本文欲探討中國上市公司董事會成員多樣性對環境資訊揭露程度之影響，及公司所有權型態或產業特性是否強化上述結果。本文以2008至2010年中國上海與深圳證券交易所上市之A股企業為研究對象，以內容分析法對環境資訊揭露評分，再採用縱橫資料迴歸分析進行假說檢驗。而企業在回應來自利害關係人的環境壓力時，為了獲得社會的認可很可能採用象徵性或實質行動。本文實證發現中國上市公司之環境資訊揭露程度普遍不佳，這項結果或許可以說明環境揭露之象徵性意義大於實質行動。當公司執行環境資訊揭露時，董事會成員教育程度愈高將使公司環境揭露策略朝向實質行動，這項關係在國有企業時，效果更顯著。此外，董事年齡分布較廣將使公司環境揭露策略朝向實質行動，而產業特性為敏感性產業時，有正向調節效果，但進一步發現環境資訊揭露策略不會因董事的身分為獨立董事或女性董事而有所不同。本文期望對董事會成員多樣性不同時對環境資訊揭露策略有何不同，其中所有權與產業特性差異具有何種調節效果做更多文獻的補充。

This article is to explore how the board diversity of Chinese listing corporations influence the level of environmental information disclosure and whether the company ownership or the industry type strengthens the influence. This article takes A-share Chinese enterprises listed on Shanghai and Shenzhen Stock Exchanges from 2008 to 2010 as the research subject. The environmental information exposure is graded by the content analysis, and the hypothesis test is conducted by the panel data regression analysis. The enterprises may take symbolic or substantive actions in the response to the environmental pressure from interested parties in order to obtain social recognition. In this article, the empirical results show that the environmental information disclosure of Chinese listing corporations is generally poor, which may because the disclosure is done more symbolically than Substantively. When the company executes environmental information disclosure, the members of the board of directors with higher education levels will enable the company to take environmental disclosure strategies into action. When it comes to the state-owned enterprises, this correlation has more significant effects. In addition, the board directors of a wider age range will enable the company to take environmental disclosure strategies into action, and the industry with sensitive characteristics has the positive effects of regulation. However, it is further found that the environmental information disclosure policy will not differ no matter whether the directors are independent directors or female directors. This paper expects to discover how the diversity of the board influences the environment information disclosure strategies, to provide more literature complement to how the diverse ownerships and the characteristics of the industry regulate, and to improve the transparency of the environmental management information when the enterprises provide financial information.

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5
第三節 研究架構流程6
第貳章 文獻探討9
第一節 環境會計及中國環境管理制度9
第二節 環境資訊揭露程度12
第三節 董事會成員多樣性、公司所有權及產業特性與環境資訊揭露之關聯23
第四節 中國公司治理及決策者特質之策略選擇31
第參章 研究方法38
第一節 觀念性架構與研究假說38
第二節 變數衡量與實證模型42
第三節 研究樣本及資料蒐集47
第四節 研究方法與設計49
第肆章 實證結果與分析50
第一節 企業環境資訊揭露程度說明50
第二節 敘述性統計分析及相關性分析53
第三節 Hausman迴歸檢定結果54
第四節 迴歸分析結果56
第伍章 結論與建議62
第一節 研究結論62
第二節 管理意涵與研究貢獻62
第三節 研究限制及建議63
參考文獻65
中文文獻65
英文文獻67

圖目錄

圖1-1 研究流程圖8
圖2-1 中國環境保護政府機構圖12
圖2-2 中國公司現行的雙元委員會結構圖36
圖3-1 研究構念與研究假說間的關係圖38

表目錄

表1-1《Newsweek》Green Rankings上榜企業數前五名之國家5
表2-1 從2009至2012年關於EID之相關研究15
表2-2 各國環境資訊揭露情況比較表16
表2-3 ISO 14064 系列之子標準及名稱19
表2-4 董事會成員多樣性之文獻探討25
表3-1 環境資訊揭露程度衡量之評分表43
表3-2 模型中變數之定義47
表3-3 各環境資訊揭露程度之樣本數48
表4-1 2008年至2010年象徵性環境資訊揭露程度51
表4-2 2008年至2010年實質性環境資訊揭露程度52
表4-3 各變數之敘述性統計53
表4-4 各變數間 Pearson 相關係數54
表4-5 Hausman test55
表4-6 董事會成員身分、性別、年齡、教育程度與環境資訊揭露之迴歸分析56
表4-7 公司所有權調節後之董事會成員身分、性別、年齡、教育程度與環境資訊揭露迴歸分析58
表4-8 產業特性調節後之董事會成員身分、性別、年齡、教育程度與環境資訊揭露迴歸分析59
表4-9 假說檢定結果彙整61

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