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| Title: | 企業環境資訊自願性揭露影響因素之實證研究-以我國化工業及電子業為例
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
| Authors: | 黃佳卿
Huang, Chia Ching |
| Contributors: | 張清福
黃佳卿
Huang, Chia Ching |
| Keywords: | 環境資訊揭露
社會政治理論
environmental disclosure
society political theory |
| Date: | 2010 |
| Issue Date: | 2011-09-29 16:38:57 (UTC+8) |
| Abstract: | 本研究應用社會政治理論之概念性架構，探討民國96年至98年化工業及電子業之上市公司年報中有關環境資訊揭露程度。其中自願性環境資訊揭露影響之因素有公司規模、經營績效、ISO14001認證、環境支出預算、罰款與賠償以及國際化程度。
實證結果顯示，自願性環境資訊揭露與公司規模大小、是否取得ISO14001認證、環境支出預算、罰款與賠償以及國際化程度皆存在顯著正向的關係，其中又以是否取得ISO14001認證這個因素影響程度最大。至於化工業和電子業公司自願性環境資訊揭露受到何種因素較大，實證結果顯示化工業公司規模、經營績效以及環境支出預算愈高時，其環境資訊揭露正相關程度將大於電子業；而電子業若取得ISO14001認證及罰款與賠償金額愈高時，其環境資訊揭露正相關程度將大於化工業；此外，環境資訊揭露與國際化程度亦呈正相關。
This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization.
The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure. |
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| Description: | 碩士
國立政治大學
會計研究所
98353016
99 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0098353016 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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