淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-0407201120550900
中文論文名稱 利害關係人、環境績效與環境揭露關聯性之研究
英文論文名稱 The Relationships among Stakeholders , Environmental Performance and Environmental 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 99
學期 2
出版年 100
研究生中文姓名 陳英如
研究生英文姓名 Ying-Ju Chen
學號 698600284
學位類別 碩士
語文別 中文
口試日期 2011-06-17
論文頁數 70頁
口試委員 指導教授-徐志順
委員-賴丞坡
委員-黃麗夙
中文關鍵字 利害關係人  環境績效  環境揭露 
英文關鍵字 Stakeholders  Environmental Performance  Environmental Disclosure. 
學科別分類 學科別社會科學商學
中文摘要 本研究旨在探討利害關係人、環境績效與環境揭露之關聯性。由於利害關係人是影響企業環境績效與環境揭露之重要因素,若企業在制訂環境管理決策時,將利害關係人構面納入考量,則較會滿足利害關係人之需求及加強環境管理以提升環境績效,並透過年報揭露環保相關訊息予利害關係人,提高資訊透明度,企業以此善盡社會責任以提升競爭力。
本研究係以行政院環保署空氣污染排放量資料庫為環境績效衡量指標;在利害關係人方面,則以大股東持股比、負債比率、是否曾在二年內因違反環保法規而被處罰及媒體報導次數為利害關係人力量之代理變數,最後採用內容分析法衡量2009年台灣上市製造業公司其年報中有關環保資訊揭露程度。
研究結果發現:利害關係人力量會顯著影響環境績效,其中,是否曾在二年內因違反環保法規而被處罰及媒體報導次數與環境績效呈顯著負向關係; 利害關係人力量亦對環境揭露有顯著之影響,大股東持股比與環境揭露呈顯著負相關;媒體報導次數與環境揭露呈顯著正相關;負債比率與自願性環境揭露呈顯著負相關;企業環境績效越不佳,年報中之環境揭露程度越高。


英文摘要 This study aims to investigate the relationships among stakeholder forces, environmental performance, and environmental disclosure. In making environmental management decisions, firms which take stakeholders into account can better satisfy stakeholders’ needs, strengthen environmental performance, and promote information transparency via disclosing more environmental information to stakeholders, so as to enhance the company’s social responsibility and competitiveness.
This study uses the Taiwan Emission Data System (TEDS) provided by the Environmental Protection Administration as environmental performance . Proxy variables for stakeholder forces consist of: major shareholding ratio, debt ratio, penalties resulting from regulatory violations within the last two years, and the number of media coverage reports. Finally, content analysis method is employed to measure the extent of environmental information as disclosed in the annual reports made by Taiwan listed manufacturing firms in 2009.
Research findings indicate that stakeholder forces significantly affect environmental performance, in particular, penalties due to regulation violations the last two years and the number of media coverage reports have significantly negative association with environmental performance; stakeholder forces have a significant effect on environmental disclosure. The findings also indicate that the shareholding ratio has negative effect on environmental disclosure, whereas media coverage has positive effect on environmental disclosure. Debt ratio has negative effect on voluntary environmental disclosure. It is suggested that the poorer the firm’s environmental performance, the more environmental information it tends to disclose in its annual report.


論文目次 目錄
中文摘要 I
英文摘要 II
目錄 III
表目錄 V
圖目錄 V
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
第三節 研究流程 4
第貳章 文獻探討 6
第一節 利害關係人理論 7
第二節 環境績效指標 12
第三節 環境資訊揭露與法規 15
第四節 利害關係人、環境績效與環境資訊揭露相關文獻 22
第參章 研究方法 28
第一節 觀念性架構 28
第二節 研究假說 30
第三節 研究變數之衡量 34
第四節 研究樣本與資料來源 39
第五節 模型建立與資料分析方法 41
第肆章 實證結果與分析 44
第一節 上市公司年報之環境資訊揭露程度 44
第二節 多元迴歸分析 51
第三節 企業規模之進一步分析 57
第伍章 研究結論與建議 62
第一節 研究結論 62
第二節 研究貢獻 63
第三節 研究限制 64
第四節 研究建議 64
參考文獻 66
一、中文部分 66
二、英文部分 67

