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    Title: 環境資訊揭露內容之評估-以違反環保法規之公開發行公司為例
    Authors: 李國鳳
    Contributors: 鄭丁旺
    李國鳳
    Keywords: 環境會計
    環境接露
    內容分析法
    Environmental accounting
    Environmental disclosures
    Content analysis
    Date: 2003
    Issue Date: 2009-09-18 09:00:01 (UTC+8)
    Abstract: 近年來學者提出，企業若是要保有永續經營的能力，就必須兼顧環境與經濟。企業可透過「資訊揭露」，向社會大眾回應其對環境保護的重視。台灣目前對環境資訊揭露的規範多為消極、被動，而國內每年皆有許多企業違反環境保護法規，本論文將該等具有負面消息之公司的環境污染指標，與其年報環境資訊揭露程度，做一結合，進行環境資訊揭露趨勢及正面、負面資訊揭露情形的研究。
    本研究之樣本為曾違反環保法規，遭各級政府處罰卻不服，向環保署提起訴願，經環保署決定訴願駁回的36家公開發行公司。採用內容分析法衡量各公司年報中，關於環境資訊揭露的程度（包含量與質兩種評估方式）；並以迴歸分析、成對樣本t檢定及Wilcoxon符號等級檢定，對假說進行檢定。
    經過實證結果，獲致以下的結論：
    1.就量的角度，各公司環境資訊揭露句數總和與年報所載受罰金額呈現顯
    著正相關；但以質的角度，各公司環境資訊揭露總分數與年報所載受罰
    金額之關係則不顯著。此可能為本研究權數設計的不適當所造成。
    2.民國89年至民國91年，各公司年報中環境資訊揭露程度並無顯著差異。
    研究期間長短、是否受特定事件影響都是造成此結論的可能因素。另從
    持續性角度觀察，亦可能近年缺乏環保團體積極推動環境保護活動，及
    主管機關的監督。
    3.當公司面臨負面消息時，公司愈會揭露正面資訊以導正公司形象。當公
    司發生影響環境的污染事件，為縮短利害關係人的期望差距並顧及公司
    形象，勢必避談此負面資訊，愈是強調正面環境揭露資訊。
    There are many ways in which a company can communicate to stakeholders its responses to environmental concerns. One of the mode of communication could be in the form of annual reports. This study investigates the content of environmental disclosures in annual reports for 36 companies in Taiwan for the years 2000 through 2002.

    The objectives of my study are:（1）to determine whether the level of corporate environmental disclosures is associated with the level of environmental pollution.（2）to investigate if there are significant positive differences in disclosure between years.（3）to explore whether the companies tend to present information which is favorable to their corporate image.

    Results indicate that:（1）there is a positive correlation between the level of environmental pollution and the quantity of environmental disclosures.（2）the 2000-2002 time period didn’t produce a significant increase in environmental disclosures.（3）most of the companies elect to present only that information which is favorable to themselves.
    Reference: 一、中文部分
    王佩如，2003，年報環境揭露與合理性理論-以上市公司為例，國立政治大學會計研究所未出版之碩士論文。
    田靜枝，1996，綠化意識與其公開揭露體系，國立政治大學會計研究所未出版之碩士論文。
    周玲臺，1994，我國上市公司財務報告環境資訊之內容研究，行政院國家科學委員會專題研究計畫成果報告。
    林嬋娟，2001，我國採行綠色會計可行性研究，行政院經濟建設委員會專題研究報告。
    鄭丁旺，2001，中級會計學。
    鄭惠之，2003，企業綠色競爭力-『綠色會計制度研討會』報導，會計研究月刊，第207期（1月）：49-53。
    行政院環境保護署，2000，行政院環境保護署訴願決定書彙編，訴願審議委員會編印。
    行政院環境保護署，2001，行政院環境保護署訴願決定書彙編，訴願審議委員會編印。
    行政院環境保護署，2002，行政院環境保護署訴願決定書彙編，訴願審議委員會編印。
    公開資訊觀測站網站，http：//newmops.tse.com.tw/。
    行政院環保署全球資訊網，http：//www.epa.gov.tw/。
    全國法規資料庫入口網站-法規檢索，http：//law.moj.gov.tw/。
    財團法人中華民國證券暨期貨市場發展基金會網站，http：//www.sfi.org.tw/newsfi/。
    二、英文部分
    ＊Blacconiere, W. G.., and D. M. Patten. 1994. Environmental disclosures,
    regulatory costs, and changes in firm value. Journal of Accounting and
    Economics. 18: 357-377.
    Deegan, C. 2002. The legitimizing effect of social and environmental disclosures: A theoretical foundation. Accounting, Auditing and Accountability Journal 15(3): 282-311.
    Deegan, C., and B. Gordon. 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research 26(3): 187-199.
    Deegan, C., and M. Rankin. 1996. Do Australian companies report
    environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority. Accounting, Auditing and Accountability Journal 9(2): 50-67.
    ＊Deegan, G., M. Rankin, and P. Voght. 2000. Firm’s disclosure reactions to major social incidents: Australian evidence. Accounting Forum 24(1): 101-130.
    ＊Freedman, M., and C. Wasley. 1990. The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting 3: 183-193.
    ＊Futhrie, J., and L. Parker. 1990. Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting 3: 159-176.
    Gamble, G.. O., K. Hus, D. Kite, and R. R. Radtke. 1995. Environmental disclose in annual reports and 10Ks: An examination. Accounting Horizons 9(3): 34-54.
    Gray, R., R. Kouhy, and S. Lavers. 1995. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8(2): 47-77.
    ＊Hogner, R. H. 1982. Corporate social reporting: Eight decades of development at US Steel. Research in Corporate Performance and Policy: 243-250.
    Ingram, R. W., and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research 18(2): 614-621.
    ＊Krippendorff, K. 1980. Content analysis: An introduction to its methodology. Sage Beverly Hills.
    ＊Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organization and Society 123: 265-282.
    ＊Patten, D. M. 1991. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 10: 297-308.
    Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan Oil Spill: A note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.
    Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.
    ＊Trotman, K. T. 1979. Social responsibility disclosures by Australian companies. Chartered Accountant in Australia: 24-28.
    ＊Ullmann, A. 1985. Data in search of a theory: A critical examination of the relationship among social performance, social disclosure, and economic performance. Academy of Management Review: 540-577.
    Walden, D. W., and B. N. Schwarts. 1997. Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy 16: 125-154.
    Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7(1): 53-63.
    ＊表示轉載自其他文章，作者本身並未直接參閱。
    Description: 碩士
    國立政治大學
    會計研究所
    91353014
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091353014
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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