(3.231.230.175) 您好!臺灣時間:2021/04/16 02:33
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:廖英智
研究生(外文):Ying-chih Liao
論文名稱:因應京都議定書有關溫室氣體排放之環境(會計)資訊揭露-以全球500大公司為例
論文名稱(外文):Commitment to the Kyoto protocol,greenhouse gas disclosures by the largest global 500 firms
指導教授:翁霓翁霓引用關係
指導教授(外文):Nei Wi
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:92
中文關鍵詞:全球暖化京都議定書溫室氣體環境揭露
外文關鍵詞:Global warmingKyoto ProtocolGreenhouse gas
相關次數:
  • 被引用被引用:24
  • 點閱點閱:728
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:257
  • 收藏至我的研究室書目清單書目收藏:0
全球暖化、冰山溶解、海平面上升,對於地球環境及人類的生存空間產生極大的威脅。因此聯合國在1992年通過「聯合國氣候變化綱要公約」,對「人為溫室氣體」排放做出全球性管制的宣示,並落實溫室氣體排放管制工作。並於1997年12月於日本京都通過具有約束效力的京都議定書,以規範工業國家未來之溫室氣體減量責任。
本研究係評估京都議定書生效後,位於京都議定書簽署國與非簽署國之企業,對於全球暖化污染與溫室氣體資訊的揭露情形。並以金融時報2006年6月10日所公布2005年全球500大公司公開發行之年報、環境報告、永續報告與網站中所公布的資訊,使用內容分析法來建構加權與未加權的揭露指數。
本研究所推論的假說有三:一、京都議定書簽署國的公司揭露較多的全球暖化污染資訊。二、京都議定書相關產業,有較高的揭露指數。三、規模較大公司,全球暖化污染資訊揭露較多。
研究結果顯示,京都議定書簽署國的公司相較於非簽署國的公司,有較高的揭露指數。產業別部份,僅石化發電及石油天然氣產業,有較高的污染揭露指數。此外,規模較大的公司,揭露的污染資訊則較為詳細。

關鍵字:全球暖化,京都議定書,溫室氣體,環境揭露
Global warming, iceberg dissolving and the sea level rising, make the great threat to the earth environment and human living space. So the United Nations passed “United Nations Framework Convention on Climate Change, UNFCCC” in 1992, and started to control the greenhouse gas emission. And passed “Kyoto Protocol” in Kyoto of Japan in December of 1997 to standardize the greenhouse gas decrement responsibility in the future of industrial country.

This study evaluates disclosures on pollution and greenhouse gases by firms domiciled in countries that have ratified the Kyoto Protocol compared to others. The study is based on disclosures made in the annual reports, environmental reports, sustainability reports, and websites of 500 of the largest firms of 2005, announced with June 10, 2006 of Financial Times. The study uses content analysis to construct weighted and unweighted disclosure indices.

The results indicate that there is a significantly positive association between the disclosure index and firms from countries ratifying the Protocol. This finding confirms the expectation that the firms from Protocol ratifying countries are more forthcoming in making disclosures on greenhouse gas pollution emissions and their detailed plans to deal with the global warming problem. The CO2 emission disclosures are especially higher for firms from the Protocol ratifying countries. Only the petrochemical electricity and petroleum gas industry have higher disclosure indexes as compared to other industries. The results with regard to the firm-specific characteristics show that the greenhouse pollution disclosures are positively associated with firm size; larger firms are making more extensive disclosures compared to smaller firms.

