implications of environmental disclosure. This study examines the relationship between voluntary environmental disclosure and a firm's reputation with respect to the environment via socio-political theory and signalling theory. This study finds the environmental reputations both negative and positive have significant influence on the voluntary environmental disclosure. Meanwhile, the study also shows voluntary environmental disclosure can promote firms' future positive environmental reputation in the analysis of signalling theory.
Relation:	2004年兩岸會計與管理學術研討會論文集(上)，頁1-27
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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