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    Title: 生態效益, 環境創新與經濟績效之關聯性研究
    Other Titles: The correlation of eco-efficiency, eco-innovation and financial performance
    Authors: 李仁雋;Lee, Ren-Jun
    Contributors: 淡江大學會計學系碩士班
    郭樂平
    Keywords: 生態效益;環境創新;經濟績效;Eco-efficiency;eco-innovation;financial performance
    Date: 2012
    Issue Date: 2013-04-13 11:30:21 (UTC+8)
    Abstract: 環境績效與經濟績效的關係長久以來一直存在理論上的分歧,有鑑於實證研究上的不一致,本研究以生態效益作為環境績效的衡量指標,檢測生態效益與經濟績效之關聯性。運用多種衡量模式求得生態效益值,期望能夠得到具一般化的衡量方式。最後探討環境創新的價值意涵,以及環境創新在生態效益與經濟績效的關係之間所扮演的角色。
    本研究以日經500成分股為研究樣本,期望補強過去文獻對於亞洲國家研究的不足。研究期間為2006-2008年度,樣本資料為兼具橫斷面及時間序列特性之縱橫資料,故本研究採用縱橫資料模型(panel data model)進行迴歸模型之估計。實證結果指出生態效益對市場價值有顯著正向的影響,而環境創新的投入乍看之下對經濟績效沒有正向幫助,但卻能夠干擾生態效益與經濟績效之關聯性。由其在相同生態效益水準的情況下,高環境創新的企業相較於低環境創新的企業有更好的財務績效表現。
    本研究結果對企業經理人與投資者都別具意義,經理人無需擔心顧及環境績效會與企業的財務目標相衝突,生態效益指標可以做為經理人進行環境管理的評量依據,而環境創新將會是企業創造競爭優勢的來源之一。就投資人而言,根據本研究會發現生態效益也是一種潛在的資訊來源,可以做為投資決策的參考依據。
    本研究以生態效益的觀點衡量企業的環境績效,然而生態效益之衡量截至目前並沒有唯一的做法,尚須仰賴學術上更多實證研究的支持。本研究貢獻在於發展一套生態效益指標,並根據實證結果顯示該生態效益指標係可以作為預期企業財務績效之先驗指標,並且具有一般化之特性。
    This study adds new insights to analyses the correlation of environmental performance, eco-innovation and financial performance by focusing on the concept of eco-efficiency from 2006 to 2008. We report that eco-efficiency relates positively to operating performance and market value. Moreover, our results suggest that eco-innovation play an important role to moderate the relation between eco-efficiency and financial performance. On the same level of eco-efficiency, high environmental innovation enterprises compared to the low environmental innovation trend have better financial performance. We believe the results of this paper have implications for both managers and investors. Managers do not have to overcome a tradeoff between eco-efficiency and financial performance. Investment in eco-innovation exist its value. And for investors, who can exploit environmental information for investment decisions. For investors, eco-efficiency is a potential source of information that helps them generate superior excess returns. An important avenue for further research would be find a better way to measure environmental performance construct on the concept of eco-efficiency. This paper proposes many methods to measure eco-efficiency and try to supply a general conclusion.
    Appears in Collections:[會計學系暨研究所] 學位論文

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