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系統識別號 U0002-2606201121400000
中文論文名稱 利害關係人與企業績效對企業網站環境資訊揭露的影響
英文論文名稱 The Effects of Stakeholders and Corporate Performance on Environmental Information Disclosure on Corporate Website
第三語言論文名稱
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 林敏涵
研究生英文姓名 Min-Han Lin
學號 698600367
學位類別 碩士
語文別 中文
口試日期 2011-06-10
論文頁數 79頁
口試委員 指導教授-洪雪卿
委員-陳維慈
委員-孫碧娟
中文關鍵字 利害關係人  企業績效  企業網站環境資訊揭露性質  企業網站環境資訊揭露程度 
英文關鍵字 Stakeholder  Corporate Performance  Position of Environmental Information Disclosure on Corporate Website  Level of Environmental Information Disclosure on Corporate Website 
學科別分類 學科別社會科學商學
中文摘要 全球環保意識的興起,污染問題為工業化的後果,使企業面臨利害關係人對於環境關注的壓力。企業網站環境資訊揭露即為具便利性及時效性之管道,藉以傳遞企業環境責任的作為,以降低環境資訊不對稱。本研究係以台灣292家製造業作為研究對象,探討利害關係人與企業績效對於企業網站環境資訊揭露程度之影響,其次探討利害關係人對於企業網站環境資訊揭露性質之影響。本研究實證結果發現政府、競爭者、員工及外國法人股東為影響企業環境資訊揭露之關鍵利害關係人;績效差之企業,為美化企業形象及聲譽,將重視環境資訊揭露;此外,企業若具環境敏感性產業、高市場佔有率、員工人數多及外國法人股東持股比例較高之特性者,普遍傾向機會性環境資訊揭露性質。
英文摘要 With the rise of global environmental awareness and the pollution problems from industrialization, many corporations face pressure from stakeholders regarding environmental issues. The environmental information disclosure on corporate website, which displays corporate environmental policies, activities and results, is a convenient and timely channel, so that the environmental information asymmetry is reduced accordingly. With 292 samples of Taiwanese listed companies in manufacturing industry, we investigate whether stakeholder powers will influence the level of environment information and the position of environment information disclosure on corporate website. We also investigate the relationship between corporate performance and the level of environment information disclosure as well. Our empirical results suggest that major key stakeholders such as government, competitors, employees and foreign institutional investors will positively affect the level of environmental information disclosure. Furthermore, poor performance of the corporations will focus on environmental information disclosure, in order to enhance the corporate image and reputation. In addition, firms with higher environmental sensitivity industry, higher market share ratio, more employees and higher foreign institutional investor holdings tend to reveal the opportunity of the environmental information in general.
第三語言摘要
論文目次 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第四節 論文架構 6
第貳章 文獻探討 7
第一節 利害關係人理論 7
第二節 利害關係人與環境資訊揭露 10
第三節 企業績效與環境資訊揭露 13
第参章 研究方法 16
第一節 研究架構與假說 16
第二節 研究變數定義與衡量 27
第三節 實證模型 34
第三節 樣本選取與資料來源 35
第四節 統計方法 40
第肆章 實證結果與分析 41
第一節 基本資料分析 41
第二節 假設檢定與鑑定 45
第三節 敏感性測試 56
第伍章 研究結論、限制與建議 62
第一節 研究結果 62
第二節 管理意涵 65
第三節 研究貢獻 66
參考文獻 67

圖目錄
圖1-1 研究流程圖 ..................................................................................................... 5
圖3-1 研究架構 ....................................................................................................... 17

表目錄
表3-1 環境資訊揭露程度之量表 ............................................................................. 31
表3-2 研究變數之衡量 ........................................................................................... 33
表3-3 樣本選取情形 ............................................................................................... 35
表3-4 樣本於各產業分布情形 ............................................................................... 35
表3-5 企業網站環境資訊揭露程度之概況 ........................................................... 37
表3-6 企業網站環境資訊揭露性質之概況 ........................................................... 39
表4-1 敘述性統計 ................................................................................................... 42
表4-2 研究變數間Person相關係數矩陣 .............................................................. 44
表4-3 利害關係人與企業績效變數共線性診斷結果 ........................................... 45
表4-4 利害關係人與企業績效對網站環境資訊揭露程度多元迴歸分析結果 ... 46
表4-5 利害關係人與企業績效對網站環境資訊揭露性質Logistic迴歸分析結果 52
表4-6 不同財務績效群之利害關係人對環境資訊揭露程度多元迴歸分析結果 ..... 56
表4-7 利害關係人與銷貨酬報率交乘項對環境資訊揭露程度多元迴歸分析結果 . 59
表4-8 利害關係人與企業績效對環境資訊揭露性質Probit迴歸分析結果 ....... 61
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高明瑞、黃義俊,2000,綠色管理與利害關係人關係之研究:台灣1000大製造業之實證分析,中山管理評論,第8卷第3期:537-565。
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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,會計與企業治理,第6卷第1期:1-30。
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