:::

詳目顯示

回上一頁
題名:企業環境資訊揭露影響因素之研究-以台灣上市電子公司為例
作者:廖麗敏 引用關係
作者(外文):LIAO, LI-MIN
校院名稱:國立臺北大學
系所名稱:企業管理學系
指導教授:陳銘薰
學位類別:博士
出版日期:2011
主題關鍵詞:環境資訊揭露影響因素上市電子公司Environmental Information DisclosureDeterminant FactorsListed Electronic Companies
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:37
考量國內,不論是政府、學術界或企業界在環境資訊揭露部份都還處於開展階段,而台灣電子產業中許多子產業的產出已在全球佔有一席之地,若以世界潮流觀之,增加環境資訊的揭露,應該已是一個無可迴避的重要課題。面對國際時勢,我國終於在2008年12月25日更新法令,增加環境資訊揭露的要求,促使CSR揭露的規範從原先的單純環保支出面向,擴展至包含全部社會責任的各個面向。本研究的目的,乃希冀瞭解在新增的環境資訊揭露法規前提下,國內上市電子業環境資訊揭露的情形是否改變,並且進一步探究影響台灣上市電子業環境揭露的因素。在研究進行中,礙於國內對環境資訊揭露尚未有統一的規範,而過往廣為被引用的Wiseman(1982)量表,年代又稍微久遠,因此,在參酌相關文獻下,乃自行建構衡量環境資訊揭露程度的量表,此新發展的量表及其衡量的結果,乃為本研究的重要貢獻。
本研究以我國2008與2009年344家上市電子公司年報為研究樣本,透過內容分析法對年報中環境資訊揭露部份進行評分,並進行迴歸分析。從本研究建立之2008及2009年環境資訊揭露程度計分檔來予以分析,臺灣上市電子公司的環境資訊揭露情況還是有待加強的,因為,相較於預期總分的47分,344家總樣本中,有一半的公司得分僅有5分或6分,而80%的公司得分僅有12分或13分,而且在新法規公布後第一與第二年的環境資訊揭露部份,在傳統性題項的表現仍是優於新倡議的環保題項。至於迴歸模式檢測結果顯示外銷收入比率、十大股東持股比率、外資持股比率、財務狀況、上市年資、媒體報導程度與公司規模等,均是影響我國上市電子公司在環境資訊揭露的重要因素;而完整迴歸模式之解釋力,從2008年的17.9%增加為2009年的36.5%,儘管結果顯示新增的環境資訊揭露法規似乎已逐步發揮其影響力,但是,上市電子公司在環境資訊揭露程度上是被高度期許的,因此,本研究建議,不管是公司的管理當局或是政府主管機關都還應繼續努力,而環境會計教育也應持續加深及推廣。
On 2008/12/25, Taiwan government decreed to increase the important environmental information disclosure (EID) requirements. These new rules promoted corporate social responsibility (CSR) disclosure from the originally simple environmental expenditure specification to also include all the various social responsibility aspects for the first time. The aim of this study is hoping to understand whether the EID level of listed electronic companies in Taiwan has changed under the premise of the new disclosure rules, and to further explore the determinant factors of these firms’ EID.
This study examines 344 listed electronics companies’ EID through content analysis for the year of 2008 and 2009. As compared with the expected total score of 47 points, nearly half of the sampled companies scored only 5 points or 6 points, while 80% of the sampled companies scored only 12 points or 13 points. The findings also evidence that firms are selectively opening their environmental information as there are more disclosure on the traditional environmental expenditure items than on the newly initiative green items. Therefore, EID level appears to be marginal in the first and second years after the announcement of the new regulations.
The regression results shows that export sales ratio, ratio of the top ten shareholders holding, qualified foreign institutional investors (QFII), Taiwan Corporate Credit Rating Index (TCRI), listed years, media exposure and company size are the important determinant factors of EID. However, the debt ratio doesn’t seem to explain differences in EID practices among Taiwan listed electronic firms. Another interesting finding is that explanatory power of the full regression model increases from 17.9% in 2008 to 36.5% in 2009. This result shows that the new regulations seem to have gradually exerted its influence. However, the listed electronic companies are to be highly expected in EID performance; therefore, more efforts shall be promoted to encourage these firms to disclose more environmental information and accordingly become more proactive for improving their environmental performance. This study also suggests the state and related companies should strength its efforts to continuously deepen environmental accounting education.
參考文獻
一、中文參考文獻

