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系統識別號 U0002-0208201007431700
中文論文名稱 媒體報導、企業環境績效及環境揭露關聯性之研究
英文論文名稱 The Relation among Media Coverage, Environment Performance and Environment Disclosure
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 蘇三瑋
研究生英文姓名 Shan-Wei Sue
學號 697600236
學位類別 碩士
語文別 中文
口試日期 2010-06-21
論文頁數 93頁
口試委員 指導教授-黃振豊
指導教授-孔繁華
委員-丁誌魰
委員-郭樂平
委員-賴丞坡
中文關鍵字 環境資訊揭露  環境績效  媒體報導 
英文關鍵字 Environment Disclosure  Environment Performance  Media Coverage 
學科別分類 學科別社會科學商學
中文摘要 近年來,環境保護相關議題,在國內日益受到重視。無論是政府單位或是傳播媒體的刊載宣導,都可以感受到良好的環境績效表現已為一個成功企業不可獲缺的一環。媒體的報導會影響社會大眾對該企業及其企業環保活動的認知,正向的環保行為報導,不但能夠幫助提升企業形象,對社會大眾而言,更具有第三人背書的加分效果。然而過去國內企業環境揭露的論述中,卻缺乏從媒體觀點探討企業環境績效與環境資訊揭露的關係。
本研究以台灣上市製造業公司為研究標的,首先以環境合理性(J-F係數)作為媒體報導之代理變數;其次使用環保署空保處建立全國企業之固定汙染排放量資料庫,作為環境績效之代理變數;最後參酌 Clarkson, Richardson and Vasvari (2008) 的揭露評分量表,採用內容分析法探討民國95年到98年間企業揭露於年報之環境資訊內容。依據 Aerts and Cormier (2009) 之研究,分析媒體報導、環境績效與環境資訊揭露三者關聯性。
研究發現,環境績效與環境資訊揭露程度呈正相關:環境績效與環境合理性呈負相關;環境合理性與環境資訊揭露程度之假說並未獲得支持。最後,發現媒體報導、環境績效與環境資訊揭露三者間存有內生關係,三者之間會互相影響。
英文摘要 Environmental protection and related issues have become a prominent topic in recent years. People acknowledge either from government sector or from press media release that better environmental performance becomes vital to a successful business. The press media coverage will affect people’s perception to the business. Positive media coverage of corporation environmental event will enhance corporate image, meanwhile, this seems to be a subtle endorsement by the media for corporation. Nevertheless, the effect of press media has on corporate environmental performance and environmental information disclosure is not widely analyzed by research. Hence, this research is conducted by analyzing samples of manufacture firms. Initially, I use environment rationality (J-F coefficient) as a proxy for press media coverage. Secondary, I use the emissions from stationary pollution database which was established by Environmental Air Protection Branch as an environmental performance proxy. Finally, I reference Clarkson et al’s (2008) Disclosure Rating Scale and use content analysis method to investigate corporate disclosure on environment information content from years 2006 through 2009. I accord to Aerts and Cormier’s (2009) research method to analyze the relationship between media report, environmental performance, and environmental information disclosure.
Empirical result supports that environmental performance is positively related to environmental disclosure while negatively related to environmental rationale. However, evidence does not support the relationship between environmental rationale and environmental disclosure. Last but not least, there is an endogenous relationship existed between press media coverage, environmental performance and environmental information disclosure.
論文目次 目  錄
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 5
第四節 研究架構 5
第五節 研究流程 6
第貳章 文獻探討 7
第一節 環境資訊揭露的意義 7
第二節 我國環境資訊揭露相關規範 10
第三節 環境資訊揭露之理論架構 14
第四節 本文之研究假說 21
第参章 研究方法 27
第一節 觀念性架構 27
第二節 研究期間、樣本選取與資料來源 29
第三節 內容分析法說明 33
第四節 變數定義與衡量 34
第五節 實證模型 42
第肆章 實證結果及分析 44
第一節 上市公司年度報告環境資訊揭露程度 44
第二節 敘述性統計 50
第三節 迴歸分析 57
第伍章 結論與建議 80
第一節 結論 80
第二節 研究限制 82
第三節 研究建議 83
參考文獻 86
中文文獻 86
英文文獻 88
表 目 錄
表1-1 企業社會責任觀念演變階段 2
表2-1 行政部門工作內容 10
表2-2 比較當前國內環境相關政策法規,依其立法原則歸納 11
表2-3 企業組織面臨合理性威脅的類型 19
表2-4 企業揭露環境績效的用意 22
表3-1 研究樣本篩選過程 30
表3-2 樣本公司產業分配表(單一年度) 30
表3-3 低環境敏感性產業分配表 31
表3-4 高環境敏感性產業分配表 31
表3-5 環境揭露評分量表 37
表3-6 產業類別敏感性區分 41
表3-7 各變數之定義 42
表4-1 各構面揭露程度百分比(整體) 45
表4-2 各構面揭露程度百分比(環境敏感性區別) 45
表4-3 高環境敏感性產業之揭露平均分數 47
表4-4 低環境敏感性產業之揭露平均分數 47
表4-5 公司規模與環境資訊揭露程度 48
表4-6 高低產業敏感性之變異數分析表 49
表4-7 公司規模之變異數分析表 49
表4-8 各變數之敘述性統計量 52
表4-9 各變數之敘述性統計量(低環境敏感性) 52
表4-10 各變數之敘述性統計量(高環境敏感性產業) 53
表4-11 各變數之Pearson相關係數矩陣 54
表4-12 低環境敏感性各變數之Pearson相關係數矩陣 55
表4-13 高環境敏感性各變數之Pearson相關係數矩陣 56
表4-14 Hausman檢定測試殘差結果 57
表4-15 變異性膨脹係數(variance inflation factors, VIF)檢定結果 58
表4-16 三階最小平方法迴歸結果-係數(T-Value) 64
表4-17 三階最小平方法迴歸結果-係數(T-Value):低環境敏感性 68
表4-18 三階最小平方法迴歸結果-係數(T-Value):高環境敏感性 69
表4-19 三階最小平方法迴歸結果-係數(T-Value):強制性揭露 73
表4-20 三階最小平方法迴歸結果-係數(T-Value):自願性揭露 74
表4-21 三階最小平方法迴歸結果-係數(T-Value):小型企業規模 78
表4-22 三階最小平方法迴歸結果-係數(T-Value):大型企業規模 79
圖 目 錄
圖1-1 研究流程圖 6
圖2-1 媒體設定議題與合理性理論關係圖 20
圖3-1 觀念性架構圖 28
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