環保意識越趨提高，企業因此從事更多環保行為，綠色採購是綠色供應鏈管理中關鍵的過程。本研究根據過去文獻，將綠色採購分為兩個面向，基於產品與基於流程的綠色採購，探討其與企業績效及供應商和客戶滿意度之關聯性。以2016年到2018年之臺灣上市櫃製造業為研究對象，實證結果發現企業實施基於產品的綠色採購並不會有助於提升市場績效，反而對財務績效有負向影響，但會使客戶滿意度增加，對供應商滿意度則沒有影響。企業實施基於流程的綠色採購會提升企業的財務績效，也會提高客戶滿意度，但對市場績效和供應商滿意度的影響並不明顯。

With increased environmental awareness, companies engage in more environmental protection activities. Green procurement is a key process in green supply chain management. Based on previous literature, this study divides green procurement into two dimensions: product-based green procurement and process-based green procurement. The purpose of this research is to explore the relationship between green procurement and firm performance and stakeholders’ satisfaction. The research object is Taiwan's listed manufacturing companies from 2016 to 2018. The results indicate that product-based green procurement does not improve the firm performance, but it has a positive effect on customer satisfaction. Its effect on supplier satisfaction is not significant. Process-based green procurement improves the company's financial performance and customer satisfaction, but its effect on market performance and supplier satisfaction are not significant.

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
第三節 論文架構及流程	4
第貳章 文獻探討及假說	6
第一節 綠色採購	6
第二節 綠色採購與企業績效	7
第三節 綠色採購與供應商及客戶滿意度	9
第四節 供應商及客戶滿意度與企業績效	11
第五節 綠色採購供應商及客戶滿意度與企業績效	12
第參章 研究設計	14
第一節 觀念性架構與假說彙總	14
第二節 研究樣本選取與研究期間	16
第三節 資料蒐集	17
第四節 變數定義	18
第五節 實證模型	23
第六節 信度分析	24
第肆章 實證結果	25
第一節 敘述性統計	25
第二節 相關性分析	26
第三節 多元迴歸分析	28
第四節 中介效果分析	30
第五節 額外分析-產業對綠色採購與企業績效之影響	34
第伍章 結論	41
第一節 研究結論	41
第二節 研究貢獻	43
第三節 研究限制	43
參考文獻	44
中文文獻	44
英文文獻	44

 
圖目錄
圖 1-1 研究流程圖	5
圖 3-1 觀念性架構圖	14
圖 4-1 變數關係圖-ROA	29
圖 4-2 變數關係圖-Tobin’s Q	29
圖 4-3 電子業、基於流程的綠色採購與ROA之比較圖	34
圖 4-4 環境敏感性產業、基於流程的綠色採購與ROA之比較圖	35
圖 4-5 電子業、基於流程的綠色採購與應付帳款付現天數之比較圖	36
圖 4-6 環境敏感性產業、基於流程的綠色採購與應付帳款付現天數之比較圖	37
圖 4-7 電子業、基於產品的綠色採購與存貨週轉天數之比較圖	38


 
表目錄
表 3-1 樣本產業分布	16
表 3-2 基於產品的綠色採購量表	19
表 3-3 基於流程的綠色採購	20
表 3-4 信度分析	24
表 4-1 敘述性統計	25
表 4-2 Pearson 相關係數表	27
表 4-3 迴歸分析	31
表 4-4 迴歸分析(續)	32
表 4-5 額外分析迴歸	39
表 4-6額外分析迴歸(續)	40

中文文獻
沈明鑑，2016，企業環境責任與環境會計資訊揭露之關係-綠色智慧資本與環境績效的中介效果，當代會計，第17卷第4期：91-129。
林玲玲，2004，供應鏈管理，清華大學出版社有限公司。
纪建悦，劉艷青與袁治，2010，利益相關者滿足與企業財務績效的相關性研究―基於我國家電上市公司面板數據的實證研究，財經科學，2010(9)，71-78。
楊孝榮，1989，內容分析法：社會及行為科學研究法，台北市：東華書局。


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