表目錄
表2-1利害關係人的分類 8
表2-2環境績效指標 14
表3-1研究量表 36
表3-2各利害關係人之代理變數 38
表3-3樣本公司產業別 40
表3-4各變數之定義 42
表4-1環境資訊揭露程度(222家樣本公司) 46
表4-2敘述性統計 47
表4-3 PEARSON相關係數矩陣 49
表4-4變異性膨脹因素(VARIANCE INFLATION FACTORS,VIF) 50
表4-5利害關係人與環境績效間之迴歸分析結果 52
表4-6利害關係人與整體環境資訊揭露間之迴歸分析結果 54
表4-7利害關係人與自願性環境資訊揭露間之迴歸分析結果 54
表4-8環境績效與整體環境資訊揭露間之迴歸分析結果 55
表4-9環境績效與自願性環境資訊揭露間之迴歸分析結果 56
表4-10利害關係人與整體環境資訊揭露間之迴歸結果-大型企業規模 58
表4-11利害關係人與自願性環境資訊揭露間之迴歸結果-大型企業規模 58
表4-12利害關係人與整體環境資訊揭露間之迴歸結果-小型企業規模 59
表4-13利害關係人與自願性環境資訊揭露間之迴歸結果-小型企業規模 59
表4-14環境績效與整體環境資訊揭露間之迴歸結果-大型企業規模 60
表4-15環境績效與自願性環境資訊揭露間之迴歸結果-大型企業規模 60
表4-16環境績效與整體環境資訊揭露間之迴歸結果-小型企業規模 61
表4-17環境績效與自願性環境資訊揭露間之迴歸結果-小型企業規模 61
圖目錄
圖1-1 研究流程圖 5
圖2-1 文獻架構圖 6
圖3-1 觀念性架構圖 29



