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題名:碳排放量、綠化投資策略與公司績效
書刊名:管理與系統
作者:張育琳 引用關係
作者(外文):Chang, Yu-lin
出版日期:2016
卷期:23:2
頁次:頁197-222
主題關鍵詞:碳排放量公司績效綠化投資策略Carbon emissions levelsFirm performanceGreen investment strategy
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(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:16
  • 點閱點閱:25
本研究針對台灣上市櫃公司之環境績效-碳排放量與單位成本碳排放量(噸/千元),探討其與公司績效之關係。實證結果顯示,碳排放量與單位成本碳排放量與公司績效呈負向關係;採綠化投資策略之企業其碳排放量與公司績效的負向關係顯著高於非綠化投資策略企業。故研究結果支持企業低碳排放量與低單位成本碳排放量有助於公司績效的表現。
This study examines the association between carbon emission levels or carbon emission levels of unit cost (ton per thousand dollars) and firm performance in Taiwan. The empirical results show that carbon emission levels and carbon emission levels of unit cost are negatively related to firm performance; especially, the relationship between carbon emission levels and firm performance is more negative for the firms adopting green investment strategy than the firms without adopting green investment strategy. The results of this study suggest low carbon emission levels and low carbon emission levels of unit cost can improve firm performance.
期刊論文
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14.Barth, M. E.、McNichols, M.(1994)。Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites。Journal of Accounting Research,32(S),177-209。  new window
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16.Cormier, D.、Magnan, M.(1997)。Investors' Assessment of Implicit Environmental Liabilities: An Empirical Investigation。Journal of Accounting and Public Policy,16(2),215-241。  new window
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18.Hart, S. L.、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(1),30-37。  new window
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32.Cormier, D.、Magnan, M.、Morard, B.(1993)。The Impact of Corporate Pollution on Market Valuation: Some Empirical Evidence。Ecological Economics,8(2),135-155。  new window
33.King, Andrew A.、Lenox, Michael J.(2001)。Does It Really Pay to Be Green? An Empirical Study of Firm Environmental and Financial Performance。Journal of Industrial Ecology,5(1),105-116。  new window
34.Matsumura, Ella Mae、Prakash, Rachna、Vera-Muñoz, Sandra C.(2014)。Firm-Value Effects of Carbon Emissions and Carbon Disclosures。The Accounting Review,89(2),695-724。  new window
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36.Stanny, E.(2013)。Voluntary disclosures of emissions by US firms。Business Strategy and the Environment,22(3),145-158。  new window
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學位論文
1.黃文怡(2005)。運用平衡計分卡協助企業環境績效評估與環境策略管理(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.Cohen, Jacob、Cohen, Patricia、West, Stephen G.、Aiken, Leona S.(2003)。Applied Multiple Regression/Correlation Analysis for the Behavioral Sciences。Lawrence Erlbaum Associates, Inc.。  new window
其他
1.GS Sustain(2009)。Change Is Coming: A Framework for Climate Change-A Defining Issue of the 21st Century,https://www.unglobalcompact.org/docs/issues_doc/Environment/Change_is_Coming_Framework_for_Climate_Change.pdf。  new window
2.IEA(2006)。Global Energy Technology Perspectives,https://hwww.iea.org/etp/ 2012/07/02。  new window
3.IEA(2006)。World Energy Outlook,http://www.worldenergyoutlook.org/2013/12/07。  new window
4.Matsumura, E. M.,Prakash, R.,Vera-Munoz, S. C.(2010)。Carbon Emissions and Firm Value,http://ssm.com/abstract=1688738/2010/2013/05/18。  new window
5.Meyer, K. L.(2010)。Literature Review on the Topic: Influence of Oil Price on Alternative Energy Companies Valuation,http://ssm.OIL/abstract=1588160, 2010/2012/09/22。  new window
6.Sloss, L.,Henderson, C.,Topper, J.(2003)。Environmental Standards and Controls and Their Influence on Development of Clean Coal Technologies,http://www.iea.org/Textbase/work/2003/india/SESS651.PDF/2013/10/02。  new window
圖書論文
1.Kolk, A.、Levy, D.(2003)。Multinationals and Global Climate Change: Issues for the Automotive and Oil Idustries。Multinationals, Environment and Global Competition, Research in Global Strategic Management。Emerald Group Publishing Limited。  new window
 
 
 
 
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