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    题名: 環境報告書設計與編製之個案研究
    作者: 陳拎文
    贡献者: 王文英
    陳拎文
    关键词: 環境資訊
    環境報告書
    永續發展
    產品生命週期
    環境管理
    日期: 2007
    上传时间: 2009-09-11 17:29:27 (UTC+8)
    摘要: 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.
    參考文獻: 中文文獻
    申永順，2001，，工安環保報導，第4期：7-9。
    申永順，2003，企業環境報告書之發展與應用，環境會計理論與應用研討會，東吳大學會計系。
    行政院環境保護署，2007，我國產業環境會計指引-2007年版。
    沈華榮，2002，淺談綠色會計制度（Green Accounting System）－GAS，會計研究月刊，第199期（6月）：61-67。
    沈華榮，2003，台灣環境會計制度發展的經驗與檢討，環境會計理論與應用研討會，東吳大學會計系。
    李堅明，2005，環境會計、清潔生產與全成本分析，財團法人中技社。
    周嫦娥，2007，產業環境會計制度指引（草案），行政院環境保護署推動我國產業環境會計制度（95年度）計畫。
    個案公司，2000環境報告書。
    個案公司，2002環境報告書。
    個案公司，2004環境報告書。
    個案公司，2006環境報告書。
    張宏傑與尹季良，2001，綠色經營-國瑞汽車環境報告書製作心得，工安環保報導，第4期。
    陳依蘋，2002，追求永續經營的綠色競爭力，會計研究月刊，第199期（6月）：45-50。
    黃正忠，2001，企業環境報告書全球最新發展現況，中華民國企業永續發展協會論壇。
    黃正忠，2007，全球企業永續性報告現況，中華民國企業永續發展協會論壇。
    黃孝信，2007，建構我國企業環境暨永續資訊揭露制度之策略建議，環境與能源國際會議，財團法人中技社。
    彭賢明與謝美秀，2003，環境會計制度之建構與效益－落實環境會計制度提升產業國際競爭力，主計月刊，第21卷第4期：82-88。
    葉淑群，2007，銀行授信人員將企業建立環境會計制度納入融資行為意圖之探討，國立東華大學企業管理研究所碩士論文。
    劉文翔，2001，台灣企業環境報告書現況之研究－兼論利害相關者之看法，南華大學環境管理學研究所碩士論文。
    西文文獻
    Al-Tuwaijri, S. A., T. E. Christensen, and K. E. Hughes II. 2004. The relation among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29 (5,6):447-471.
    Bebbington, J. 1995. Reporting on environmental performance. Accounting and Business Research 26 (1): 86-87.
    Brophy, M., and R. Starkey. 1996. Environmental management-systems and strategies. in R. Welford (Ed.), Environmental Reporting. London: Earthscan Publications Ltd., 175-196.
    Brown, N., and C. Deegan. 1998. The public disclosure of environmental performance information-A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research 29 (1): 21-41.
    Dunk, A. S. 2002. Product quality, environmental accounting and quality performance. Accounting, Auditing & Accountability Journal 15 (May): 719-732.
    Eckel, L., K. Fisher, and G. Russell. 1992. Environmental performance measurement. CMA Magazine 66 (Mar.): 16-23.
    Flynn, B. B., R. G. Schroeder, and S. Sakakibara. 1995. The impact of quality management practice on performance and competitive advantage. Decision Sciences 26 (Sep.-Oct.): 659-691.
    Gamble, G. O., K. Hsu, C. Jackson, and C. D. Tollerson. 1996. Environmental disclosures in annual reports: An international perspective. The International Journal of Accounting 31 (3): 293-331.
    Global Reporting Initiative. 2006. Sustainability Reporting Guildelines.
    Huizing, A., and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/ORIGIN. Accounting, Organizations and Society 17 (5): 449-458.
    Kreuze, J. G., G. E. Newell, and S. J. Newell. 1996. Environmental disclosure: What companies are reporting. Management Accounting 78 (1): 37-43.
    Mirvis, P. H. 1994. Environmentalism in progressive business. Journal of Organizational Change Management 7 (4): 82-100.
    Moneva, J. M., and F. Llena. 2000. Environmental disclosures in the annual reports of large companies in Spain. The European Accounting Review 9 (1): 7-29.
    Niskanen, J., and T. Nieminen. 2001. The objectivity of corporate environmental reporting: A study of Finnish listed firms’ environmental disclosures. Business Strategy and the Environment 10 (1): 29-37.
    Noci, G. 2000. Environmental reporting in Italy: Current practice and future. Business Strategy and the Environment 9 (Sep.): 211-223.
    Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27 (8): 763-773.
    Rubenstein, D. B. 1992. Bridging the gap between accounting and black ink. Accounting Organizations and Society 17 (5): 501-508.
    Stead, W. E., and J. G. Stead. 1994. Can humankind change the economic myth? Paradigm shifts necessary for ecologically sustainable business. Journal of Organizational Change Management 7 (4): 15-31.
    Walker, D., M. Pitt, and U. J. Thakur. 2007. Environmental management systems: Information management and corporate responsibility. Journal of Facilities Management 5 (1): 49-61.
    Yin, R. K. 1994. Case Study Research- Design and Methods. 2nd ed. Thousand Oaks: Sage.
    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
    描述: 碩士
    國立政治大學
    會計研究所
    95353029
    96
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0095353029
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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