環境資訊揭露程度與公司治理關聯性之研究

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Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/33768

Title:	環境資訊揭露程度與公司治理關聯性之研究
Other Titles:	環境資訊揭露與公司治理關聯性之研究 The relationship between environmental information disclosure and corporate governance
Authors:	陳可欣;Chen, Ko-ksin
Contributors:	淡江大學會計學系碩士班黃振豊;Huang, Cheng-li
Date:	2005
Issue Date:	2010-01-11 04:31:44 (UTC+8)
Abstract:	本研究旨在探討台灣上市公司整體、自願性及非自願性環境資訊揭露程度與其公司治理間之關聯性，研究以2001年至2003年間上市公司為樣本。研究結果顯示，無論係自願性或非自願性，台灣上市公司之環境資訊揭露程度普遍不佳，此結果之可能原因在於公司認為環境資訊係屬「商業機密」，額外資訊之報導成本超過可能之利益所導致。其次，於控制公司規模及產業後，公司董事會人數越多、經理人持股比越高者，其自願性環境資訊揭露之程度亦越高，該發現符合社會契約理論及社會政治理論之觀點。公司當年度之罰款與賠償與對未來年度之環境支出預算數，則皆與公司之自願性環境資訊揭露程度呈正相關，顯示當公司存在環保重大相關之事件或預期投入金額時，將會影響公司揭露自身環境資訊之策略。而ISO14001認證通過之公司之自願性環境資訊揭露程度則未顯著高於未通過之公司，可能原因在於未取得認證之公司存在取得認證之意圖，因而主動提升其自願性環境資訊揭露程度。 This paper examines the relationship between environmental information disclosure (classified as voluntary and non-voluntary) and corporate governance. 521 samples have been chosen form publicly listed companies. The empirical results show poor condition of Taiwan’s environmental information disclosure, no matter voluntary or non-voluntary. It may due to the companies look environmental information as business secret and the cost of disclosure is higher than the benefit of disclosure. Under controlling companies’ scale and industry, the companies with ISO 14001, higher percentage of managerial share, fines, and environmental budgets have better environmental disclosure. The companies with more board members, higher percentage of managerial share, fines, and environmental budgets have better voluntary environmental disclosure.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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