淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-2706201305384800
中文論文名稱 企業環境意識、綠色採購、環境績效及競爭力關聯性之研究
英文論文名稱 The relationship amongst corporate environmental consciousness, green procurement, environment performance and competitive advantage.
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 101
學期 2
出版年 102
研究生中文姓名 戴彙芬
研究生英文姓名 Hui-Fen Dai
學號 600600570
學位類別 碩士
語文別 中文
口試日期 2013-06-18
論文頁數 71頁
口試委員 指導教授-黃振豊
委員-洪世章
委員-張琬喻
中文關鍵字 企業環境意識  綠色採購  環境績效  競爭優勢 
英文關鍵字 corporate environmental consciousness  green procurement  environmental performance  competitive advantage 
學科別分類
中文摘要 本研究建構結構方程模型(Structural Equation Model,SEM)旨在探討台灣上市、上櫃製造業的企業環境意識對企業績效的關聯性。有別於過去綠色供應鏈實證研究,本研究考量企業環境意識對環境管理策略的影響,其中強調企業綠色採購活動,並分別討論其對環境績效與競爭優勢的影響。實證分析結果發現,企業環境意識對綠色採購活動、環境績效與競爭優勢具有顯著正向關係;綠色採購活動對環境績效呈現顯著正相關,而環境績效亦競爭優勢呈現顯著正相關。亦即,企業環境意識除了直接影響環境績效與競爭優勢外,也藉由綠色採購活動間接影響環境績效,再透過環境績效影響競爭優勢。希望透過本研究能提升學術及實務界對企業環境意識與企業績效之瞭解,有助於企業加強環境意識之養成及環境管理策略之擬定,並呼籲企業落實環境責任,以獲得社會大眾的青睞、提升市場競爭優勢。
英文摘要 This article aims to explore the relationship amongst corporate environmental consciousness, green procurement, environment performance and competitive advantage. This study emphasizes green procurement as the vital position of supply chains and the trigger of operating activities. Both on-site questionnaires and mail questionnaires are implemented in Taiwan’s manufacturing industry. The results of structural equation model (SEM) indicate that corporate environmental consciousness positively affects green procurement and environmental performance and competitive advantage. The findings also suggest that corporate environmental consciousness affect environmental performance not only by a direct way, but also by an indirect way via green procurement. Specifically, corporate environmental consciousness promotes the environmental performance through green procurement, and environmental performance further boosts corporate competitive advantage. Therefore, the manufacturing industry in Taiwan ought to cultivate corporate environmental consciousness and well manage green procurement to achieve environmental performance and enhance their competitive advantages.
論文目次 第一章 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 研究內容與流程 3
第二章 文獻探討 5
第一節 企業環境意識 (corporate environmental consciousness) 5
第二節 綠色採購 (green procurement) 7
第三節 環境績效 (environmental performance) 10
第四節 競爭優勢 (competitive advantage) 13
第五節 各構面之關聯性 16
第三章 研究方法 20
第一節 觀念性架構與假說 20
第二節 問卷設計 21
第三節 統計方法 28
第四章 實證分析與結果 31
第一節 樣本特性 31
第二節 信度分析 39
第三節 敘述性統計分析 40
第四節 相關分析 44
第五節 差異分析 45
第六節 結構方程式分析 48

第五章 結果與建議 58
第一節 研究結論 58
第二節 管理意涵 59
第三節 研究貢獻 61
第四節 研究限制與建議 61
參考文獻 63
附錄 70

表目錄
表 2-1 ISO14031環境績效指標的分類 12
表 3-1 企業環境意識之衡量項目 22
表 3-2 綠色採購之衡量項目 23
表 3-3 環境績效之衡量項目 24
表 3-4 競爭優勢之衡量項目 25
表 3-5 各構面操作性定義之彙總 25
表 3-6 結構方程模式之整體適合指標表 30
表 4-1 問卷回收之差異分析 31
表 4-2 群組一企業資本額之分析 32
表 4-3 群組二企業資本額之分析 32
表 4-4 問卷回收之差異分析 33
表 4-5 問卷回收之差異分析 33
表 4-6 公司基本資料 34
表 4-6 公司基本資料(續) 35
表 4-6 公司基本資料(續) 36
表 4-7 公司特性之交叉分析 37
表 4-8 受測者基本資料 38
表 4-8 受測者基本資料(續) 39
表 4-9 各構面之CRONBACH’S Α 數值 39
表 4-10 企業環境意識之平均數與標準差 40
表 4-11 綠色採購之平均數與標準差 41
表 4-12 環境績效之平均數與標準差 42
表 4-13 競爭優勢之平均數與標準差 43
表 4-14 皮爾森相關分析 44
表 4-15 得獎紀錄的差異分析 45
表 4-16 ISO 14001 認證的差異分析 46
表 4-17 產品環保獎章的差異分析 47
表 4-18 企業環境意識的個別項目信度與適合度 49
表 4-19 綠色採購的個別項目信度與適合度 49
表 4-20 環境績效的個別項目信度與適合度 50
表 4-21 競爭優勢的個別項目信度與適合度 50
表 4-22 各測量模式的信度分析 51
表 4-23 本研究之結構方程模型分析表 52
表 4-24 中介效果之分析結果 53
表 4-25 中小型企業之結構方程模型分析表 54
表 4-26 大型企業之結構方程模型分析表 55
表 4-27 研究假說驗證結果整理彙總表 57


