淡江大學機構典藏:Item 987654321/55018
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    题名: Operational efficiency integrating the evaluation of environmental investment: the case of Japan
    作者: Kuo, Lopin;Huang, Shihping Kevin;Wu, Yen-Chun Jim
    贡献者: 淡江大學會計學系
    关键词: Environmental management;Social responsibility;Japan
    日期: 2010
    上传时间: 2011-08-09 13:18:35 (UTC+8)
    出版者: United Kingdom: Emerald Group Publishing Limited
    摘要: Purpose – The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility.
    Design/methodology/approach – This research adopts the DEA method through a four-step analysis to examine inter-industry differences in terms of operational efficiency with environmental consideration. The sample comprises 32 Japanese firms from three different industries listed in the Tokyo Stock Exchange between 2001 and 2006.
    Findings – The results indicate a positive correlation with statistical significance in terms of a firm's environmental conservation cost, net income and economic benefit of environmental conservation for the three Japanese industries. In addition, the relationship among a firm's environmental conservation cost, CO2 emission reduction and total CO2 emission are positively correlated but without significance. In particular, business operational efficiency integrating social responsibility for anti-global warming initiatives ( =?total CO2 emission level) could be applied to distinguish differences in terms of operational efficiency among industries.
    Research limitations/implications – Japanese firms adopt a voluntary environmental disclosure; therefore this study is constrained by the availability of long-term data.
    Social implications – This study enables environmentally conscious investors and fund managers to distinguish the operationally efficient industries when taking environmental performance into account.
    Originality/value – The study is a novel attempt to analyze inter-industry differences in terms of operational efficiency when considering environmental conservation through the DEA method using a four-step analysis.
    關聯: Management Decision 48(10), pp.1596-1616
    DOI: 10.1108/00251741011090342
    显示于类别:[會計學系暨研究所] 期刊論文

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