Keywords : Global warming ; Kyoto Protocol ; Greenhouse gas emissions ;
Environmental disclosure
第一章 緒論
第一節 研究動機……………………………………………………………….1
第二節 研究問題與研究目的………………………………………………….2
第三節 研究流程……………………………………………………………….4
第四節 研究架構……………………………………………………………….5
本章注釋……………………………………………………………………………6

第二章 文獻探討
第一節 環境資訊揭露之理論架構……………………………………………8
第二節 資訊揭露分析方法與影響環境資訊揭露因素……………………..12
第三節 國內外環境資訊揭露規範……………………………………………27
第四節 因應京都議定書的作為……………………………….…………….30

第三章 研究方法
第一節 觀念架構及研究假說…………………………………………………33
第二節 分析方法………………………………………………………………36
第三節 研究變數之操作型定義………………………………………………38
第四節 研究範圍………………………………………………………………41

第四章 實證結果與分析
第一節 樣本特性描述…………………………………………………………43
第二節 敘述性統計……………………………………………………………45
第三節 迴歸分析………………………………………………………………49
第四節 進一步分析……………………………………………………………57

第五章 結論與建議
第一節 結論……………………………………………………………………68
第二節 研究限制與建議………………………………………………………69

參考文獻………………………………………………………………………….71

附錄一 金融時報2005年全球500大公司……………………………………….75
附錄二 京都議定書簽署國家…………………………………………………. 81
附錄三 溫室氣體減量法草案……………………………………………………83
一、中文參考文獻
1.王佩如(民92),『年報環境揭露與合理性理論之研究-以上市公司為例』,國立政治大學會計學系碩士論文。
2.史雅男(民92),『環境資訊揭露與環境聲譽關聯性之研究』,淡江大學會計學系碩士論文。
3.李國鳳(民92),『環境資訊揭露內容之評估-以違反環保法規之公開發行公司為例』,國立政治大學會計學系碩士論文。
4.周玲臺(民83),『我國上市公司財務報告環境資訊之內容研究』,行政院國家科學委員會專題研究計畫成果報告。
5.韋敦平(民93),『企業環境資訊揭露行為之實證研究─成本效益觀點分析』,東吳大學會計學系碩士論文。
6.陳可欣(民93),『環境資訊揭露程度與公司治理關聯性之研究』,淡江大學會計學系碩士論文。
7.翁霓、張伊易(民92),『環保事件對股價行為影響之研究─ 以台塑汞污泥事件為例』,東吳經濟商學學報,第四十二期,頁75-104。
8.張倩綾(民90),『我國上市公司環境資訊增額資訊內涵之研究』,政治大學會計系碩士班碩士論文。
9.楊秀萍(民93),『環境績效對環境揭露與經濟績效影響之探討』,東華大學企業管理學系碩士論文。
10.葉穎瑾(民93),『環境揭露與盈餘管理之關聯性探討-台塑汞汙泥事件』,銘傳大學會計學系碩士論文。
11.廖以雯(民94),『企業揭露環境資訊動機之研究』,東吳大學會計學系碩士論文。
12.鄭傑珊(民92),『企業揭露環境資訊影響因素探討』,東吳大學會計學系碩士論文。
13.蕭運炎(民94),『我國上市公司年報環境資訊揭露之探討』,東吳大學會計學系碩士論文。