圖目錄
圖 1-1 研究流程 4
圖 2-1 企業社會責任金字塔圖 6
圖 2-2 ISO 14001環境管理系統之架構 12
圖 2-3 競爭優勢的來源 14
圖 2-4 公司資源與持續競爭優勢之關係 15
圖 2-5 Peteraf競爭優勢之條件 16
圖 3-1 本研究之觀念性架構 20
圖 4-2 中小型企業之結構方程模型圖 53
圖 4-3 大型企業之結構方程模型圖 54


參考文獻 中文文獻
沈介文,1998,台灣企業的環境倫理觀之分析──以資訊電子業為例。國立台灣大學商學研究所博士論文,台北市。
吳明隆,2008,結構方程模式:AMOS的操作與應用,台北:五南出版。
陳順宇,2007,結構方程模式:AMOS操作,台北:心理出版社股份有限公司。
黃芳銘,2007,結構方程模式理論與應用,台北:五南圖書出版公司。
張偉豪與鄭時宜,2012,與結構方程模型共舞:曙光初現,新北市:前程文化。
英文文獻
Aaker, D. A. 1989. Managing assets and skills: The key to a sustainable competitive advantage. California Management Review 31(2):99-106.
Ahmed, N. U., Montagno, R. V. and Firenze, R. J. 1998. Organizational performance and environmental consciousness: an empirical study. Management Decision 36(2):57-62.
Al-Tuwaijri, S., Christensen, T. and Hughes, K. 2004. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 29:447-471.
Barney, J. 1991. Firm Resources and Sustained Competitive Advantage. Journal of Management 17(1):99-120.
Bowen, H. R. 1953. Social responsibilities of the businessman. New York: Harper and Row.

Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons 34(4):39-48.
Carter, C. R. 1996. Inter-organizational Antecedents and Determinants of Environmental Purchasin: An International Comparison. Thesis (Ph.D.)- Arizona State University.
Carter, C.R., Kale, R. & Grimm, C.M. 2000. Environmental Purchasing and Firm Performance: An Empirical Investigation. Transportation Research Part E 36:219-228.
Chang, C. H. 2011. The Influence of Corporate Environmental Ethics on Competitive Advantage: The Mediation Role of Green Innovation. Journal of Business Ethics 104:361-370.
Chen, C. C. 2005. Incorporating green purchasing into the frame of ISO 14000. Journal of Cleaner Production 13:927-933
Chen, Y. S., Lai, S. B. and Wen, C. T. 2006. The influence of green innovation performance on corporate advantage in Taiwan. Journal of Business Ethics 67(4): 331-339.
Chen, Y. S. 2008. The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms. Journal of Business Ethics 77:271-286.
Chiang, S. Y. and Wei, C. C. and Chiang, T. H. and Chen, W. L. 2011. How can electronics industries become green manufacturers in Taiwan and Japan. Clean Techn Environ Policy 13:37-47.
Chowdhury, I. R. and Das, S. K. 2011. Environmental regulation, green R&D and the Porter hypothesis. Indian Growth and Development Review 4(2):142-152.

Cohen, M., Fenn, S. and Naimon, J. 1995. Environmental and Financial Performance: Are They Related? Working paper, Nashville, TN: Vanderbilt University.
Drumwright, M. E. 1994. Socially Responsible Organisational Buying: Environmental Concern as a Noneconomic Buying Criterion. Journal of Marketing 58(3):1-19.
Elkington, J. 1997. Cannibals with Forks: The triple bottom line of 21st century business. Capstone: Oxford.
ElTayeb, T. K. and Zailani, S. and Jayaraman, K. 2010. The examination on the drivers for green purchasing adoption among EMS 14001 certified companies in Malaysia. Journal of Manufacturing Technology Management 21( 2):206-225.
Fornell, C. and Larcker D. F. 1981. Evaluating structural equation models with unobservables and measurement error. Journal of Marketing Research 18: 39-50.
Friedman, M. 1970.The Social Responsibility of Business Is to Increase Its Profits. The New York Times Magazine. September 13.
Gadenne, D., Kennedy J. and McKeiver, C. 2009. An empirical study of environmental awareness and practices in SMEs. Journal of Business Ethics 84(1):45-63.
Hamner, B. 2006. Effects of green purchasing strategies on supplier behavior. Greening the Supply Chain, Chapter 2, Springer, London:25-37.
Hart, S. and Ahuja, G. 1996. Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance. Business Strategy and the Environment 5:30-37.
Hill, C. W. and Jones, G. R. 2001. Strategic Management Theory: An Integrated Approach. 5th ed., Boston, MA: Houghton Mifflin Publishing.

