系統識別號 | U0002-0208201007431700 |
---|---|
DOI | 10.6846/TKU.2010.00036 |
論文名稱(中文) | 媒體報導、企業環境績效及環境揭露關聯性之研究 |
論文名稱(英文) | The Relation among Media Coverage, Environment Performance and Environment Disclosure |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 98 |
學期 | 2 |
出版年 | 99 |
研究生(中文) | 蘇三瑋 |
研究生(英文) | Shan-Wei Sue |
學號 | 697600236 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
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 |
關鍵字(中) |
環境資訊揭露 環境績效 媒體報導 |
關鍵字(英) |
Environment Disclosure Environment Performance Media Coverage |
第三語言關鍵字 | |
學科別分類 | |
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. |
第三語言摘要 | |
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 |
參考文獻 |
中文文獻 《天下雜誌》393期,「讓企業社會責任成為競爭利器」。 孔誠志,1988,公關手冊-公關原理與本土經驗。台北:商周文化。 王石番,1991,傳播內容分析法-理論與實證。台北:幼獅文化。 王光銳,2006,政策議題曝光量與議題類型之關聯性研究—以第五屆立法委員為例,國立政治大學公共行政學系碩士班未出版碩士論文。 王珮如,2003,年報環境揭露與合理性理論之研究-以上市公司為例,國立政治大學會計學系碩士班未出版碩士論文。 史雅男,2004,環境資訊揭露與環境聲譽關聯性之研究,淡江大學會計學系碩士班未出版碩士論文。 吳宜蓁,2005,企業網路謠言回應策略及其影響因素初探。廣告學研究,23,1-33。 吳宜蓁,2005,危機傳播-公共關係與語藝觀點的理論與實證。台北:五南圖書。 宋宜音,2009,環境揭露、環境績效與經濟績效關聯性之研究,淡江大學會計學研究所未出版碩士論文。 杜秋菁,2006,企業危機事件與媒體報導之相關性研究,國立中山大學傳播管理研究所未出版碩士論文。 林照真,2006,記者,你為什麼不反叛?,天下雜誌。 胡友貞,2003,企業環境績效與經營績效關連性之研究,東吳大學會計學系碩士班未出版碩士論文。 祝道松,盧正宗,洪晨恒,楊秀萍,2008,環境績效對環境揭露與經濟績效的影響,當代會計,第9卷第2期:237-270 翁秀琪,1992,大眾傳播理論與實務。台北:三民。 高明瑞,1992,管理理論在自然與環境保育應用之研究(修訂版),中山管理學術研究中心,高雄。 張依依,2007,公共關係理論的發展與變遷。台北:五南。 陳可欣,2005,環境資訊揭露與公司治理關聯性之研究,淡江大學會計學研究所未出版碩士論文。 陳怡婷,2008,董事會結構、股權結構與環境汙染資訊揭露關聯性之研究,淡江大學會計學研究所未出版碩士論文。 葉保強,2005,永續企業新標準,遠見雜誌:134 廖婉鈞,林月雲,虞邦祥,2009,知覺組之利害關係人重要程度與組織績效之關係:企業責任做為中介效果,管理學報,第26卷第2期:213-232。 臧國仁,1999,新聞媒體與消息來源─媒介框架與真實建構之論述。台北:三民。 潘景華,2004,新觀念:企業永續發展與社會責任型投資,證交資料月刊,第501期。 蔡美瑛,1995,全球暖化下新興的媒介議題內容分析與意見領袖傳播行為之研究─以「京都議定書」為例,廣播電視電影學研究所未出版碩士論文。 蔡進安,2001,企業公關人與記者的關係策略─以航空公司公關部門為例,世新大學傳播研究所未出版碩士論文。 鄭瑞城,1991,從消息來源途徑詮釋近用媒體權:台灣的驗證。新聞學研究,第45期:39-45。 賴筱婷,2009,危機傳播與新聞框架之研究─以馬英九綠卡事件為例,南台科技大學資訊傳播研究所未出版碩士論文。 謝金山,1996,不同行業的倫理氣候及其從事社會責任活動之探討,靜宜大學管理科學研究所未出版碩士論文。 英文文獻 Ader, C. R. 1995. A longitudinal study of agenda setting for the issues of environment pollution. Journalism and Mass Communication Quarterly 72 (2): 300-311. Aerts, W., and W. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34: 1-27. Aerts, W., D. Cormier, and M. Magnan. 2006. Intra-Industry imitation in corporate environmental reporting: An international perspective. Journal of Accounting and Public Policy 25: 299-331. Aerts, W., D. Cormier, and M. Magnan. 2008. Corporate environmental disclosure, financial markets and the media:An international perspective. Ecological Economics 64: 643-659. Al-Tuwaijri, S., T. E. Christensen, and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29: 447-471. Bansal, P., and I. Clelland. 2004. Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Academy of Management Journal 47(1): 93-103 Baum, Joel A. C., and W. W. Powell. 1995. Cultivating an institutional ecology of organizations: comment on hannan, carroll, dundon, and torres. American Sociological Review 60: 529-539. Benoit, W. L. 1997. Image repair discourse and crisis communication. Public Relations Review 23: 177-186. Bewley, K., and Y. Li. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting and Management 1: 201-226. Bradley, R. L. 2004. The connection between public relations and competitive advantage. Public Relations Quarterly 49(4): 7-10. 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. Byard, D., and K. W. Shaw. 2002. Corporate disclosure quality and properties of analyst’s information environment. working paper, SSRN. Carragee, K. M. and W. Roefs. 2004. The neglect of power in recent framing research. Journal of Communication 54(2): 214-233. Carroll, C. E., and M. McCombs. 2003. Agenda-setting effects of business news on the public’s images and opinions about major corporations. Corporate Reputation Review 6(1): 36-46. Cho, C. H., and D. M. Patten. 