系統識別號 | U0002-0307202014030900 |
---|---|
DOI | 10.6846/TKU.2020.00046 |
論文名稱(中文) | 循環經濟和環境認證對企業碳行為之影響 |
論文名稱(英文) | The impact of circular economy and environmental certification on carbon behavior of enterprises |
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 | 108 |
學期 | 2 |
出版年 | 109 |
研究生(中文) | 周育德 |
研究生(英文) | Yu-Te Chou |
學號 | 607600458 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2020-06-20 |
論文頁數 | 41頁 |
口試委員 |
指導教授
-
郭樂平
委員 - 黃仕斌 委員 - 楊志豪 |
關鍵字(中) |
循環經濟 環境認證 碳行為 |
關鍵字(英) |
circular economy environmental certification carbon behavior |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本研究欲探討環境認證及循環經濟對企業揭露碳行為訊息之影響,本文以內容分析法對中國上市企業社會責任報告書、永續報告書進行編碼(coding),樣本期間為 2011 年至 2017年,共取得 3767 筆觀察值的碳行為訊息及循環經濟揭露分數,以 Panel data 的 Tobit 迴歸分析進行假說驗證。研究結果顯示,當企業只單一取得環境認證或實行循環經濟時,對於碳行為訊息揭露為正向但不顯著及負向顯著,但當企業同時取得環境認證並實施循環經濟,對碳行為訊息揭露為正向顯著,說明企業在兩者兼備之條件下,環境意識的強度、落實節能減排的效果遠大於單一者,使企業大幅提升揭露碳行為訊息之意願,另外當企業為國有企業、敏感性產業、大規模企業、當年度稅後淨利為正皆有相同的結果。本研究之貢獻在於企業若採行環境認證及循環經濟活動時會積極傳遞有助全球氣候變遷減緩的碳行為訊息,提供利害關係人在檢視企業是否落實氣候變遷減緩的簡易指引。 |
英文摘要 |
In this study we explore the impact of environmental certification and circular economy on enterprises disclosure of carbon behavior information. This study coded corporate social responsibility reports and sustainability reports from chinese public listed companies during 2011-2017. We obtained 3767 observations of carbon behavior information and circular economy disclosure scores by using content analysis, and the hypotheses are conducted by the Tobit regression model. The empirical resultsindicate that when an enterprise only obtains environmental certification or implements circular economy, the disclosure of carbon behavior information is insignificantly positive and negatively significant, but when the enterprise simultaneously obtains environmental certification and implements a circular economy, the disclosure of carbon behavior information is significantly positive. It means that under the condition of both, the intensity of environmental awareness and the effect of implementing energy conservation and emission reduction are far greater than the single one, which makes the company dramatically increase its willingness to expose the information of carbon behavior. It also has identical results in state-owned companies, the larger enterprises, environment sensitive industries and profitable enterprises .The contribution of this study is that companies adopting environmental certification and circular economy activities will proactively convey carbon behavior messages which contribute to the mitigation of global climate change, and provide simple guidelines for stakeholders to check whether companies implement climate change mitigation. |
第三語言摘要 | |
論文目次 |
目錄 第壹章、緒論....................................................................1 第一節、研究背景與動機......................................................1 第二節、研究目的............................................................3 第貳章、文獻探討與假說建立......................................................6 第一節、循環經濟(Circular Economy)..........................................6 第二節、環境認證(Environmental Certification)..............................11 第三節、循環經濟與環境認證對碳行為之影響...................................14 第參章、研究方法...............................................................15 第一節、觀念性架構.........................................................15 第二節、研究模型及變數衡量.................................................16 第三節、樣本及資料來源.....................................................21 第肆章、實證結果與分析.........................................................22 第一節、敘述性統計.........................................................22 第二節、相關性分析.........................................................23 第三節、回歸結果分析.......................................................24 第四節、穩健性測試.........................................................29 第伍章、結論與建議.............................................................32 參考文獻.......................................................................34 圖目錄 圖 1-1:循環經濟概念圖 .....................................................................................................................8 圖 2-1:本研究觀念性架構 ...............................................................................................................15 表目錄 表 3-1:碳行為揭露評分項目 ...........................................................................................................17 表 3-2:循環經濟揭露評比項目 .......................................................................................................18 表 4-1:敘述性統計 ...........................................................................................................................22 表 4-2:各變數間 Pearson 相關係數矩陣.........................................................................................23 表 4-3:2011~2017 碳行為與環境認證及循環經濟截斷迴歸分析................................................26 表 4-4:以期間分群之碳行為與環境認證及循環經濟截斷迴歸分析 ...........................................28 表 4-5:2011~2017 碳行為與環境認證及循環經濟截斷迴歸分析-穩健性測試...........................30 表 4-6:以期間分群之碳行為與環境認證及循環經濟截斷迴歸分析-穩健性測試......................31 |
參考文獻 |
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