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    題名: 環境績效、公司治理與環保罰款關聯性之研究
    The research of the relationship among environmental performance, corporate governance, and fines
    作者: 何婉慈
    Ho, Wan-Tsz
    貢獻者: 李佳玲
    何婉慈
    Ho, Wan-Tsz
    關鍵詞: 環境績效
    公司治理
    罰款
    Environmental performance
    Corporate governance
    Fines
    日期: 2020
    上傳時間: 2020-08-03 17:26:14 (UTC+8)
    摘要: 本研究針對環境績效不佳的企業，探討其環境績效表現、公司治理政策與環保罰款之間的關聯。本研究樣本取自彭博(Bloomberg)和Execucomp資料庫，旨在分析公司的環境與管理策略如何影響其收到的環保罰款，以及觀察環保罰款的徵收是否具備嚇阻效果。本研究結果發現，環境揭露分數、總溫室氣體排放、危害性廢棄物排放和ESG(Environment, Social, Governance)與管理階層薪酬之連結度，會與環保罰款金額呈現顯著正相關。關於CEO(Chief Executive Officer)和獨立董事特性的變數中，只有CEO持股比例和CEO兼任董事長會跟環保罰款機率呈現顯著正相關。另外，公司本期的環保罰款金額，也與下一期的環境揭露分數和危害性廢棄物排放有正向關聯。本研究之結果可做為企業擬定環境相關策略和管理政策，以及政府機關制定環保相關規範時的參考依據之一。
    This paper investigates the relationship among environmental performance, corporate governance, and environmental fines by examining the data retrieved from Bloomberg and Execucomp data bases. The objectives of this research are to understand what kinds of corporate policies and actions will affect the fines imposed by the government and observe whether fines can keep companies from having unethical and illegal environmental performance in the future. The results show that higher level of environmental disclosure, greenhouse gas emission, toxic waste emission, and connection between management compensation and ESG performance will lead to greater fines. Also, if companies distribute more shares to CEO or allow CEO duality, the chances to be fined will increase. In addition, if companies receive higher fines this year, they will have more environmental disclosure and toxic waste emission next year. These findings can provide references not only for companies to formulate suitable environmental strategies and management policies, but also for governments to establish effective environmental regulations.
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    描述: 碩士
    國立政治大學
    會計學系
    107353001
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107353001
    資料類型: thesis
    DOI: 10.6814/NCCU202000761
    顯示於類別:[會計學系] 學位論文

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