王文英與李佳玲(2008),「我國資訊電子業之企業重要智慧資本-外部資訊使用者與內部人士之觀點」,當代會計,第9卷第1期:頁33-68 。
王佩如(2003),年報環境揭露與合理性理論之研究-以上市公司為例,國立政治大學會計學系未出版之碩士論文。
史雅男(2003),環境資訊揭露與環境聲譽關聯性之研究,淡江大學會計研究所未出版之碩士論文。
行政院環境保護署(2008),產業環境會計指引,臺北:行政院環境保護署統計室編。
吳韻儀(2009),「為什麼社會責任仍然重要?」,天下雜誌,第416期(2009/02/25),頁110-111。
李明機 (2009),「簡析企業社會責任(CSR) 之發展趨勢」,證券櫃臺,第141期(2009/06)頁14-21。
周玲臺(1994),我國上市公司財務報告環境資訊之內容研究,行政院國家科學委員會專題研究計畫成果報告。
林有志、黃劭彥、辛宥呈與施志成(2007),「我國上市公司半年報申報時間落差特性之研究」,當代會計,第8卷第1期:頁85-112。new window
林宛瑩,許崇源、戚務君與陳宜伶(2009),「公司治理與信用風險」,台大管理論叢,第19卷第S2期:頁71-98。new window
林嬋娟(2001),我國採行綠色會計可行性研究,行政院經濟建設委員會專題研究報告。
韋敦平(2004),企業環境資訊揭露行為之實證研究─成本效益觀點分析,東吳大學會計學系未出版之碩士論文。
祝道松、盧正宗、洪晨桓、與楊秀萍(2008),「環境績效對環境揭露與經濟績效的影響」,當代會計,第9卷第2期:頁237-270。new window
翁霓與蕭運炎(2008),「財務報表環境資訊揭露品質影響因素之探討-以國內上市公司為例」,東吳經濟商學學報,第六十一期:頁1-30
張伊易 (2002),環保事件對股價行為影響之研究─以台塑汞污泥事件為例,東吳大學會計學系碩士班未出版之碩士論文。new window
張倩綾(2001),我國上市公司環保資訊增額資訊內涵之研究,國立政治大學會計研究所未出版之碩士論文。
莫冬立(2006),「追求典範:企業社會責任評等系統的發展與應用」,證券櫃檯雙月刊,第122 期(2006/08),頁62-77 。
陳冠宙、陳育成與陳雪如(2005),「影響上市公司網站資訊透明度因數之實證」,會計與公司治理,第2卷第1期:頁33-59。
陳業寧、王衍智與許鴻英(2004),「台灣企業財務危機之預測:信用評等法與選擇權評價法孰優?」,風險管理學報,第6卷第2期:頁155-179。new window
黃正忠(2007),「全球企業永續性報告現況」,證券櫃臺,第130期(2007/08):頁69-78。
黃劭彥、吳東憲與紀怡如(2009),「企業網站環境會計資訊揭露影響因素之研究」,會計與公司治理,第6卷第1期:頁1-30
黃振豊與史雅男(2005),「從社會政治理論觀點論環境資訊揭露程度與環境聲譽關聯性」,淡江人文社會學刊,第23期:頁77-102。
經濟部工業局(2002),產業生態效益指標建立指引,臺北,經濟部工業局。
經濟部工業局新聞稿(2009年11月13日),「經濟部工業局推動製造業節能減碳六大產業溫室氣體減量534萬公噸超越預期減量目標」,搜尋日期:2010年1月9日。 http://www.moeaidb.gov.tw/external/ctlr?PRO=news.NewsView&id=8960
楊秀萍(2004),環境績效對環境揭露與經濟績效影響之探討,國立東華大學企管研究所未出版之碩士論文。new window
廖以雯(2005),企業揭露環境資訊動機之研究,東吳大學會計學系碩士班未出版之碩士論文。
蕭運炎(2005),我國上市公司年報環境資訊揭露之探討,東吳大學會計研究所未出版之碩士論文。
譚醒朝(2007),「推動我國產業環境會計制度(96年度)計畫」,行政院環保署 96年度委辦計畫。