二、英文參考文獻
1.Alnajjar, F. K.(2000) “Determinants of Social Responsibility Disclosures of U.S. Fortune 500 Firms: An Application of Content Analysis.” Journal of Advances in Environmental Accounting & Management, Volume 1, pp. 163-200.
2.Bewley, K., and Y. Li. (2000) “Disclosure of Environmental Information by Canadian Manufacturing Companies: A Voluntary Disclosure Perspective.” Advances in Environmental Accounting & Management, Volume 1, pp. 201-226.
3.Cormier, D., and M. Magnan.(1999)“Corporate Environmental Disclosures Strategies: Determinants, Costs and Benefits.” Journal of Accounting Auditing and Finance 14(4), pp.429-451.
4.Cormier, D., and I. M. Gordon.(2001)“An Examination of Social and Environmental Reporting Strategies.” Accounting, Auditing & Accountability Journal 14(5), pp. 587-617.
5.Cowen, S. S., L. B. Ferreri, and L. D. Parker.(1987)“The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-Based Analysis.” Journal of Accounting, Organizations and Society, 12(2), pp.111-122.
6.Deegan, G., M. Rankin, and P. Voght.(2000) “Firm’s disclosure reactions to major social incidents: Australian evidence.” Accounting Forum 24(1),pp. 101-130.
7.Dowling, J, and J. Pfeffer.(1975)“Organizational legitimacy: Social values and organizational behavior. ” Pacific Sociological Review 18(1),pp.122-136.
8.Fekrat, M. A., I. Inclan, and D. Petroni.(1996)“Corporate environmental disclosures: competitive disclosure hypothesis using 1991 annual report data.” The International Journal of Accounting 31(2), pp.175-195.
9.Freeman, R.(1984) Strategic Management: A Stakeholder Approach. Marshell: Pitman.
10.Freedman, M. and Jaggi, B. (2005) “Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries.” The International Journal of Accounting 40, pp.215– 232.
11.Freedman, M., Jaggi, B., and Stagliano, A. J. (2004). “Pollution disclosures by electric utilities:An evaluation at the start of the first phase of 1990 Clean Air Act. ” Advances in Environmental Accounting and Management, 2, pp.59– 100.
12.Gray, R., R. Kouhy, and S. Lavers.(1995) “Methodological themes: Constructing a research database of social and environmental reporting by UK companies.” Accounting, Auditing & Accountability Journal 8(2),pp.78-101.
13.Hossain, M., H. B. Perera and A. Rahman.(1995)“Voluntary Disclosure in the Annual Reports of New Zealand Companies.” Journal of International Financial Management and Accounting. 6(1), pp.69-87.
14.Hossian, M., L. M. Tan, and M. Adams.(1994)“Voluntary Disclosure in an Emerging Capital Market: Some Empirical Evidence from Companies Listed on the Kuala Lumpur Stock Exchange.” International Journal of Accounting, Vol.29, pp.334-351.
15.Hughes, S. B., J. F. Sander, and J. C. Reier.(2000) “Do Environmental Disclosures in U.S. Annual Reports Differ by Environmental Performance?” Advances in Environmental Accounting & Management, Vol.1, pp.141-161.
16.Ingram, D. W., and K. B. Frazier.(1980) “Environmental Performance and Corporate Disclosure.” Journal of Accounting Research, Vol.18 No.2, pp.614-622.
17.Lindblom, C. K.(1994)“The implications of organizational legitimacy for corporate social performance and disclosure.” Paper presented at the Critical Perspectives on Accounting Conference. New York.
18.Neu, D., H. Warsame. and K. Pedwell.(1998)“Managing Public Impressions: Environmental Disclosures in Annual Reports.” Accounting, Organizations and Society, 23, pp.265-282.
19.Patten, D. M. (1991) “Exposure, Legitimacy, and Social Disclosure.” Journal of Accounting and Public Policy, Vol.10, pp.297-308.
20.Patten, D. M. (2002)“The relation between environmental performance and environmental disclosure: a research note.” Accounting, Organizations and Society 27, pp.763–773.
21.Roberts, R. W.(1992) “Determinants of corporate social responsibility disclosure: An application of stakeholder theory.” Accounting, Organizations and Society 17(6), pp.595-612.
22.Spicer, B.(1978) “Investor, Corporate Social Performance and Information Disclosure:An Empirical Study.” The Accounting review, January, pp.94-111.
23.Ullmann, A.(1985)“Data in search of a theory: A critical examination of the relationship among social performance, social disclosure, and economic performance. ” Academy of Management Review,pp.540-577.
24.Walden, W. D., and B. N. Schwartz.(1997)“Environmental Disclosures and Public Policy Pressure.” Journal of Accounting and Public Policy, Vol.16, pp.125-154.
25.Wiseman, J.(1982) “An Evaluation of Environmental Disclosures Made in Corporate Annual Reports.” Accounting, Organizations and Society, Vol.7, No. 1, pp.53-63.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