董事會多元化、環境績效與財務績效之關聯性

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Title:	董事會多元化、環境績效與財務績效之關聯性
Other Titles:	Correlation of board diversity, environmental performance and financial performance
Authors:	張雲龍;Chang, Yun-Lung
Contributors:	淡江大學會計學系碩士班郭樂平;Kuo, Lo-Pin
Keywords:	董事會多元化;環境績效;綠色競爭力;財務績效;Board diversity;environmental performance;Greenhouse gas;financial performance
Date:	2013
Issue Date:	2014-01-23 14:05:55 (UTC+8)
Abstract:	本文欲瞭解日本上市大企業採取不同環境策略所產生的經濟後果，以及董事會成員特質多元化是否會強化上述結果。本文以日經500成份股公司為研究對象，研究年度為2006-2010年，研究方法以縱橫資料迴歸分析進行假說的檢驗。本文實證結果發現低碳營收策略將獲得正向的經濟後果，反之，注重形象而不具實質效果的環境管理揭露行為則導致企業資源的浪費。然而，根據團體多元化理論，如董事會成員特質多元化時，將會展現出宏觀的視野及多元的管道以解決問題，使得監督經理人能力上升，代理成本下降。本文實證發現，當企業執行低碳營收策略時，董事會成員特質多元化將強化所產生的經濟後果。進一步的檢測發現董事會成員中外部董事比例越高及董事年齡層分佈越廣時，此種調節效果越顯著；反之，當企業執行環境管理揭露行為時，浪費的資源不會因成員特質多元化的董事會而獲得補償。本文之貢獻，期望彌補有關日本企業環境管理策略、財務績效與董事會多元化文獻之不足，並對綠色競爭力的實務提供一項有用的資訊。 This article for the Japanese market enterprises to adopt the economic consequences of different environmental strategy, as well as members of the board trait diversification will strengthen the results. In this paper, the Nikkei 500 constituent stocks as the research object, the research period during the 2006-2010 years, using Panel Data analysis to test the hypothesis. Empirical results of this article found that that the low-carbon revenue strategy will obtain the positive economic consequences, On the contrary, paying attention to disclose the environmental management is waste enterprise resource. However, according to the theory of groups diversity, such as the board of directors has diversified traits. Will be show more widely vision and pluralistic the pipeline in order to solve the problem, leads supervision ability rise, decline in agency costs. We have found when the implementation of low-carbon revenue strategy, the board diversity will strengthen the economic consequences. Further testing found that the higher proportion of outside directors and director’s age distribution more widely, the effect is more enhanced; On the contrary, when the disclosure by the implementation of environmental management, wasting resources is not compensation because of board diversity. Of the contribution of this paper, look forward to make up the lacking for information about Japanese companies environmental management strategies, financial performance and the board diversity, and provide the useful information about green competitive.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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