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    题名: 利害關係人與企業績效對企業網站環境資訊揭露的影響
    其它题名: The effects of stakeholders and corporate performance on environmental information disclosure on corporate website
    作者: 林敏涵;Lin, Min-Han
    贡献者: 淡江大學會計學系碩士班
    洪雪卿;Hong, Sheue-Ching
    关键词: 利害關係人;企業績效;企業網站環境資訊揭露性質;企業網站環境資訊揭露程度;Stakeholder;Corporate Performance;Position of Environmental Information Disclosure on Corporate Website;Level of Environmental Information Disclosure on Corporate Website
    日期: 2011
    上传时间: 2011-12-28 18:22:46 (UTC+8)
    摘要: 全球環保意識的興起,污染問題為工業化的後果,使企業面臨利害關係人對於環境關注的壓力。企業網站環境資訊揭露即為具便利性及時效性之管道,藉以傳遞企業環境責任的作為,以降低環境資訊不對稱。本研究係以台灣292家製造業作為研究對象,探討利害關係人與企業績效對於企業網站環境資訊揭露程度之影響,其次探討利害關係人對於企業網站環境資訊揭露性質之影響。本研究實證結果發現政府、競爭者、員工及外國法人股東為影響企業環境資訊揭露之關鍵利害關係人;績效差之企業,為美化企業形象及聲譽,將重視環境資訊揭露;此外,企業若具環境敏感性產業、高市場佔有率、員工人數多及外國法人股東持股比例較高之特性者,普遍傾向機會性環境資訊揭露性質。
    With the rise of global environmental awareness and the pollution problems from industrialization, many corporations face pressure from stakeholders regarding environmental issues. The environmental information disclosure on corporate website, which displays corporate environmental policies, activities and results, is a convenient and timely channel, so that the environmental information asymmetry is reduced accordingly. With 292 samples of Taiwanese listed companies in manufacturing industry, we investigate whether stakeholder powers will influence the level of environment information and the position of environment information disclosure on corporate website. We also investigate the relationship between corporate performance and the level of environment information disclosure as well. Our empirical results suggest that major key stakeholders such as government, competitors, employees and foreign institutional investors will positively affect the level of environmental information disclosure. Furthermore, poor performance of the corporations will focus on environmental information disclosure, in order to enhance the corporate image and reputation. In addition, firms with higher environmental sensitivity industry, higher market share ratio, more employees and higher foreign institutional investor holdings tend to reveal the opportunity of the environmental information in general.
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