系統識別號 | U0002-1906201600455700 |
---|---|
DOI | 10.6846/TKU.2016.00547 |
論文名稱(中文) | 自願性碳揭露之企業特性因素 |
論文名稱(英文) | Firm’s Characteristics of Voluntary Carbon 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 | 104 |
學期 | 2 |
出版年 | 105 |
研究生(中文) | 連宥甄 |
研究生(英文) | Yu-Chen Lien |
學號 | 602600420 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2016-06-10 |
論文頁數 | 55頁 |
口試委員 |
指導教授
-
郭樂平(lopinkuo@gmail.com)
委員 - 黃仕斌(kevin1003@gmail.com) 委員 - 楊志豪(chihhao.yang123@gmail.com) |
關鍵字(中) |
福島核災 碳揭露 碳揭露專案(CDP) 氣候變遷 聯署投資方 |
關鍵字(英) |
Fukushima nuclear disaster Carbon Disclosure Carbon Disclosure Project (CDP) Climate Change Investor signatories. |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
福島核災後,日本企業被迫使用碳排放量較高之能源,然而,仍有企業積極主動參與國際機構之碳管理調查並獲得較高的碳揭露分數,是何種企業特性因素所導致?本研究以2012年至2014年參與碳揭露專案(Carbon Disclosure Project,簡稱CDP)調查且為日經500成分股之企業為研究對象,採用Tobit迴歸之縱橫資料模型(Tobit with Panel data model)進行分析。就整體樣本來看,研究結果發現碳排放量越低企業會獲得較高的碳揭露分數,但致力減排之企業對碳揭露分數之影響不具一致性且未達顯著性。其次,營收正成長的企業相較於營收衰退企業有較強烈的意願揭露碳資訊,故碳揭露分數較高。再者,槓桿程度越高之企業,其碳揭露分數會顯著較高。此外,從額外分析(以分群樣本)顯示,假若環境敏感產業在低碳、減排績效良好時,CDP會給予鼓勵並獲得較高之碳揭露分數。再者,獲利能力高且規模大的企業,所獲得之碳揭露分數顯著較高。另外,規模大且槓桿程度高的企業,亦獲得較高之碳揭露分數,且具正向顯著關係。實務意涵來說,本研究結果提供福島核災後,主動參與國際機構碳管理調查的企業特性因素為低碳、營收正成長、企業規模較大、槓桿程度較高,會獲得較高的碳揭露分數,以避免被CDP背後之聯署投資方在做決策時產生資訊不對稱的情形,而被逆選擇。本研究之貢獻為透過2012~2014年福島核災後之研究,瞭解日本企業自願參與氣候變遷議題的企業特性因素,並補充發生災難事件後,企業經理人在兼顧經濟與環境永續下,何種企業特性因素影響其自願性碳揭露表現,藉此彌補自願性揭露理論及資源寬裕理論之相關文獻缺口。 |
英文摘要 |
Abstract: After Fukushima nuclear disaster, Japanese companies are forced to use higher carbon emissions energy; however, what are the reasons of obtaining higher carbon disclosure scores? Based on a sample of CDP survey and Nikkei 500 index from 2012 to 2014, Tobit with Panel data model was used as analysis technique. In all research samples, the research shows that the lower carbon emissions companies obtain higher carbon disclosure scores but it doesn’t have consistency and significant beteewn doing efforts for reducing emissions and carbon disclosure scores. Second, the positive growth companies compared to negative growth companies are willing to disclosure more carbon information and get higher scores. Furthermore, the larger companies in Nikkei index disclose better Carbon performance but it’s not significant; however, firms operating in high debt ratio have significantly lower scores. Additional analysis, we found that which companies are high profitability and large-scale or large-scale and high debit ratio will get better scores. Furthermore, when environmental sensitive companies do efforts for reducing emissions, they will obtain higher carbon disclosure scores. After the disaster, our results indicate that the main efforts of companies, which actively participate in international environmental institutions, are reducing carbon emissions, ensuring positive grow revenue, enlarging size of the company and reducing environmental impact of managers. They actively take part in international investigation of climate change issues and obtain higher carbon disclosure scores. The study distinguishes characteristics of companies involved in voluntary climate change issues and complements literature gap by voluntary carbon disclosure. |
第三語言摘要 | |
論文目次 |
目錄 中文摘要 I 英文摘要 II 目錄 III 表目錄 IV 圖目錄 V 第壹章 緒論 1 第一節 研究背景及動機 1 第二節 研究目的 4 第三節 研究架構流程 4 第貳章 文獻探討 7 第一節 碳揭露專案(CDP) 7 第二節 自願性碳揭露之企業特性因素 15 第參章 研究方法 23 第一節 觀念性架構 23 第二節 變數衡量及實證模型 23 第三節 樣本及資料來源 28 第四節 研究方法 29 第肆章 實證結果分析 30 第一節 敘述性統計 30 第二節 相關性分析 32 第三節 實證結果分析 34 第四節 額外分析 37 第伍章 結論與建議 44 第一節 研究結論 44 第二節 管理意涵及研究貢獻 44 第三節 研究限制級建議 45 參考文獻 46 表目錄 表1-1:溫室氣體所佔之比例及停留在大氣中的生命期 2 表2-1:CDP氣候變遷問卷調查題項 11 表2-2:2013年及2014年分數配分表 12 表2-3:獲利能力影響資訊揭露的相關文獻 18 表2-4:環境敏感產業影響資訊揭露的相關文獻 19 表2-5:企業規模與資訊揭露之相關文獻 21 表2-6:槓桿程度與資訊揭露的相關文獻 22 表3-1:各變數之定義 27 表3-2:樣本篩選 28 表4-1:敘述性統計 31 表4-2:各變數間之PEARSON相關係數矩陣 33 表4-3:企業特性與碳揭露分數之TOBIT迴歸結果(全樣本)(N=277) 36 表4-4:企業特性與碳揭露分數之TOBIT迴歸結果(營收正成長)(N=205) 38 表4-5:企業特性與碳揭露分數之TOBIT迴歸結果(環境敏感產業)(N=55) 39 表4-6:企業特性與碳揭露分數之TOBIT迴歸結果(規模相對較大)(N=151) 40 表4-7:企業特性與碳揭露分數之TOBIT迴歸結果(槓桿程度相對較大)(N=154) 41 表4-8:假說結果及額外分析結果之彙整表 43 圖目錄 圖1-2:研究流程圖 6 圖2-1:CDP組織成長圖 7 圖2-2:參與CDP問卷家數 8 圖2-3:不同揭露階段實現不同的價值 10 圖3-1:觀念性架構 23 |
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