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研究生:卓明振
研究生(外文):Zhuo, Ming-Zhen
論文名稱:環保涉入對經營績效及公司價值之影響
論文名稱(外文):The Impact of Environmental Involvement on Operating Performance and Corporate value
指導教授:齊德彰齊德彰引用關係
指導教授(外文):Chi, Der-Jang
口試委員:李慕萱葉清江齊德彰
口試委員(外文):Lee, Mu-shangYeh, Ching-ChiangChi, Der-Jang
口試日期:2012-06-18
學位類別:碩士
校院名稱:中國文化大學
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:2012
畢業學年度:100
語文別:中文
論文頁數:36
中文關鍵詞:經營績效公司價值ISO14000企業公民獎
外文關鍵詞:operating performancecorporate valueISO14000excellence in corporate social responsibility
相關次數:
  • 被引用被引用:2
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  • 下載下載:8
  • 收藏至我的研究室書目清單書目收藏:0
近年來由於環保意識高漲,企業從事經濟活動時都會受到政府的監督、環保團體的關注及社會大眾的評價,對於環境保護的責任首當其衝的是各國企業,企業在資源使用量上往往大於個人,當然對環境保護的責任所負的責任也越大。當企業發生環保問題時,外界會給予批評,使企業形象受到影響以及政府也會給予嚴厲的罰款,因此企業的經營績效也會受到影響。
而過去探討環保投入與企業之經營績效相關議題中外學者有著正反兩面的意見。本研究探討2006年至2010年間我國取得國際ISO 14000環境管理認證之企業,並對其環保投入對企業之經營績效及公司價值之關聯性以實證研究探討之。環保投入以得到天下雜誌所頒發「企業公民獎」之上市公司為代理變數;企業經營績效以每股盈餘作為企業經營績效代理變數及公司價值以Tobin’s Q為代理變數。實證結果顯示,得到天下雜誌「企業公民獎」之上市公司與企業經營績效及公司價值有顯著正向關係,表示當企業積極投入環保活動時,其企業的經營績效及公司價值也會因此提升。

Recently, environmental protection issue has been risen. Industries’ engagement in economical activities will be supervised by government or environmental corporation. Industries should take more responsibility for environmental protection since they use more nature resources than individuals. Nevertheless, when the enterprises are involved in environmental pollution problems can cause severe damage to the enterprises’ image and operating performance.
According to researches, many of the scholar’s studies about the relationship be-tween environmental protection and enterprises operating performance show different conclusions.
This paper will be discussing the correlation between enterprises’ environment in-vestment and its operating performance and the market value, using the sample of public enterprises which were certificated ISO 14000 during 2006 to 2010 in Taiwan. This paper uses industries that acquired Excellence in Corporate Social Responsibility as proxy variable about environmental performance. And uses the proxy variable to indi-cate the relationship between enterprise operating performance and market value. In this paper the proxy variable is the earnings per share that represents operating performance and Tobin’s Q represents corporate value.
In the empirical results, significantly positive effect between enterprise operating performance and environmental performance; as well as the market value and environ-mental performance can be found. In conclusion, enterprises’ operating performance and corporate value will be rose if they are active in environmental protection area. So this paper encourage that the industries to join the environmental protection that will get benefits from that kind of investment.

內容目錄

中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝辭  ..................... vi
內容目錄 ..................... vii
表目錄  ..................... viii
圖目錄  ..................... ix
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究目的............... 4
  第三節  研究架構............... 5
第二章  文獻探討................. 7
  第一節  環保投入............... 7
  第二節  環保投入與經營績效.......... 10
  第三節  環保投入與公司價值.......... 12
第三章  研究方法................. 14
  第一節  研究架構............... 14
  第二節  樣本選取與資料來源.......... 15
  第三節  變數定義與衡量............ 16
  第四節  實證模型............... 18
第四章  實證結果與分析.............. 19
  第一節  敘述性統計分析............ 19
  第二節  相關分析............... 20
  第三節  假設檢定結果............. 23
第五章  結論及建議................ 27
參考文獻 ..................... 29

表目錄

表 4- 1 敘述性統計..................20
表 4- 2 Pearson相關分析 ...............21
表 4- 3 Pearson相關分析 ...............22
表 4- 4 環保投入對經營績效之實證結果 .........25
表 4- 5 環保投入對公司價值之實證結果 ........ 26

圖目錄

圖 1-1 研究流程圖................. 6
圖 3-1 研究架構圖................. 14

參考文獻

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