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題名：環境策略、環境管理、公司治理關聯性之研究--以臺灣上市櫃製造業為例
書刊名：商略學報
作者：黃振豊／孔繁華 引用關係／周純伊
作者(外文)：Huang, Cheng-li／Kung, Fan-hua／Chou, Chun-yi
出版日期：2019
卷期：11:2
頁次：頁151-168
主題關鍵詞：環境策略；環境管理；公司治理；企業社會責任；製造業；Environmental strategy；Environmental management；Corporate governance；Corporate social responsibility；Manufacturing firms
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(2) 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:1
  • 共同引用共同引用:62
  • 點閱點閱:12
本研究旨在探討台灣上市櫃製造業環境策略、環境管理及公司治理之間的關聯性，以2015年及2016年發行企業社會責任報告書之公司為樣本，發展環境策略及環境管理評分量表，採內容分析法對企業社會責任報告書進行評分；公司治理則採公司治理中心評鑑之結果衡量。本研究採二階段估計方法探討企業環境策略與環境管理之關聯性，研究結果指出，環境策略與環境管理之間有正向之關聯性，彼此相互影響，而公司治理與環境策略之間則無直接顯著之關聯性，但公司治理與環境管理會交互影響環境策略，且公司治理會透過環境管理影響環境策略。本研究之結果除了補充相關文獻之不足外，亦可作為企業對環境保護採取之策略及管理上之參考。
The objective of this study was to examine the relationships among environmental strategies, environmental management, and corporate governance in public-listed manufacturing companies in Taiwan. With corporate social responsibility (CSR) reports in 2015 and 2016 as our samples, we developed an environmental management evaluation scale and employed content analysis to assess the CSR reports. Corporate governance was assessed by the evaluations from the Corporate Governance Center of the Taiwan Stock Exchange. This study used a two-stage estimation approach to examine the connection between the environmental strategies and environmental management of firms. The results indicate a positive association between environmental strategies and environmental management. No direct effect existed between corporate governance and environmental strategies; however, there is an interaction between corporate governance and environmental management with respect to their effect on environmental strategies, and corporate governance impacts environmental strategies via environmental management. The results of this study complement for the gap in relevant literature and offer firms reference for strategies and management in environmental protection.
期刊論文
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2.林清河(20060300)。策略管理。科學發展月刊，399，12-19。  延伸查詢new window
3.Chen, Y.-S.(2008)。The driver of green innovation and green image-green core competence。Journal of Business Ethics，81(3)，531-543。  new window
4.Cox, P.、Brammer, S.、Millington, A.(2004)。An Empirical Examination of Institutional Investor Preferences for Corporate Social Performance。Journal of Business Ethics，52(1)，27-43。  new window
5.de Villiers, C.、Naiker, V.、van Staden, C. J.(2011)。The effect of board characteristics on firm environmental performance。Journal of Management，37(6)，1636-1663。  new window
6.Buysse, K.、Verbeke, A.(2003)。Proactive Environmental Strategies: A Stakeholder Management Perspective。Strategic Management Journal，24(5)，453-470。  new window
7.Gillan, Stuart L.、Starks, Laura T.(2003)。Corporate governance, corporate ownership, and the role of institutional investors: A global perspective。Journal of Applied Finance，13(2)，4-22。  new window
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9.Lo, Agnes W. Y.、Wong, Raymond M. K.、Firth, Michael(2010)。Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China。Journal of Corporate Finance，16(2)，225-235。  new window
10.Patten, D. M.(2002)。The relation between environmental performance and environmental disclosure: a research note。Accounting, Organizations and Society，27(8)，763-773。  new window
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12.高明瑞、劉常勇、黃義俊、張乃仁(20100400)。企業綠色管理、環境績效與競爭優勢關聯性之研究。管理與系統，17(2)，255-278。new window  延伸查詢new window
13.Holland, L.、Foo, Y. B.(2003)。Differences in environmental reporting practices in the UK and the US: the legal and regulatory context。The British Accounting Review，35(1)，1-18。  new window
14.Groza, M. D.、Pronschinske, M. R.、Walker, M.(2011)。Perceived Organizational Motives and Consumer Responses to Proactive and Reactive CSR。Journal of Business Ethics，102(4)，639-652。  new window
15.高惠松、鄭品卉(20120800)。集團企業特性、公司治理與社會責任績效。中華管理評論，15(3)，(3)0-(3)34。  延伸查詢new window
16.Walls, Judith L.、Berrone, Pascual、Phan, Phillip H.(2012)。Corporate Governance and Environmental Performance: Is there Really a Link?。Strategic Management Journal，33(8)，885-913。  new window
17.Chang, C.-H.(2011)。The influence of corporate environmental ethics on competitive advantage: The mediation role of green innovation。Journal of Business Ethics，104(3)，361-370。  new window
