臺灣博碩士論文加值系統

鑒於全球環保意識的抬頭，而且企業對環境的影響深遠，導致社會大眾對企業環保行為也更加關注。然而企業仍應尋求財務績效的良好表現。企業承擔環境相關的企業社會責任，對財務績效有何影響，而環境績效在兩者之間是否存在中介效果，即是本研究所擬探討的方向。
有別於過去企業社會責任相關研究由外界評等結果衡量企業社會責任，本研究藉由對公司高階管理者的問卷調查方式，由公司高階管理者取得企業環境社會責任及環境績效變數，有助於深入了解企業承擔環境社會責任，是否會透過提升環境績效，進而對於財務績效產生正向影響。
本研究實證結果發現，雖然環境績效在企業環境社會責任與財務績效間之中介效果雖不明確，但仍將有助釐清企業承擔環境社會責任對於財務績效的影響歷程，並據以發展出引導企業承擔環境社會責任的有效機制。

關鍵詞：企業環境社會責任、環境績效、企業社會責任、財務績效

In view of the increasing awareness of environmental protection and the profound influence of business activities on the environment, the general public has paid more attention on firms’ environmental protection activities. Simultaneously, firms still seek to make excellent financial performance. Thus, this study investigates how a firm’s fulfillment of environmental corporate social responsibility (CSR) influences its financial performance and whether environmental performance exerts a mediating effect on the relationship.
Different from previous studies that measure CSR using the results of evaluation conducted by external organizations, this study performs questionnaire survey on corporate high-level managers to obtain the data of the CSR and environmental performance variables. This method enables a deep understanding of whether a firm’s fulfillment of environmental CSR exerts positive influence on its financial performance through the improvement of environmental performance.
The empirical results of this study show that the meditating effect of environmental performance on the relationship between corporate environmental and social responsibility (CESR) and financial performance was unclear. However, such effect can still facilitate clarifying the process of how a firm’s fulfillment of CESR influences its financial performance. Accordingly, an effective mechanism that can prompt firms to fulfill CESR was developed.

Keywords: corporate environmental and social responsibility (CESR), environmental performance, corporate social responsibility, financial performance

目錄
第壹章 緒論 -1-
第一節 研究背景與動機 -1-
第二節 研究目的 -2-
第三節 研究流程 -4 -
第貳章 文獻探討 -5-
第一節 企業環境社會責任與財務績效 -5-
第二節 企業環境社會責任與環境績效 -9-
第三節 環境績效與財務績效 -10-
第四節 環境績效在企業環境社會責任與財務績效之中介效果 -11-
第參章 研究方法 -13-
第一節 研究樣本與資料來源 -13-
第二節 變數操作性定義與說明 -14-
第三節 中介效果之檢測 -19-
第四節 研究架構 -20-
第五節 實證模型 -21-
第肆章 資料分析與研究結果 -24-
第一節 敘述性統計與相關分析 -24-
第二節 假說驗證 -27-
第伍章 結論與建議 -33-
第一節 研究結論 -33-
第二節 管理意涵 -35-
第三節 研究限制與建議 -36-
參考文獻 -39-
附錄-問卷 -46-

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