二、英文參考文獻

Altman, E. I. (1968), Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23(4): 589-609.
Al-Tuwaijri, S. A., T. E. Christensen, & K. E. Hughes (2004), The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29 (5-6): 447-471.
Basel Committee on Banking Supervision (2000),Range of practice in banks’ internal ratings systems. Http://www.bis.org/publ/bcbs66.pdf?noframes=1 Accessed Jan 22, 2010.
Berthelot, S., D. Cormier, & M. Magnan (2003), Environmental disclosure research: Review and synthesis. Journal of Accounting Literature, 22: 1-44.
Bewley, K. & Y. Li (2000), Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management, Vol. 1: 201-226.
Blacconiere, W. G. & W. D. Northcut (1997), Environmental information and market reactions to environmental legislation. Journal of Accounting, Auditing & Finance, 12(Spring): 149–178.
Blacconiere, W. G., & D. M. Patten (1994), Environmental disclosure, regulatory costs, and changes in firm value. Journal of Accounting and Economics, 18(3): 357-377.
Blair, A., Richer & Greener (2000), Prime Minister’s speech to the confederation of British industry / Green Alliance Conference on the Environment, http://www.number-10.gov.uk (Oct. 24, 2000).
Bollen, L., H. Hassink, & G. Bozic (2006), Measuring and explaining the quality of internet investor relations activities: a multinational empirical analysis. International Journal of Accounting Information Systems, 7(4): 273-298.
Brown, N. & C. Deegan (1998), The public disclosure of environmental performance information-A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, Vol. 29, No. 1: 21-42.new window
Brown, S., K. Lo, & T. Lys (1999), Use of R2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics,28(2): 83-115.
Celik, O., A. Ecer, & H. Karabacak (2006), Impact of firm specific characteristics on the web based business reporting: Evidence from the companies listed in Turkey. Problems and Perspectives in Management, 4(3): 100-133.
Clarkson, P., & D. A. Simunic (1994), The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics, 17(January): 207-228.
Cormier, D., & M. Magnan (1999), Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing and Finance, 14(4): 429-451.
Cormier, D. & I.M. Gordon (2001), An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal 14(5): 587-616.
Cormier, D. & M. Magnan (2003), Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, Vol. 22: 43-62.
Cormier, D., M. Magnan & B. Van Velthoven (2005), Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1): 3–39.
Cormier, D., & M. Magnan (2004), The impact of the web on information and communication modes: the case of corporate environmental disclosure. International Journal Technology Management, 27(4): 393-416.
Cowen, S. S., L. B. Ferreri, & L. D. Parker (1987), The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12 (2): 111-122.
Debreceny R., G. L. Gray, & A. Rahman (2002), The determinants of internet financial reporting. Journal of Accounting and Public Policy, 21: 371-394.
Deegan, C. (2002), Introduction: The legitimizing effect of social and environmental disclosures-A theoretical foundation.” Accounting, Auditing & Accountability Journal, Vol. 15, No. 3: 282-311.
Deegan, C., & B. Gordon (1996), A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26 (3): 187-199.
Dowling, J, and J. Pfeffer(1975), Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1): 122-136.
Elkington, J. (2001), The chrysalis economy: How citizen CEOs and corporations can fuse values and value creation. Oxford: Capstone Publishing.
Ernst & Ernst (1978), Social Responsibility Disclosure: 1978 Survey, Cleveland, OH.
Financial Accounting Standards Board (FASB). (2001), Business and financial reporting, chanllenges from the new economy. Financial Accounting Series Special Report, Norwalk, CT:FASB.
Frankel, R., M. McNichols, and G. P. Wilson (1995), Discretionary disclosure and external financing.” The Accounting Review, Vol. 70: 135-150.
Freeman, R. (1984), Strategic Management: A Stakeholder Approach, Marshall, Pitman.
Freedman, M., & B. Jaggi (2005), Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries.” The International Journal of Accounting, 40(3): 215-232.
Gaber, M. (1985), Management incentives to report forecasts of corporate earnings. Ph. D. Dissertation, The City University of New York.
Gray, R. H., R. Kouhy, and S. Lavers (1995), Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, Vol. 8, No. 2: 44-77.
Gray, R. H., D. L. Owen, and C. A. Adams (1996), Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, Prentice Hall, Hemel Hempstead.
Gray, R. (2006), Does sustainability reporting improve corporate behavior? : Wrong question? Right time? Accounting and Business Research, : 65-88.
Grossman S., & O. Hart (1980), Disclosure laws and takeover bids. Journal of Finance, 35(2): 323-334.
Grossman, S. (1981), The role of warranties and private disclosure about product quality. Journal of Law and Economics, 24:461-483.
Guthrie, J. and L. Parker (1989), Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, Vol. 9, No. 76: 343-352.
Hair, J.F., R.E. Anderson, R.L. Tatham, and W.C. Black (1998), Multivariate data analysis with reading. 5th ed. Upper Saddle River, NJ: Prentice Hall.

