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| Title: | 環境報告書設計與編製之個案研究 |
| Authors: | 陳拎文 |
| Contributors: | 王文英
陳拎文 |
| Keywords: | 環境資訊
環境報告書
永續發展
產品生命週期
環境管理 |
| Date: | 2007 |
| Issue Date: | 2009-09-11 17:29:27 (UTC+8) |
| Abstract: | 環保意識抬頭使企業面臨揭露環境資訊之壓力，進而發佈環境報告書。由於環境報告書在國內尚處發展階段，企業對其了解不深，使相關同業之經驗分享，尤其重要。
本研究採個案研究法，以個案公司為例，探討其發佈環境報告書之動機、設計與編製過程、相關內容及發佈後之效益。透過實地訪談、數次電話聯絡與書面文件相互比對後，有下列四點發現：
一、個案公司發佈之動機主要受日本母廠感召，並希望藉此達成對內、外之有效溝通、提升公司競爭力與形象，進而追求永續發展。
二、由事務局搭配相關管理機制，設計與編製出涵蓋產品生命週期之環境報告書。
三、報告書之內容從環境管理開始，進入綠色設計、綠色採購、綠色生產與綠色消費；至於環境資訊，有財務與非財務兩種表達方式。
四、發佈後之效益與動機相呼應，表現在公司形象、競爭力之提升與良好溝通上。
Due to environmental consciousness, the enterprise is faced with the exposition of environmental information, then issues corporate environmental report (CER). However, CER is still in a developing phase domestically, and the enterprise doesn’t understand about it deeply. Thus, sharing in correlative experience of the profession is quite important.
This research adopts case study, and takes the case company as the example to probe into the motive of, the design and the establishment process, the correlation content and the benefit of disclosing CER. After comparing with the penetration on the spot interview, the telephone contact and the written document mutually, there are four findings as below:
First, the case company was affected by the Japanese Parent factory, and hoped to get up to communicate with its stakeholders effectively, to raise its competitive power and image, and to pursue its sustainable development.
Second, the Affair Bureau introduced some management mechanisms into design and establishment process of the CER which covered a product’s life cycle.
Third, the content of the report started from the environment management, then the green design, the green purchase, the green production and the green consumption came after; As for the environment information, could be divided into financial and the non-financial two statements.
Finally, the benefit of disclosing CER responded to the motive, and displayed in the company’s image, the competitive power promotion of and the good communication. |
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參考網站
五風國際顧問公司官方網站：www.fivewinds.com
全球報告協會：www.globalreporting.org/
行政院環境保護署：www.epa.gov.tw/main/index.asp
經濟部工業局：www.moeaidbgov.tw |
| Description: | 碩士
國立政治大學
會計研究所
95353029
96 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0095353029 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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