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|Other Titles: ||The relationships among stakeholders, environmental performance and environmental disclosure|
|Authors: ||陳英如;Chen, Ying-Ju|
|Keywords: ||利害關係人;環境績效;環境揭露;stakeholders;environmental performance;Environmental disclosure.|
|Issue Date: ||2011-12-28 18:22:50 (UTC+8)|
This study aims to investigate the relationships among stakeholder forces, environmental performance, and environmental disclosure. In making environmental management decisions, firms which take stakeholders into account can better satisfy stakeholders’ needs, strengthen environmental performance, and promote information transparency via disclosing more environmental information to stakeholders, so as to enhance the company’s social responsibility and competitiveness.
This study uses the Taiwan Emission Data System (TEDS) provided by the Environmental Protection Administration as environmental performance . Proxy variables for stakeholder forces consist of: major shareholding ratio, debt ratio, penalties resulting from regulatory violations within the last two years, and the number of media coverage reports. Finally, content analysis method is employed to measure the extent of environmental information as disclosed in the annual reports made by Taiwan listed manufacturing firms in 2009.
Research findings indicate that stakeholder forces significantly affect environmental performance, in particular, penalties due to regulation violations the last two years and the number of media coverage reports have significantly negative association with environmental performance; stakeholder forces have a significant effect on environmental disclosure. The findings also indicate that the shareholding ratio has negative effect on environmental disclosure, whereas media coverage has positive effect on environmental disclosure. Debt ratio has negative effect on voluntary environmental disclosure. It is suggested that the poorer the firm’s environmental performance, the more environmental information it tends to disclose in its annual report.
|Appears in Collections:||[會計學系暨研究所] 學位論文|
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