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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/55106
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/55106


    Title: 企業減碳投資對經營績效之影響 -以亞洲地區為例
    The association between carbon reduction investment and operating performance: the case of the Asian industry
    Authors: 陳映秀
    Contributors: 林良楓
    陳映秀
    Keywords: 減碳投資
    減碳績效
    經營績效
    Date: 2012
    Issue Date: 2012-11-01 13:47:48 (UTC+8)
    Abstract: 氣候暖化之議題已成為全球矚目的焦點之一,它是一種全球公共之惡(global public bad),影響層面殃及全球,其惡果將由全球共同承擔。為了不讓碳排放繼續造成氣候暖化,各國政府已開始商討對策並制定政策等相關措施,各國企業為因應此潮流而進行各種減碳投資。
    亞洲國家對於經濟發展的專注大於減碳投資,在此一議題上與歐洲國家有很大差異。因此,本研究嘗試分析亞洲企業減碳投資與減碳績效與經營績效間之關係。研究樣本以參與碳揭露計畫之台灣、中國、香港、日本、南韓及印度企業為對象。研究結果顯示就整體而言減碳投資與減碳績效及經營績效呈現顯著倒U型非線性關係,此外,就環境敏感性產業的減排績效與經營績效表現顯著不如非環境影像性產業,有參與排放交易之企業排放績效顯著高於未參與績效之企業。
    Reference: 一、 中文文獻
    中國應對氣候變化的政策與行動—2009年度報告,2009,中國國家發展和改革委員會。
    中國應對氣候變化的政策與行動—2010年度報告,2010,中國國家發展和改革委員會。
    中華民國第二版國家通訊(摘要),2011,行政院環境保護署。
    宋建緯,2011,碳價波動影響因素之探討-以歐洲能源交易所碳交易為例,國立政治大學財政研究所碩士論文。
    宋國娟,2005,公司治理、環保績效與企業績效關聯性之研究,國立中正大學會計學研究所碩士論文。
    李堅明,2010,韓國氣候變化對策及綠色成長基本法,「COP15 之後的國際政策與立法趨勢」論壇。
    胡友貞,2003,企業環境績效與經營績效關聯性之研究,私立東吳大學會計學系研究所碩士論文。
    祝道松、盧正宗、洪晨桓、楊秀萍,環境績效對環境揭露與經濟績效的影響,當代會計第九卷第二期237-270頁,2008年11月。
    高明瑞、黃義俊、張乃仁,2009,綠色創新對環境績效與經濟績效之影響,環境與管理研究第十卷第一期,88-104。
    陳雅琳,2010,碳揭露計畫與減排績效關係之探討,私立東吳大學會計學系碩士論文。
    黃家齊,2000,企業社會績效研究-社會責任表現、企業聲望、與財務績效關聯性之實證分析,亞太管理評論,第5卷第3期(9月):367-380。
    劉振忠,2011,國際碳排放交易市場發展趨勢,經建會綜合計劃處新聞稿。
    蕭代基,2009,日本節能減碳政策與策略研究計畫,行政院經濟建設委員會。
    蕭代基、陳筆,2010,台灣綠色經濟發展思維,中華經濟研究院報告。

    二、 英文文獻
    Tuwaijri, A., Christensen, S. A. and Hughes, T. E. 2004. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 29(7):447-471.
    Andrew A.K. and Michael, J. L. 2001. An empirical study of firm environmental and financial performance. Journal of Industrial Ecology 5(1):105-116.
    Bhat, V. N. 1999. Does it pay to be green?. International Journal of Environmental Studies 56(6):497-507.
    Bragdon, J. H. and Marlin, J. A. T. 1972. Is pollution profitable? Risk Management 19(1):157-169.
    CDP (2010) Carbon Disclosure Project 2010,2010, CDP.
    Fogler, R. H. and Nutt, F. 1975. A note on social responsibility and stock valuation. Academy of Management Journal 18(3):155-160.
    Holtz-Eakin, D, and Selden, T. 1995. Stoking the fires? CO2 emissions and economic growth. Journal of Public Economics, 57 (1): 85–101
    Jaggi, B. and Freedman, M. 1992. An examination of the impact of pollution performance on economic and market performance: pulp and paper firms. Journal of Business Finance and Accounting 19 (5):697-713.
    Kolk, A. and Pinkse, J. 2008. A perspective on multinational enterprises and climate change: Learning from "an inconvenient truth"? Journal of International Business Studies 39(8):1359-1378.
    Konar, S. and Cohen, M. A. 2001. Does the market value environmental performance? The Review of Economics and Statistics 83(5):281-289.
    Morris, Sara A. 1997. Environmental pollution and competitive advantage: an exploratory study of U.S. industrial-goods manufacturers. Academy of Management Proceedings(8):411-415.
    Clarkson, P. M. Li, Y. Richardson, G. D. and Vasvari, F. P. 2010. Does it pay to be green An empirical determinants and consequences of proactive environmental strategies, Journal of Accounting and Public Policy 29,(8):122-144.
    Porter, M. E. 1985. Competitive advantage: creating and sustaining superior performance. The Free Press, New York.
    Rockness, J., Schlachter, P. and Rockness, H.O. 1986. Hazardous Waste Disposal, Corporate Disclosure, and Financial Performance in The Chemical Industry. Advances in Public interest accounting 3(9):167-194.
    Russo, M. V. and Fouts, P. A. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal 40(1):534-559.
    Spicer, B. H. 1978. Investors corporate social performance and disclosure: an empirical study. Accounting Review 53(1):94-111.
    三、參考網頁
    中國氣候變化信息網:http://www.ccchina.gov.cn/cn/NewsInfo.asp?NewsId=30765
    產業永續發展整合資訊網: http://proj.moeaidb.gov.tw/isdn/News/news-more.asp?nplSiYVO
    低碳生活部落格:http://lowestc.blogspot.tw/2009/12/blog-post_19.html
    國際在線:http://big5.cri.cn/gate/big5/gb.cri.cn/8606/2006/01/10/1245@855126.htm
    經濟部工業局工安環保報導: http://www.ftis.org.tw/cpe/download/she/Issue6/subject6-3.htm
    Description: 碩士
    國立政治大學
    會計研究所
    99353046
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099353046
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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