2007. The role of environmental disclosures as tools of Legitimacy; A research Note. Accounting, Organizations and Society, 32: 639-647. Clarkson B. E. 1995. A stakeholder framework for analyzing and evaluating corporate social performance, Academy of Management Review 20: 92-117. Clarkson, P., Y. Li., and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and paper companies. The Accounting Review 79(2): 329-354. Clarkson, P., Y. Li., Richardson, G. D., and F. P. Vasvari. 2008. Revisiting the relation between environment performance and environment disclosure: An empirical analysis. Accounting, Organizations and Society 33: 303-327. Cormier, D., and I. M. Gordon. 2001. An examination of social and environmental reporting strategies. Accounting Auditing and Accountability Journal 14(5): 587-616. Cormier, D., and M. Magnan. 1999. Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing and Finance 14(3): 429-451. Cormier, D., and M. Magnan. 2003. Environmental reporting management: A continental European perspective Journal of Accounting and Public Policy 22: 43-62. Deegan, C. 2002. Introduction: The legitimizing effect of social and environmental disclosures-A theoretical foundation. Accounting, Auditing and Accountability Journal 15 (3): 282-311. Deephouse, D. L. 1996. Does isomorphism legitimate? Academy of Management Journal 39(4): 1024-1039. Deephouse, D. L. 2000. Media reputation as a strategic resource: An integration of mass Communication and resource-based theories. Journal of Management 26(6): 1091-1112. Dowling, J., and J. Pfeffer. 1975. Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review 18(1): 122-136. Dunlap R. E., and R. Scarce, 1991. The polls – poll trends: Environmental problems and protection, Public Opinion Quarterly, Chicago 55(4): 651-659. Elsbach, K. D. 1994. Managing organizational legitimacy in the california cattle industry: The construction and effectiveness of verb accounts. Administrative Sciences Quarterly 39: 57-88. Freeman, R. E. 1984. Strategic management: a stakeholder approach. Boston: Pitman. Freeman, R. E. 1997. A stakeholder theory of the modern corporation, in Beauchamp T.L. and Bowie, N.E. (Eds.), Ethical Theory and Business, Prentice-Hall, Upper Saddle River, NJ. Gray, R., R. Kouhy., and S. Lavers. 1995. Corporate social and environmental reporting: A Review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8(2): 47-77. Hart, S. L. 1995. A natural-resource-based view of the firm. Academy of Management Review 20: 986-1014. Healy, P. M., and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 : 365-383. Hearit, K. M. 1997. On the Use of Transcendence as an apologia strategy: The case of johnson controls and Its fetal protection policy. Public Relations Review 23(3): 217-231. Hillman, A. J., and G. D. Keim. 2001. Shareholder value, stakeholder management, and social Issues: What’s the bottom Line? Strategic Management Journa : 125-139. Ingram, R. W., and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research 18: 615-622. Jamali, D., and R. Mirshak. 2006. Corporate social responsibility (CSR): Theory and practice in a developing country context. Journal of Business Ethics 72: 243-262. Janis, I. L., and R. Fadner. 1965. The coefficient of imbalance. In H. Lasswell, N. Leites, and Associates (Eds.), Language ofpolitics (pp. 153–169). Cambridge, MA: MIT Press. Judge, Jr. W. Q., and T. D. Douglas. 1998. Performance implications of incorporating natural environmental issues into strategic planning process: An empirical assessment. Journal of Management Studies 35(2): 241-262. Lindblom, C. K. 1994. The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference. New York. Magness V. 2006. Strategic posture, financial performance and environmental disclosure-An empirical test of legitimacy theory. Accounting, Auditing and Accountability Journal 19(4): 540-63. Martin, C. R., and H. Oshagan. 1997. Disciplining the workforce: The news media frame a General Motors plant closing. Communication Research 24(6):669-697. McCombs, M., J. P. Lamas, Lopez-Escobar, E., and F. Rey. 1997. Candidate images in special elections: Second-level agenda setting effects. Journalism and Mass Communication Quarterly 74: 703-717. Milne, M. J., and D. M. Patten. 