| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第17卷第1期 Vol 17 No. 1 |
| 標題Title | 企業環境責任與環境會計資訊揭露之關係－綠色智慧資本與環境績效的中介效果The Relationship between Corporate Environmental Responsibility and Environmental Accounting Information Disclosure: Mediation Effect of Green Intellectual Capital and Environmental Performance |
| 作者Authors | 沈明鑑Ming-Jian Shen |
| 出版日期Publish Date | 2016-05-31 |
| 摘要Abstract | 有鑒全球及社會環保意識的抬頭，並認為企業對環境的影響深遠，所以對其 環保行為也就特別重視。諸多因素令企業逐漸意識到利害關係人所帶來的環保壓 力，因此在營運過程中，須將企業環境議題列入經營決策考量，甚至以更前瞻性的 環保策略來因應，使得企業近年來興起提倡環境的社會責任等相關綠色管理趨勢。 本研究以利益關係人理論及資源基礎觀點出發，探討企業環境責任的建立對環境會 計資訊揭露的影響過程中，是否透過一些中介因子來強化其資訊揭露的效益。研究 以上市（櫃）電子或製造業公司為分析對象，運用問卷調查進行資料蒐集，以 SEM 並輔以偏差校正 bootstrap 檢定模式的中介效果。計回收 90 家有效樣本公司，結果 顯示：綠色智慧資本與環境績效在企業環境責任與環境會計資訊揭露間具完全中介 效果。此結果對企業環境責任到環境會計資訊揭露間的過程有更進一步的認識。Corporations now pay more attention to their environmental protection due to growing global awareness of the issue and concern that corporate behaviors have long term environmental impact. Stakeholders have pressed corporations to become more sensitive to environmental protection, thus, corporations in recent years include environmental issues in their operational processes, even adopting more proactive environmental strategies in their management decision-making. This has ushered in the trend of green management which advocates environmental responsibility in society. Using the viewpoints of stakeholder theory and resource-based theory as springboard, this study aims to explore, in the establishment of corporate environmental responsibility, whether certain mediating factors are utilized in the process to strengthen the effects of environmental accounting information disclosure. Using Taiwanese listed companies of electronics or manufacturing sectors as analytical subjects, this study conducts survey questionnaires and employs structural equation modeling (SEM) supplemented with bias-corrected bootstrap analysis to evaluate the model’s mediating effects. With a recovery total of 90 companies serving as valid sample for analysis, this study found that: green intellectual capital and environmental performance have full mediating effects on the relationship between corporate environmental responsibility of TMT and environmental accounting information disclosure. |
| 關鍵字KeyWords | 企業環境責任、綠色智慧資本、環境績效、環境會計資訊揭露、高階經營團隊corporate environmental responsibility, green intellectual capital, environmental performance, top management team, environmental accounting information disclosure |
| DOI(全文下載Download) | 10.6675/JCA.2016.17.1.04 |
| 相關文章Related Articles | 強制揭露之環保支出資訊是否具有價值攸關性？(Are Mandated Disclosures on Environmental Protection Expenses Value-Relevant?) 環境績效對環境揭露與經濟績效的影響(The Effect of Environmental Performance on Environmental Disclosure and Economic Performance ) 董事會特性和財務主管特質之關聯(The Relationship between Board Characteristics and CFO Characteristics) 企業社會責任績效對首次公開發行公司期初報酬之影響(The Impact of CSR Performance on IPO Underpricing) |