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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/54912
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/54912


    Title: 企業減碳投資對於經營績效之影響-以歐洲為例
    The Association between Carbon Reduction Investment and Operating Performance:The Case of the European Industry
    Authors: 林璟儒
    Contributors: 林良楓
    林璟儒
    Keywords: 減碳投資
    減碳績效
    經營績效
    Date: 2011
    Issue Date: 2012-10-30 14:21:17 (UTC+8)
    Abstract: 本研究就參與碳揭露計畫當中之歐盟地區企業投入減碳投資金額與其經營績效及減碳績效做一實證性分析,並選擇以英國、德國及法國企業為歐盟地區企業代表。
    研究結果顯示歐盟地區企業投入越多減碳投資,對其排放量的控制及減少有所助益,當中英國企業投資所產生之減排效益最高,德國企業投資金額及減排量皆為最高,故目前投資效益雖無英國佳,但相信未來減碳績效將大幅提升。至於法國企業由於減碳行動相較於其他兩國較不積極,減碳績效亦較不佳。此外,減碳投資對於隔年度經營績效影響為何?當中英國企業結果顯示為負向關係,德國企業顯示兩者無太大相關,至於法國企業結果顯示為正向關係。另若將企業減碳所得之無形報酬加計於資產報酬率,英法兩國企業經營績效皆明顯提升,故可知企業投入減碳行動,當中有利益產生,證明了企業致力於減碳行動確實有所助益。
    Reference: 一、中文文獻
    CEA News,法國國家原子能署的低碳能源行動,2009 春季季刊,頁8-15。
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    Description: 碩士
    國立政治大學
    會計研究所
    99353044
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099353044
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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