淡江大學覺生紀念圖書館 (TKU Library)
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系統識別號 U0002-1906201409080400
中文論文名稱 企業營運的效率性整合環境投資的評估
英文論文名稱 Operational Efficiency Integrating the Evaluation of Environmental Investment
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 102
學期 2
出版年 103
研究生中文姓名 郭惠雯
研究生英文姓名 Hui-Wen Kuo
學號 699600275
學位類別 碩士
語文別 中文
口試日期 2014-06-01
論文頁數 97頁
口試委員 指導教授-郭樂平
委員-張寶光
委員-李光廷
中文關鍵字 管理效率  中小企業  碳強度  資料包絡分析法 
英文關鍵字 Management efficiency  small and medium enterprises (SMEs)  carbon intensity (carbon-intensive)  data envelopment analysis (DEA) 
學科別分類
中文摘要   由於全球對氣候變遷減緩意識的興起,企業環境責任逐漸為社會大眾所重視。因此,本研究以「低碳經濟永續」的觀點,探討各類型管理者是否有效率的回應氣候變遷減緩,並朝向低碳企業邁進。本研究以日經500以及S&P Japan中小型指數成分股中的142間日本企業為研究樣本,透過資料包絡分析法,結合考量經濟永續與環境永續建立實證模式,從2008年至2012年,逐年觀察日本各類型企業的經理人在承諾減排期間之管理效率差異。
  研究結果顯示,以管理效率觀點而言,在非危急時期,中小非環境敏感企業的管理者表現最好,然而,面臨外在環境改變,企業營運的效率性整合環境投資評估時,大型非環境敏感企業的管理者反而表現較好,顯示大型企業面臨危機與承擔環境責任的整體能力,有時會超越中小非環境敏感企業。然而,中小型環境敏感企業的經理人,在承擔環境責任並兼顧經濟永續時,其管理效率表現最差。
  從單一指標─碳強度及環保支出預算來看,中小非環境敏感企業的經理人在資源運用與控制相對較優,反而是大型環境敏感企業的經理人則未善用資源降低實質總排碳量。
  本研究主要貢獻除了納入中小企業為研究範疇,補強中小企業相關實證文獻之缺口外,同時也提供證據說明何種日本企業的管理者已採用有效率的方式回應氣候變遷減緩之承諾並兼顧經濟永續,做為未來投資決策之依據。
英文摘要   With the rise of global awareness of climate change mitigation, corporate environmental responsibility has been increasingly valued by the community. In light of this, this study examined the concept of sustainable low-carbon economy, exploring how various types of managers efficiently respond to climate change mitigation, and their efforts towards managing a low-carbon enterprise. The sample for the study is comprised of 142 Japanese firms from different industries listed in the Nikkei 500 and the S & P Japan SME index between 2008 and 2012.This research adopted the data envelopment analysis (DEA) method which combines sustainable economy and sustainable environment through a empirical analysis in order to observe the Japanese managers’ ability of fulfilling their commitments to reducing annual carbon emissions and their performance differences in management efficiency.
  The results show that regarding the performance in management efficiency, small and medium enterprises (SME) in the non-environmentally sensitive industries performed the best in the period of stable economy. However, when facing a volatile economy, large-scale enterprises in the non-sensitive industries performed better compared to their SME counterparts in operational efficiency integrated with the evaluation of environmental investment. In order words, the comprehensive ability of large-scale enterprises to solve crises and shoulder corporate environmental responsibility was better than that of SME in the non-sensitive industries. However, the management of SME in the environmentally sensitive industries performed the worst in management efficiency pertaining to maintaining sustainable economic growth and taking environmental responsibility.
  Based on these indicators, carbon intensity (carbon-intensive) and environmental expenditure budget, SME in the non-sensitive industries outperformed their counterparts in utilizing and controlling resources. Contrarily, the managers of large-scale enterprises in the non-sensitive industries did not efficiently use resources to reduce total carbon emissions.
  These findings has major contribution to filling the gap in empirical studies by incorporating small and medium enterprises as a research subject and also to providing evidence of how different types of Japanese coporate management were committed to reducing carbon emissions effectively while pursuing economic sustainability.Last but not least, this research can certainly help industries plan futures policies.
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 6
第三節 研究架構與流程 7
第貳章 文獻探討 9
第一節 全球中小企業定義與CSR 9
第二節 日本中小企業之定義與CSR 20
第三節 企業營運效率之評估 38
第四節 環境保護投資之評估 44
第五節 資料包絡分析法於環境層面之應用 47
第六節 研究假說之建立 56
第參章 研究方法 62
第一節 觀念性架構 62
第二節 實證模型與投入產出變數之衡量 63
第三節 樣本及資料來源 64
第四節 研究方法 66
第肆章 實證結果及分析 67
第一節 敘述性統計 67
第二節 企業效率分析與差異檢定 68
第三節 環境支出及碳強度分析 71
第伍章 結論與建議 75
第一節 研究結論 75
第二節 管理意涵 76
第三節 研究貢獻 78
第四節 研究限制與建議 79
參考文獻 81

表目錄

表 2-1 全球主要國家中小企業之定義 10
表 2-2 中小企業社會責任主要概念的彙總 16
表 2-3 企業綠化相關文獻 17
表 2-4 中小企業與環境相關文獻 19
表 2-5 日本對中小企業之定義 21
表 2-6 日本應對氣候變化的政策演進 24
表 2-7 日本循環經濟發展歷程 27
表 2-8 20世紀90年代以來日本政府頒布的環境策略計畫 29
表 2-9 21世紀以來東京都制定的環境策略計畫 30
表 2-10 日本循環經濟法律體系 31
表 2-11 營業活動相應的環保成本分類(大項分類) 45
表 2-12 營業活動相對應的成本分類(中小項分類) 45
表 2-13 環境效率文獻彙總表 50
表 2-14 研究假說彙總表 61
表 3-1 變數操作性定義說明 63
表 3-2 研究樣本之選擇 65
表 4-1 2008-2012年之敘述性統計量 67
表 4-2 敏感與非敏感產業之管理效率值(BCC)及檢定 68
表 4-3 各類型企業之管理效率(BCC)均值及排序 70
表 4-4 各類型企業之Mann-Whitney U 檢定比較彙總表 71
表 4-5 各類型企業之環保支出佔營業收入比例 72
表 4-6 各類型企業之碳強度(碳密集度)及排序 73
表 4-7 各類型企業之碳強度(碳密集度) 之T檢定比較彙總表 74

圖目錄

圖 1-1研究流程圖 8
圖 3-1觀念性架構 62

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