國際間對環保議題日漸重視，期望企業能夠與人類所生存的環境永續發展。歐盟提出的WEEE、RoHS及EuP指令，對台灣為數眾多的製造廠商而言，勢必帶來莫大的影響。台灣的製造廠商為了因應面對這股綠色的環保浪潮，紛紛採取一些對環境友善的做法。台灣的製造廠商，有些僅僅消極地服從法令規範及顧客要求；有些則是能夠在這樣的環境壓力下，積極地實施其環境管理政策，成為產業中的綠色領導者，甚至能夠開創綠色商機。企業的環保作為實屬企業社會責任的一環，因此企業對於社會責任之態度影響著組織在綠色實務上的表現。本研究透過迴歸分析來探討企業綠色實務與組織績效間之關係，並採用階層迴歸分析來檢驗企業社會責任之態度是否強化企業綠色實務與組織績效之關係，藉此了解企業若對社會責任採取較為積極主動之態度，其在綠色實務上是否能夠比消極被動的廠商，能夠有更佳的環境績效及經濟績效表現。本研究由天下雜誌2006年一千大製造業中，選取五百家企業作為研究樣本，回收有效問卷共119份。研究結果發現，企業綠色實務中，內部環境管理及環境化設計對於環境績效與正面經濟績效，有正向顯著之影響。而企業社會責任態度較為積極主動之企業在施行內部環境管理時，會較消極被動之企業有較佳的環境績效與正面經濟績效。

Issues of environmental protection have become more and more important for enterprises competing in global business environment. Thus, WEEE、RoHS and EuP set by Europe Union regulate manufacturers to be responsible for the disposal of waste and restriction of hazardous substances, as well as product design, production line and management system. Taiwan's manufacture merchants in order to faces this green tide,adopt some environment friendly procedure. Some manufacture merchants negatively obeys the law standard and the customer requests; some of them implements its environment regulatory policy positively, and even become environmental leader in their industry. Corporate environmental practices are one part of corporate social responsibility. Thus, enterprise’s attitude toward CSR has influence on their performance of corporate environmental practices. This study use empirical results from 119 respondents on corporate in Taiwan manufacturing enterprises, we examine the relationships between corporate environmental practices and performance. Using hierarchical regression analysis to test the moderator. Enterprise’s attitude toward CSR has significant moderated effect on the relationship between internal environmental management and environmental performance and positive economic performance.

中文摘要………………………………………………………………………………Ⅰ
英文摘要………………………………………………………………………………Ⅱ
目錄……………………………………………………………………………………Ⅲ
圖目錄…………………………………………………………………………………Ⅴ
表目錄…………………………………………………………………………………Ⅵ

第一章 緒論.........................................................1
第一節 研究背景及動機...............................................1
第二節 研究目的.....................................................3
第三節 研究流程.....................................................4
第二章 文獻回顧.....................................................5
第一節 企業綠色實務.................................................5
第二節 企業社會責任之態度...........................................7
第三節 組織績效....................................................16
第四節企業綠色實務、企業社會責任之態度與組織績效之關係.............18
第三章 研究架構與方法..............................................24
第一節 研究架構....................................................24
第二節 研究假設....................................................25
第三節 研究對象....................................................27
第四節 變數之定義與衡量............................................27
第五節 問卷設計....................................................29
第六節 資料分析方法................................................34
第四章 資料分析....................................................35
第一節 問卷之信度與效度分析........................................35
第二節 研究變項之描述性統計分析....................................40
第三節 研究變項之相關分析..........................................45
第四節 研究變項之迴歸分析..........................................47
第五章 研究結論與建議..............................................55
第一節 研究結論....................................................55
第二節 研究限制....................................................60
第三節 未來研究建議................................................60
參考文獻...........................................................61
附錄-問卷..........................................................68

一、中文文獻
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