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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/151954


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    題名: 企業環境資訊揭露、碳排放量強度與公司價值的關聯性
    The Relationship Among Corporate Environmental Disclosure, Carbon Emission Intensity, and Firm Value
    作者: 劉百益
    Liu, Pai-Yi
    貢獻者: 戚務君
    Chi, Wu-Chun
    劉百益
    Liu, Pai-Yi
    關鍵詞: 環境資訊揭露
    環境績效
    碳排放
    公司價值
    Environmental disclosure
    Environmental performance
    Carbon emissions
    Firm value
    日期: 2024
    上傳時間: 2024-07-01 12:08:22 (UTC+8)
    摘要: 本研究旨在探討環境資訊揭露程度、企業碳排放量強度與公司價值三者間之關聯性，並以永續報告書中環境構面揭露分數來衡量環境資訊揭露程度，Tobin’s Q則作為公司價值之代理變數。研究發現：(1)環境資訊揭露程度與公司價值間呈顯著正向關聯；(2)企業碳排放量強度與環境資訊揭露程度呈顯著倒U型關聯；(3)企業碳排放量強度與公司價值間呈顯著正向關聯；(4)企業碳排放量強度與公司價值間之正向關聯存在遞減效果。透過前述實證結果，本研究提供環境資訊揭露可能因為環境優劣存在偏差之證據，並進一步探討企業投入於碳排放量之努力是否為市場所在意之環境績效。
    This study aims to explore the relationship among corporate environmental disclosure, carbon emission intensity, and firm value. The degree of environmental disclosure is measured using the disclosure score of the environmental dimension in sustainability reports, while Tobin’s Q serves as a proxy variable for firm value. The research findings are as follows: (1) There is a significant positive correlation between the degree of environmental disclosure and firm value; (2) Corporate carbon emission intensity exhibits a significant inverted U-shaped relationship with the degree of environmental disclosure; (3) There is a significant positive correlation between corporate carbon emission intensity and firm value; (4) The positive correlation between corporate carbon emission intensity and firm value exhibits a diminishing effect. Through the empirical results mentioned above, this study provides evidence that environmental disclosure may be biased due to environmental superiority or inferiority, and further explores whether corporate efforts in carbon emission reduction are perceived as environmental performance valued by the market.
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    描述: 碩士
    國立政治大學
    會計學系
    111353032
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353032
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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