18.Florida, Richard、Davison, Derek(2001)。Gaining from Green Management: Environmental Management Systems Inside and Outside the Factory。California Management Review，43(3)，64-84。  new window
19.Berry, Michael A.、Rondinelli, Dennis A.(1998)。Proactive Corporate Environmental Management: A New Industrial Revolution。The Academy of Management executive，12(2)，38-50。  new window
20.Klassen, Robert D.、McLaughlin, Curtis P.(1996)。The Impact of Environmental Management on Firm Performance。Management Science，42(8)，1199-1214。  new window
21.楊馥如、王偉權、張曉楨、李念慈(20140900)。企業社會責任與企業財務績效之關聯性分析。績效與策略研究，11(2)，103-126。new window  延伸查詢new window
22.鄭伊婷、王建文(2015)。世界公司治理評鑑制度介紹。證券服務，638，25-29。  延伸查詢new window
23.Henderson, Rebecca、Cockburn, Iain(1994)。Measuring Competence? Exploring Firm Effects in Pharmaceutical Research。Strategic Management Journal，15(S1)，63-84。  new window
24.李貴富、廖懿屏、翁偉傑(20160500)。銀行業董事會特質如何影響信用評等？。會計學報，6(2)，39-54。new window  延伸查詢new window
25.張麗娟、晁罡、詹芷樺(20160200)。公司治理對期間報酬、經營績效之影響：以臺灣「公司治理評量制度」授證公司為例。中華管理評論，19(1)，(5)1-(5)28。  延伸查詢new window
26.程聰、謝宏明(2012)。企業外部環境、綠色經營策略與競爭優勢關係研究: 以環境效益為調節變數。科研管理，33(11)，129-136。  延伸查詢new window
27.Albring, S.、Robinson, D.、Robinson, M.(2014)。Audit Committee Financial Expertise, Corporate Governance, and the Voluntary Switch from Auditor-Provided to Non-Auditor-Provided Tax Services。Advances in Accounting，30(1)，81-94。  new window
28.Brunninge, O.、Nordqvist, M.、Wiklund, J.(2007)。Corporate Governance and Strategic Change in SMEs: The Effects of Ownership, Board Composition and Top Management Teams。Small Business Economics，29(3)，295-308。  new window
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31.Chang, C. H.(2015)。Proactive and Reactive Corporate Social Responsibility: Antecedent and Consequence。Management Decision，53(2)，451-468。  new window
32.Du, X.、Jian, W.、Zeng, Q.、Du, Y.(2014)。Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?。Journal of Business Ethics，124(3)，485-507。  new window
33.Kim, Y.(2017)。Consumer Responses to the Food Industry's Proactive and Passive Environmental CSR, Factoring in Price as CSR Tradeoff。Journal of Business Ethics，140(2)，307-321。  new window
34.Pane Haden, S. S.、Oyler, J. D.、Humphreys, J. H.(2009)。Historical, Practical, and Theoretical Perspectives on Green Management: An Exploratory Analysis。Management Decision，47(7)，1041-1055。  new window
35.Shrivastava, P.、Addas, A.(2014)。The Impact of Corporate Governance on Sustainability Performance。Journal of Sustainable Finance & Investment，4(1)，21-37。  new window
36.田正利、邱宏仁(20100800)。The Impact of Strategic Leadership Turnover on Governance Effectiveness: The Moderating Perspective of Industry Effect。管理學報，27(4)，337-354。new window  new window
37.Torugsa, N. A.、O'Donohue, W.、Hecker, R.(2013)。Proactive CSR: An Empirical Analysis of the Role of its Economic, Social and Environmental Dimensions on the Association between Capabilities and Performance。Journal of Business Ethics，115(2)，383-402。  new window
38.Vazquez-Brust, D. A.、Liston-Heyes, C.、Plaza-Ubeda, J. A.、Burgos-Jimenez, J.(2010)。Stakeholders Pressures and Strategic Prioritisation: An Empirical Analysis of Environmental Responses in Argentinean Firms。Journal of Business Ethics，91(S2)，171-192。  new window
39.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
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41.洪榮華、陳香如、林慧珍(20070300)。公司治理機制對創新、多角化策略及公司績效之影響--研發密集產業之實證。中山管理評論，15(1)，37-60。new window  延伸查詢new window
42.洪雪卿、陳薇如、傅雁鈴(20131200)。影響企業社會責任績效之重要因素為何？。商管科技季刊，14(4)，405-441。new window  延伸查詢new window
43.Hart, Stuart L.(1995)。A Natural Resource-Based View of the Firm。Academy of Management Review，20(4)，986-1014。  new window
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會議論文
1.Ljungdahl, F.(2004)。Factors Influencing Environmental and Social Disclosures。The Fourth Asian-Pacific Interdisciplinary Perspectives on Accounting Conference。  new window
學位論文
1.陳怡婷(2008)。董事會結構、股權結構與環境污染資訊揭露關聯性之研究(碩士論文)。淡江大學。  延伸查詢new window
2.陳可欣(2005)。環境資訊揭露程度與公司治理關聯性之研究(碩士論文)。淡江大學。  延伸查詢new window
3.王雅芳(2013)。股權結構及董事會結構對企業社會責任履行之影響--分量迴歸法之應用(碩士論文)。國立高雄應用科技大學。  延伸查詢new window
4.陳冠宏(2010)。公司治理、社會責任績效與環境資訊揭露之研究(碩士論文)。亞洲大學。  延伸查詢new window
5.劉思秀(2017)。以策略管理觀點探討台灣化粧品產業之聯盟(碩士論文)。國立清華大學。  延伸查詢new window
6.劉錦鳳(2017)。探討工業4.0對供應商管理策略因子之影響--以台灣半導體為例(碩士論文)。國立彰化師範大學。  延伸查詢new window
圖書
1.Gunningham, N. A.、Kagan, R. A.、Thornton, D.(2003)。Shades of green: business, regulation, and environment。Stanford University Press。  new window
 
 
 
 
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