參考文獻 參考文獻
一、中文部分
王佩如,2003,年報環境揭露與合理性理論: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。
中華民國環境保護統計年報,行政院環境保護署編印,中華民國96年8月出版。
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。
宋宜音,2009,環境揭露、環境績效與經濟績效關聯性之研究,淡江大學會計學系碩士在職專班未出版碩士論文。
周玲臺,1994,我國上市公司財務報告環保支出資訊內容研究,行政院國家科學委員會專題研究計畫成果報告。
林宜諄,2008,企業社會責任入門手冊,天下遠見出版。
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、洪晨桓、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。
涂玉燕,2004,影響台灣上市公司環境資訊揭露因素之探討,輔仁大學會計學系碩士班未出版碩士論文。
翁霓、蕭運炎,2008,財務報表環境資訊揭露品質影響因素之探討-以國內上市公司為例,東吳經濟商學學報,第61期:1-30。
許志豪,2007,環境資訊揭露與利害關係人關聯性之研究,淡江大學會計學系碩士班未出版碩士論文。
梁亞晴,2004,台灣企業環境揭露程度之研究-應用利害關係人理論,國立政治大學會計學系碩士班未出版碩士論文。
張文龍, 2006,當責,中國生產力中心。
黃劭彥、吳東憲、紀怡如,2009,企業網站環境會計資訊揭露影響因素之研究,會計與公司治理,第6卷 第1期:1-30。
黃振豊、史雅男,2005,從社會政治理論觀點論環境資訊揭露程度與環境聲譽關聯性,淡江人文社會學刊,第23期:77-102。
黃義俊、高明瑞,2004,從利害相關人的觀點實證研究綠色創新的採行與組織績效之關係:LISREL模式,中山管理評論,第12卷 第4期:633-674。
楊秀萍,2005,環境績效對環境揭露與經濟績效影響之探討,國立東華大學企業管理學系碩士班未出版碩士論文。
趙沛俊,2004,企業環境績效與環境揭露程度關聯性之研究,東吳大學會計學研究所未出版碩士論文。
歐用生,1993,「內容分析法」,教育研究法。
顧曼蘋,2010,公司環境資訊傳遞與環境合理性:以日本企業為例,淡江大學會計學系碩士班未出版碩士論文。
二、英文部分
Adams,R.(1990).The greening of consumerism.Accountancy,31,81-83.
Aerts,W., and D.Cormier. (2009). Media legitimacy and corporate environmental communication. Accounting, Organizations and Society,34,1-27.
Al-Tuwaijri,S.A.,T.E.Christensen, and K.E.Hughes.(2004).The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society,29(5-6),447-471.
Amir, E. and Lev.(1996).Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 22(1-3), 3-30.
Barth, M. and McNichols, M.(1994).Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research, 32 (Supplement),177-209.
Brown.N., and Deegan.C.(1998). The public disclosure of environmental performance information─a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29, 21-41.
Carroll,A.B.(1991).The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders.
Clarkson,Max B.E.(1995).A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review,20,92-117.
Cormier,D., and M. Magnan.(1999). Corporate environmental disclosure strategies: Determinants, costs and benefits. Journal of Accounting,Auditing and Finance ,14(3),429-451.
Cowen, S., L. B. Ferreri, and L. D. Parker. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis.Accounting,Organizations and Society,12(2),111-122.
Deegan, C., and Gordon,B.(1996).A study of the environmental disclosure practices of Australian corporations. The Accounting Review,26(3),187-199.
Deegan, C., and M. Rankin,.(1996).Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by Te Environmental Protection Authority. Journal of Accounting, Auditing and Accountability ,9(2): 50-67.
Deegan,C.(2002).Introduction:The legitimizing effect of social and environmental disclosures-A theoretical foundation. Accounting, Auditing and Accountability ,15(3) ,282-311.
Freeman,R.E.(1984).Strategic management :A stakeholder approach.
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 ,8(2),47-77.
Greeno ,Ladd J. and S.Noble Robinson.(1992). Rethinking corporate environmental management. The Columbia Journal of World Business ,27(3-4),222-232.
Henriques,Irene and Perry Sadorsky.(1996).The determinants of an environmentally responsive firm: An empirical approach. Journal of Environmental Economics and Management,30(3),381-395.
Henriques,Irene and Perry Sadorsky.(1999).The relationship between environmental commitment and managerial perceptions of stakeholder importance .Academy of Management Journal,42(1),87-99.
Hill,C.W.L. and Jones T.M.(1992).Stakeholder-agency theory . Journal of Management Studies,29,131-154.
Hossain,M.,Perera,M.H.B.and Rahman,A.R.(1995).Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting,6,69-85.
Hughes, K. E. (2000). The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review, 75(2), 209-228.
Hughes Susan B., Allison Anderson, Sarah Golden.( 2001). Corporate environmental disclosures: Are they useful in determining environmental Performance? Journal of Accounting and Public Policy ,20(3),217-240.
Hughes,Susan B.,Sander,James F. and Rier,Joanna C.(2000).Do environmental disclosures in U.S. annual reports differ by environmental performance. Advances in Environmental Accounting and Management,1,141-161.
Ingram,R.W. and Frazier,K.B.(1980) .Environmental performance and corporate disclosure. Journal of Accounting Research,18(2),614-624.
Jaggi,B. and Freedman,M.(1992).An examination of the impact of pollution performance on economic and market performance: Pulp and paper firms. Journal of Business Finance and Accounting,19(5),697-713.
Johnson, M., Magnan, M.and Stinson, C.(1998). Nonfinancial measures of environmental performance as proxies for environmental risk and uncertainties. Working paper, University of Michigan, Ann Arbor, MI.
Kotler,P. and Lee,N.(2005). Corporate social responsibility- doing the most good for your company and your cause.
King,Andrew A. and Lenox, Michael J.(2001).Does it really pay to be green?An empirical study of firm environmental and financial performance. Journal of Industrial Ecology,5(1),105-116.
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.
Morris, S. A.(1997). Environmental pollution and competitive advantage: An exploratory study of U.S. industrial-goods manufacturers. Academy of Management Proceedings, 411-415.
Newman,John C. and Kay M. Breeden.(1992).Managing in the environmental era: Lesson from environmental leaders.The Columbia Journal of World Business,27(3-4),210-221.
Patten,D.M.(1991).Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy,10(4),297-308.
Patten,D.M.(2002a).Media exposure, public policy pressure, and environmental disclosure: An examination of the impact of tri data availability.Accounting Forum,26(2),153-171.
Patten,D.M.(2002b).The relation between environmental performance and environmental disclosure. Accounting, Organizations and Society,27(8),763-773.
Roberts, J.(2001). Corporate governance and the ethics of narcissus. Business Ethics Quarterly, 11(1),109-127.
Roberts,RW.(1992).Determinants of Corporate social responsibility disclosure :An application of stakeholder theory. Accounting, Organizations and Society,17(6),595-612.
Rockness, Joanne W. (1985). An assessment of the relationship between US corporate environmental performance and disclosure. Journal of Business Finance and Accounting,12, (3),339-354.
Russo,M.V. and Fouts,P.A.(1997).A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal,40(3),534-559.
Selznick,P.(1994).Moral commonwealth –social theory and promise of community.
Sharbrough,W.C. and J.W. Moody.(1995).Managing the media. Journal of Systems Management,46(4),4-11.
Standwick, Peter A. and Stanwick, Sarah D.(1998).The relationship between corporate social responsibility, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics,195-204.
Tilt, C. A. (1997). Environmental polcies of major companies: Australian evidance. The British Accounting Review, (29), 367-394.
Ullmann AE.(1985a).Corporate social reporting :political interests and conflicts in Germany.Accounting, Organizations and Society, 4(1-2),123-133.
Ullmann AE.(1985b).Data in search of a theory :A critical examination of the relationships among social performance, social disclosure,and economic performance of US firms. Academy of Management Review,10(3),540-557.
Verrecchia, R.E. (1983). Discretionary Disclosure. Journal of Accounting and Economics,5, 179-194.
Walden, D. W., and B. N. Schwarts. (1997). Environmental Disclosures and Public Policy Pressure. Journal of Accounting and Public Policy,16, 125-154.
Watts, RL., and JL. Zimmerman.(1986). Positive accounting theory. Prentice-Hall, Inc.
Wiseman,J.(1982).An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society,7(1),53-63.
Zadek,S.(2004).The path to corporate responsibility. Harvard Business Review,82(12),125-133.

論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2016-07-19公開。
  • 同意授權瀏覽/列印電子全文服務,於2014-07-19起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信