Healy P., A. Hutton, & K. Palepu (1999), Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research, 16(3): 485-520.
Hossain, M., M. H. B. Perera, & A. R. Rahman (1995), Voluntary disclosure in the annual reports of New Zealand Companies. Journal of International Financial Management and Accounting, 6 (1): 69-87.
Hossain, M., L. M. Tan, & M. Adams (1994), Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur stock exchange. International Journal of Accounting, 29 (4): 334-351.
Jose A. & S.M. Lee (2007), Environmental reporting of global corporations: A content analysis based on website disclosures. Journal of Business Ethics, 72(4):307-21.
Krinsky, I., & J. Lee (1997), Quarterly Earnings Announcements and the Lead/Lag Relationship between the Stock and Option Markets. McMaster University, Quantitative Studies in Economics and Population Research Reports.
Li, Y., G. D. Richardson, & D. B. Thornton (1997), Corporate disclosure of environmental liability information: Theory and evidence. Contemporary Accounting Research, 14 (3): 435-474.
Lindblom, C. K. (1994), The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York.
Liu, Xianbing & V. Anbumozhi (2009), Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, VOl. 17: 593-600
May, S., G. Cheney, & J. Roper (2007), The debate over corporate social responsibility. New York, N.Y. : Oxford University Press.
Milgrom, P.R. (1981), Good news and bad news: Representation theorems and applications. Bell Journal of Economics (Autumn): 380-391.
Milne, M.J. & D.M. Patten (2002), Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing & Accountability Journal, 15 (3):372-405
Murray, A., D. Sinclair, D. Power, and R. Gray (2006), Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing and Accountability Journal, 19 (2): 228-255.
Neu, D., H. Warsame, and K. Pedwell (1998), Managing public impressions: environmental disclosure in annual reports. Accounting, Organizations and Society, Vol. 23: 265-282.
O’Donovan, G. (2002), Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountibility Journal, Vol. 15, No. 3: 344-371.
O’Dwyer, B. (2002), Managerial perceptions of corporate social disclosure: An Irish story.” Accounting, Auditing & Accountability Journal, Vol. 15, No. 3: 406-436.
Patten, D. M. (1991), Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10 (4): 297-308.
Patten, D. M. (1992), Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, Vol. 17, No. 5: 471-475.
Patten, D. M. (2000), Changing superfund disclosure and its relation to the provision of other environmental information. Advances in Environmental Accounting & Management, Vol. 1: 101-121.
Porter, M. E., & C. Van der Linde (1995), Green and competitive: Ending the stalemate. Harvard Business Review, 73 (5): 120-134.
Reverte, C. (2009), Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88: 351–366.
Richardson, A. J. & M. Welker (2001), Social disclosure, financial disclosure and the cost of capital. Accounting, Organizations and Society, 26(7/8), 597–616. doi:10.1016/S0361-3682(01)00025-3.
Roberts, R. W. (1992), Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, Vol. 17, No. 6: 595-612.
Russo, M. V., & P. A. Fouts (1997), A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40 (3): 534-559.
Scott, T. (1994), Incentives and disincentives for financial disclosure: voluntary disclosure of defined benefit pension plan information by Canadian firms.” The Accounting Review, Vol. 69, No. 1: 26-43.
Shalit, S. S., & U. Sankar (1977), The Measurement of Firm Size. The Review of Economics and Statistics, 59(3): 290-298
Skerratt, L.L. & D.J. Tonkin (1982), Financial Reporting 1982-83: A Survey of Published Accounts, London, Institute of Chartered Accountants in England and Wales.
Ten, E. E. (2004), Determinants of Environmental Disclosures in a Developing Country: An Application of the Stakeholder Theory. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore.
Ullman, A. (1985), Data in search of a theory: A critical examination of the relationship among social performance, social disclosure and economic performance. Academy of Management Review, Vol. 10, No. 3: 540-577.
United Nations Environment Programme, Industry and Environment Office (UNEP) (1994), Company Environmental Reporting: A Measure of the Progress of Business and Industry towards Sustainable Development, Technical Report Series No. 24, Paris, prepared by SustainAbility Ltd in association with the New Economic Foundation.
United Nations Environment Programme, Industry and Environment Office (UNEP) (1996), Engaging Stakeholders: The Benchmark Survey, London, Sustainability-UNEP.
Venkartraman, N., & V. Ramanujan (1986), Measurement of business performance in strategy research: A comparison of approaches. Academy of Management Review, 11(4): 801-814.
Walley, N., and B. Whitehead (1994), It’s not easy being green. Harvard Business Review, 72 (3): 46-52.
Wilmshurst, T. D. & G. R. Frost (2000), Corporate environmental reporting: A test of legitimacy theory.” Accounting, Auditing & Accountability Journal, Vol. 13, No. 1: 10-26.new window
Wiseman, J. (1982), An evaluation of environmental disclosures made in corporate annual reports accounting. Accounting, Organizations and Society, 7(1), 53-63.
Zmijewski, M. E. (1984), Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting research, 22: 59-8

 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE