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| Title: | 能源耗用與企業績效之關聯性
The Effect of Energy Consumption Efficiency on Firm Performance |
| Authors: | 許詩祥
Hsu, Shih-Hsiang |
| Contributors: | 林宛瑩
Lin, Wan-Ying
許詩祥
Hsu, Shih-Hsiang |
| Keywords: | 環境綜合表現
碳排放量
用水量
市場績效
Environmental Performance
Carbon Emissions
Water Consumption
Market Performance |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:25:22 (UTC+8) |
| Abstract: | 我國於2022年3月發布《2050淨零排放路徑及策略總說明》，其中要求高碳排及高用水產業透過製程改善、能源轉換及循環經濟推動產業轉型，期望在2050年實現淨零排放。同年，金管會為了能夠有效掌握企業碳排放量，開始要求上市櫃公司及其子公司2023年至2029年陸續完成溫室氣體盤查及確信。
本研究採用台灣上市櫃公司2016年至2021年企業環境面綜合表現評分，以及企業所揭露之碳排放量及用水量，藉以衡量企業能源耗用之程度，並探討其與市場績效（以Tobin’s Q衡量）之關聯性。研究結果顯示，當企業環境面綜合表現越好，其市場績效越佳，且在同時考量碳排放量及用水量之情況下，企業碳排放量越高，其市場績效越差。
In March 2022, Taiwan government released “2050 Net Zero Emission Pathway and Strategy Overview”, which requests industries with high carbon emission and high water consumption to promote industrial transition through production process improvement, energy conversion, and circular economy, expecting to reach zero emission in 2050. In the same year, in order to fully supervise corporate carbon emission, the FSC requests publicly traded companies and their subsidiaries to successively finish carbon footprint verification over the period 2023 to 2029.
Based on a sample of Taiwanese listed companies from year 2016 to year 2021, this study investigates the association among environmental performance, carbon emission, water consumption and market performance of firm (using Tobin’s Q as proxy variable). The results shows that environmental performance is significantly and positively related to Tobin’s Q. Moreover, it is found that the total carbon emissions is significantly and negatively associated with Tobin’s Q. |
| Reference: | 張育琳，2019，節能減碳、企業綠色環境管理策略與公司績效之關連性，中山管理評論，第27卷第2期，279-326頁。
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| Description: | 碩士
國立政治大學
會計學系
110353023 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353023 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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