||The strength of business sustainability information disclosure associated with operational efficiency-cases of Japanese companies.
||Department of Accounting
Sustainability disclosure:Operational efficiency:Data envelopment analysis
||This study investigated the business management efficiency and relevance of sustainability to expose the strength and timing of the association occurred. The study sample Nikkei 500 Index companies, research period of the financial crisis (very) period and non-critical period (2008-2010), using data envelopment analysis model to calculate the business management efficiency, and achieve business for different stakeholders revealed sustainability scores, quality of research in the management efficiency of its 2008-2010 business association sustainability release information intensity.The study splitting sample into the operating efficiency of top 50% and low 50% and operating efficiency of top 25% and low 25%, and the results showed that 50% of this group were being only 2008 during the financial crisis, the company's operating efficiency and investorssustainability and consumers sustainability to expose the strength has a significant positive difference,but the remaining years is not significant. However, in 2008, the operating efficiency of top 25%, and low 25% of this group, the study found that not only investors sustainability has significant difference but alsoemployees sustainability found significant differences. In addition, in 2010, top 25%, and low 25% of this group sustainability to exposing the consumers has significant difference.Research shows companies in the financial crisis (very) period (2008), perhaps for fear of information asymmetry and active expose more corporate governance informationto investors. In addition, government-driven policy may also affect corporate sustainability disclosure information as a response. However, in non-crisis periods,business efficiency and sustainability disclosure is not a difference.Past many scholars to explore the relevance of sustainability disclosure (non-financial information) and financial information (eg ROA, ROI), or Causal relationship between corporate social responsibility(CSR) and financial information. However, due to different countries or sampling, yet a conclusion. The study found that when a large change in the external operating environment (for example: during the financial crisis, or the implementation of the new policy), operating efficiency on the merits of sustainability disclosure significantly different attitude, good operating efficiency of enterprises will enhance the company's release of information transparency in response to stakeholders.
第一節 研究背景與動機 1
第三節 研究架構 3
第二節 利害關係人理論以及其研究趨勢 7
第三節 企業之永續訊號指標 10
第三節 員工之評估指標 11
第四節 投資者評估指標 17
第二節 變數 28
第三節 樣本及資料來源 35
表2- 1環境永續揭露指標及評分標準 25
表3-2 投入產出變數 40
表4-1 員工評估項目之描述性統計量 42
表4-2 投資者評估項目之描述性統計量 44
表4-4 環境評估項目之描述性統計量 44
表4-6 2008經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-7 2009經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-8 2010經營效率值前50%與後50%企業揭露永續分數之統計量 48
表4-9 2008經營效率值前25%與後25%企業揭露永續分數之統計量 49
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