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系統識別號 U0002-0107201015013500
中文論文名稱 公司環境資訊傳遞與環境合理性:以日本企業為例
英文論文名稱 Corporate environmental communication and environmental legitimacy- evidence from Japanese firms
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 98
學期 2
出版年 99
研究生中文姓名 顧曼蘋
研究生英文姓名 Man-pin ku
學號 697600467
學位類別 碩士
語文別 中文
口試日期 2010-06-22
論文頁數 83頁
口試委員 指導教授-郭樂平
委員-郭怡君
委員-李光廷
中文關鍵字 環境合理性  環境資訊揭露  環境新聞發布 
英文關鍵字 Environmental legitimacy  environmental communication  press release 
學科別分類 學科別社會科學商學
中文摘要 合理性(Legitimacy)是一種公眾的集體意識或認知,公司在CSR報告中揭露環境訊息或藉由媒體新聞的發布可以建立環境合理性,透過環境合理性的直接衡量,本研究探討環境資訊的傳遞(包括採用CSR報告揭露及新聞發布的方式)與環境合理性之間的關聯性,並探究節能績效及減碳績效對兩者之影響。以日經500指數成份股的企業為研究對象,利用EOL日本全上市信息數據庫蒐集相關資料,並採用聯立方程模式分析。
以往文獻針對環境揭露的指標較少探討生態環境觀點,本研究將其納入環境揭露的衡量構面,期盼增加環境揭露的品質,研究結果顯示日本企業在其CSR報告中所揭露的內容以環境管理、能源、生態性為主要焦點,尤其是二氧化碳排放量的敘述頻率成長幅度最大;環境敏感性產業的公司增加CSR報告揭露可以提升合理性的建立,然而,新聞發布與企業的環境合理性卻呈現負向顯著關係,顯示環境敏感性企業發布環境相關新聞,反而會減損企業的環境合理性。再者,不論CSR報告書揭露或新聞發布,前期環境合理性對於當期環境資訊傳遞都有正向顯著關係;媒體曝光程度僅與CSR報告書揭露呈現正向顯著關係;公司規模愈大,對環境資訊的揭露愈多,有助於提升環境合理性。
本研究採用「節能減碳」的觀點衡量環境績效,透過實證結果發現二氧化碳減排指標對CSR報告書環境揭露具有正向顯著效果,但和環境合理性之間呈現不顯著的負向關係。媒體曝光程度主要是受到公司規模及在國外交易市場掛牌上市數量的正向影響。
英文摘要 Legitimacy is the perception held by relevant publics and by society at large. Firms disclosure environmental information in the CSR reports or press release by the media, they can create the environment legitimacy. Using a direct measure of environmental legitimacy, we explore the impact of environmental communication and environmental legitimacy, and to consider the effect by using different measures of the environmental performance.The sample comprises Japan Nikkei stock index 500 firms. The information extracted from the EOL all listed companies in Japan information database. We endogenize the related variables in simultaneous equations models.
Previous environmental disclosuring research neglected the indicator of ecological view, we exposed it to evaluating environmental disclosure, looking forward to increasing the quality. The results obtained show that firms focus on the contents of environmental management, energy, ecology in the CSR report, particularly the frequency of discribing CO2 emissions growth largest. Firms in environmentally-sensitive industries increse CSR report disclosuring can enhance the legitimacy. However there is a significantly negative relationship between press releases and media legitimacy, suggesting that press release has lower impact on legitimacy for those firms operating in more environmental-sensitive industries. Furthermore lag legitimacy is significantly and positively related to a firm’s environmental communication, however media exposure is just significantly and positively related to CSR reports disclosuring. The larger the company’s size, the more disclosure of environmental information, and also help to improve the environment legitimacy.
We also found that using the point of "energy saving and carbon reduction" to measure environmental performance, and there is a positive and significant relationship between the environmental performance, carbon reduction, and CSR reports disclosuring. But there is a negative and non-significant relationship to environmental legitimacy. Furthermore, the results show that foreign listing and firm size lead to more environmental news.
論文目次 目錄
目錄I
表目錄II
圖目錄III
第壹章 緒論1
第一節 研究背景1
第二節 研究動機3
第四節 研究流程7
第貳章 文獻探討9
第一節 環境會計及日本環境管理制度9
第二節 環境合理性相關文獻17
第三節 環境資訊揭露與環境績效相關文獻22
第四節 環境揭露、環境合理性與環境績效之關聯性28
第參章 研究方法31
第一節 觀念性架構與研究假說31
第二節 變數衡量35
第三節 研究樣本與資料蒐集39
第四節 實證模型40
第五節 研究方法42
第肆章 實證結果及分析44
第一節 CSR報告書環境揭露44
第二節 敘述統計分析48
第三節 相關分析49
第四節 迴歸分析結果53
第五節 環境資訊揭露與環境績效之進一步分析61
第伍章 研究結果、限制及建議66
第一節 研究結果及貢獻66
第二節 研究限制69
第三節 研究建議69
參考文獻72
附錄1 日本環境管理歷史78
附錄2 實證分析結果比較81



表目錄
表2-1 日本環境省環境會計指引歷年重要項目比較表12
表2-2 營業活動相應的環保成本分類 (大項分類)14
表2-3 營業活動相應的成本分類 (中小項分類)15
表2-4 環保效益指標16
表2-5 環保活動經濟效益基本內容17
表2-6 環境揭露指標文獻彙整25
表4-1 研究樣本的選擇44
表4-2 2005-2007日本企業CSR報告書環境揭露構面平均分數(以項目別區分) 45
表4-3 2005-2007日本企業CSR報告書環境揭露平均分數及排名(以產業別區分)47
表4-4 2005-2007環境資訊揭露項目評分前10名及後5名的產業具環境敏感性之比重48
表4-5 變數之敘述性統計49
表4-6 合理性模式相關分析(Pearson 相關)51
表4-7 揭露模式相關分析(Pearson 相關)52
表4-8 媒體曝光模式相關分析(Pearson 相關)53
表4-9 控制變數之平均數差異(選擇偏誤檢測)54
表4-10 媒體曝光模式-Logit模型分析結果55
表4-11 三階最小平方迴歸分析結果(年報環境揭露模式)-係數(T-value)57
表4-12 三階最小平方迴歸分析結果(新聞發布模式) -係數(T-value)60
表4-13 經濟性/社會性環境資訊揭露分析結果(CSR報告書環境揭露模式)-係數(T-value)64
表4-14 事前說明/事後回應環境新聞發布分析結果(新聞發布模式)-係數(T-value)65
圖目錄
圖1-1 研究流程圖8
圖3-1 觀念性架構圖31
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