公司環境資訊傳遞與環境合理性 : 以日本企業為例

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/52022

Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/52022

Title:	公司環境資訊傳遞與環境合理性 : 以日本企業為例
Other Titles:	Corporate environmental communication and environmental legitimacy : evidence from Japanese firms
Authors:	顧曼蘋;Ku, Man-pin
Contributors:	淡江大學會計學系碩士班郭樂平
Keywords:	環境合理性;環境資訊揭露;環境新聞發布;Environmental legitimacy;environmental communication;press release
Date:	2010
Issue Date:	2010-09-23 16:29:53 (UTC+8)
Abstract:	合理性(Legitimacy)是一種公眾的集體意識或認知，公司在CSR報告中揭露環境訊息或藉由媒體新聞的發布可以建立環境合理性，透過環境合理性的直接衡量，本研究探討環境資訊的傳遞(包括採用CSR報告揭露及新聞發布的方式)與環境合理性之間的關聯性，並探究節能績效及減碳績效對兩者之影響。以日經500指數成份股的企業為研究對象，利用EOL日本全上市信息數據庫蒐集相關資料，並採用聯立方程模式分析。以往文獻針對環境揭露的指標較少探討生態環境觀點，本研究將其納入環境揭露的衡量構面，期盼增加環境揭露的品質，研究結果顯示日本企業在其CSR報告中所揭露的內容以環境管理、能源、生態性為主要焦點，尤其是二氧化碳排放量的敘述頻率成長幅度最大；環境敏感性產業的公司增加CSR報告揭露可以提升合理性的建立，然而，新聞發布與企業的環境合理性卻呈現負向顯著關係，顯示環境敏感性企業發布環境相關新聞，反而會減損企業的環境合理性。再者，不論CSR報告書揭露或新聞發布，前期環境合理性對於當期環境資訊傳遞都有正向顯著關係；媒體曝光程度僅與CSR報告書揭露呈現正向顯著關係；公司規模愈大，對環境資訊的揭露愈多，有助於提升環境合理性。本研究採用「節能減碳」的觀點衡量環境績效，透過實證結果發現二氧化碳減排指標對CSR報告書環境揭露具有正向顯著效果，但和環境合理性之間呈現不顯著的負向關係。媒體曝光程度主要是受到公司規模及在國外交易市場掛牌上市數量的正向影響。 Legitimacy is the perception held by relevant publics and by society at large. Firms disclosure environmental information in the CSR reports or press release by the media, they can create the environment legitimacy. Using a direct measure of environmental legitimacy, we explore the impact of environmental communication and environmental legitimacy, and to consider the effect by using different measures of the environmental performance.The sample comprises Japan Nikkei stock index 500 firms. The information extracted from the EOL all listed companies in Japan information database. We endogenize the related variables in simultaneous equations models. Previous environmental disclosuring research neglected the indicator of ecological view, we exposed it to evaluating environmental disclosure, looking forward to increasing the quality. The results obtained show that firms focus on the contents of environmental management, energy, ecology in the CSR report, particularly the frequency of discribing CO2 emissions growth largest. Firms in environmentally-sensitive industries increse CSR report disclosuring can enhance the legitimacy. However there is a significantly negative relationship between press releases and media legitimacy, suggesting that press release has lower impact on legitimacy for those firms operating in more environmental-sensitive industries. Furthermore lag legitimacy is significantly and positively related to a firm’s environmental communication, however media exposure is just significantly and positively related to CSR reports disclosuring. The larger the company’s size, the more disclosure of environmental information, and also help to improve the environment legitimacy. We also found that using the point of "energy saving and carbon reduction" to measure environmental performance, and there is a positive and significant relationship between the environmental performance, carbon reduction, and CSR reports disclosuring. But there is a negative and non-significant relationship to environmental legitimacy. Furthermore, the results show that foreign listing and firm size lead to more environmental news.
Appears in Collections:	[會計學系暨研究所] 學位論文

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