Lamming, R., and J. Hampson 1996. The Environment as a Supply Chain Management Issue. British Journal of Management 7:45-62.
Lee, K. H. 2009. Why and how to adopt green management into business organizations? The case study of Korean SMEs in manufacturing industry. Management Decision 47(7):1101-1021.
Menguc, B. and Ozanne, L. K. 2005. Challenges of the “green imperative”: a natural resource-based approach to the environmental orientation–business performance relationship. Journal of Business Research 58(4):430-438.
Mishra, S. and Suar, D. 2010. Does Corporate Social Responsibility Influence Firm Performance of Indian Companies? Journal of Business Ethics 95:571-601.
Min, H. and Galle, W. P. 1997. Green Purchasing Strategies: Trends and Implications. International Journal of Purchasing and Materials Management 33(3):10-17.
Naffziger, D. W., Ahmed, N. U. and Montagno, R. V. 2003. Perceptions of environmental consciousness in US small business: an empirical study. SAM Advanced Management Journal 68(2):23-32.
Peteraf, M. A. 1993. The cornerstones of competitive advantage: A resource-based. Strategic Management Journal 14(3):179-191.
Porter, M. E. and van der Linde, V. C. 1995. Green and competitive. Harvard Business Review, September-October:20-34.
Porter, M. E. 1985. Competitive Advantage: Greating and Sustaining Superior Performance, New York: The Free Press.
Russo, M. and Fouts, P. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal 40:534-559.
Sethi, S. Prakash. 1975. Dimension of Corporate Social Performance: An Analytical Framework. California Management Review. 
Shelton, R. D. 1996. Cutting through the Green Wall. Across the Board 33(6):32-37.
Shi, S. J. and Kane, J. M. 1995. Growing a green marketing strategy. Business and Society Review 93(1):51-63.
Stock, G. G., Hanna, J. L., and Edwards, M. H. 1997. Implementing an environmental business strategy: a step-by-step guide. Environmental Quality Management 6(4):33-41.
Taylor, S. R. 1992. Green Management—The Next Competitive Weapon. Future 24(7):669-678.
Tibor, T. and Feldman, I. 1996. ISO 14001: A Guide to the New Environmental Management Standards. Irwin, Burr Ridge, IL.
Wagner, M. 2005. How to reconcile environmental and economic performance to improve corporate sustainability: corporate environmental strategies in the European paper industry. Journal of Environmental Management 76:105-118.
Watson, K., Klingenberg, B., Polito, T. and Geurts, T. G. 2004. Impact of environmental management system implementation on financial performance. Management of Environmental Quality: An International Journal 15:622-628.
Wolff, M. F. 1996. Green wall hurts environment management. Research-Technology Management 39(2):5-6.
Yao, H., Shen, L. Y., Hao, J. and Yam, C. M. 2007. A fuzzy-analysis-based method for measuring contractors’ environmental performance. Management of Environmental Quality: An International Journal 18(4):442-458.
Zhang, J. 2010. Green Marketing Strategy Analysis of Real Estate Based on Low-Carbon Economy. International Journal of Business and Management 5(12).
Zhu, Q. and Yong, G. 2002. Study on the Effect of Enterprises Green Purchasing. China Soft Science 11:71-74. 
Zhu, Q. and Sarkis, J. 2004. Relationships between operational practices and performance among early adopters of green supply chain management practices in Chinese manufacturing enterprises. Journal of Operations Management 22:265-289.
Zhu, Q. and Geng, Y. and Fujita, T. and Hashimoto, S. 2010. Green supply chain management in leading manufacturers:Case studies in Japanese large companies. Management Research Review 33 (4):380-392.
Zsidisin, G. A. and Hendrick, T. E. 1998. Purchasing's Involvement in Environmental Issues: A Multi-Country Perspective. Industrial Management and Data Systems 7:313-320.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2015-07-01公開。
  • 同意授權瀏覽/列印電子全文服務,於2015-07-01起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信