2002. Securing organizational legitimacy:An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing and Accountability Journal 15(3): 372-405. Morris, S. A. 1997. Environmental pollution and competitive advantage: An exploratory study of U.S. industrial-goods manufacturers. Academy of Management Proceedings: 411-415. Murray, A., D. Sinclair, Power, D., and R. Gray 2006. Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing and Accountability Journal, 19(2): 228-255. Neu, D., H. Warsame., and K. Pedwell. 1998. Managing public impressions: environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282. O’Dwyer, B. 2002. Managerial perceptions of corporate social disclosure: An irish story. Accounting, Auditing and Accountability Journal 15(3): 406-436. Ohanian, R. 1990. Construction and validation of a scale to measure celebrity endorsers’perceived expertise, trustworthiness, and attractiveness. Journal of Advertising 19(3): 39-52. Papasolomou-Doukakis, I., M. Krambia-Kapardis., and M. Katsioloudes. 2005. Corporate social responsibility: the way forward? Maybe not! A preliminary study in Cyprus. European Business Review 17(3): 263-280. Parsigain, E. K. 1992. Mass media writing. Hillsdale, NJ: Erlbaum. Patten, D. M. 1991. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 10: 297-308. Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research Note. Accounting, Organizations and Society 27: 763-773. Pollock, T. G., and V. P. Rindova. 2003. Media legitimation effects in the market for initial public offering. Academy of Management Journal 46(5): 631-642. Rejeski, W. J. 1994. Dose-response issues from a psychosocial perspective. In Bouchard, C., Shephard, R.J., & Stephens, T.(Eds). Physical activity, fitness, and health. Champaign, pp.1040-55. IL: Human Kinetics. Russo, M. V., and P. A. Fouts. 1997. A resource based perspective on corporate environmental performance and profitability. Academy of Management Journal 40: 534–559. Sharbrough, W. C., and J. W. Moody. 1995. Managing the media. Journal of Systems management, 46(4): 4-11. Shrivastava, P. 1994. Castrated environment: Greening organizational studies. Organization Studies 15: 705-726. Shrivastava, P. 1995. Environmental technologies and competitive advantage. Strategic Management Journal 16: 183-200. Siomkos, G. J. 1999. On achieving exoneration after a product safety industrial crisis. The Journal of Business & Industrial Marketing 14(1): 17-29. Solomon, J. F. and A. Solomon. 2006. Private social, ethical and environmental disclosure. Accounting Auditing and Accountability Journal 19(4): .564-91. Spicer, B. 1978. Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review 53(1): 94-111. Suchman, M. 1995. Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 20: 571-610. Tucker, L. R. 1998. The framing of Calvin Klein: A frame analysis of media discourse about the august 1995 Calvin Klein Jeans. Advertising Campaign. Critical Studies in Mass Communication 15: 141-157 Waddock, S., C. Bodwell, and S. Graves. 2002. Responsibility: The new business imperative. The Academy of Management Executive 16(2): 132-147. Walden, W. D. and B. N. Schwartz. 1997. Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy 16(2): 125-154. Walley, N., and B. Whitehead. 1994. It’s not easy being green. Harvard Business Review 72 (3): 46-52. Weiss, J. and M. Tschirhart. 1994. Public information campaigns as policy instruments. Journal of Policy Analysis and Management 13(1): 82-119. Wiseman, J. 1982 An evaluation of environment disclosure made in corporate annual reports Accounting. Accounting, Organizations and Society 7(1): 53-64. Wu, M. Y. and M. Taylor. 2003. Public relations in Taiwan: Roles, professionalism, and relationship to marketing. Public Relations Review 29 (4): 473-483. Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 7: 323-349. |
論文全文使用權限 |
如有問題,歡迎洽詢!
圖書館數位資訊組 (02)2621-5656 轉 2487 或 來信