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研究生:洪毓謙
研究生(外文):Hung,Yu-Cian
論文名稱:碳排放量與企業績效之關聯性:以組織和策略適配性為調節效果
論文名稱(外文):The Association between Carbon Emissions, and Firm Performance: The Moderating Effect of Organizational and Strategic Suitability
指導教授:江家瑜江家瑜引用關係
指導教授(外文):Chiang,Chia-Yu
口試委員:張瑀珊薛明賢江家瑜
口試委員(外文):Jhang,Yu-ShanSyue,Ming-SianChiang,Chia-Yu
口試日期:2021-06-23
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:64
中文關鍵詞:碳排放量企業績效組織適配性策略適配性
外文關鍵詞:Carbon EmissionFirm PerformanceOrganizational SuitabilityStrategic Suitability
相關次數:
  • 被引用被引用:2
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  • 收藏至我的研究室書目清單書目收藏:2
全球雖因新冠肺炎的疫情衝擊,延宕了全球氣候行動的腳步,但也激起全球綠色振興的倡議,督促著政府對碳管制機制的測試並關注企業是否有朝向低碳轉型。企業應當重新審視內部資源了解其組織和策略是否適配於環境的變動,也是企業永續經營的關鍵環節。本研究主要探討碳排放量與企業績效之關聯性,進一步從企業資源基礎觀點的角度驗證組織和策略適配性是否影響碳排放量與企業績效之關聯性。本研究樣本採手動蒐集我國上市上櫃企業自2015年至2019年所發布之企業社會責任報告書之排放資訊。研究結果發現相較於低碳產業的企業,(1)高碳排放產業企業的碳排放量與企業績效呈現顯著負相關;(2)採取成本領導策略的高碳排放產業企業其碳排放量與企業績效的關係是顯著負相關;(3)採取差異化策略的高碳排放產業企業其碳排放量與企業績效的關係是顯著正相關,(4)相較於成熟期企業,處於成長期的高碳排放產業企業其碳排放量與企業績效的關係是顯著負相關。本研究貢獻為釐清碳排放量與企業績效之關係以及在有限資源的情況下,實施成本領導策略的企業,會難以控制總碳排的排放源,但能有效地減緩製程中所產生的碳。實施差異化策略的企業能提供創新的綠化產品或製程,減少碳排放量。此外,不同生命週期階段的企業,對於碳排放意識也有所差異,處於成長期的企業相較於成熟期的企業其較難以將資源做有效率地運用。
This study mainly explores the correlation between carbon emissions and corporate performance, and further verifies whether organizational and strategic adaptability affects the correlation between carbon emissions and corporate performance from the perspective of corporate resource base. The results of this study are: (1) The carbon emissions of enterprises in high-carbon emission industries are significantly negatively correlated with corporate performance;(2) The relationship between carbon emissions and corporate performance of high-carbon emission industries that adopt cost leadership strategies is significantly negatively correlated; (3) The relationship between carbon emissions and corporate performance of high-carbon emission industrial companies that adopt differentiation strategies is a significant positive correlation; (4) Compared with mature enterprises, the relationship between carbon emissions and corporate performance of high-carbon emission industrial companies in the growth period is significantly negative. The contribution of this research is to clarify the relationship between carbon emissions and corporate performance, and in the case of limited resources, companies that implement cost leadership strategies and differentiation strategies will effectively slow down the carbon generated in the process. In addition, companies at different life cycle stages have different awareness of carbon emissions. Companies in the growth stage have more difficulty in using resources efficiently than those in the mature stage.
摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 8
第一節 研究背景與動機 8
第二節 研究目的 13
第三節 研究流程 14
第二章 文獻探討 15
第一節 環境企業社會責任意義 15
第二節 綠色企業 17
第三節 企業社會責任報告書 18
第四節 碳排放量和企業績效之關聯性 20
第五節 組織和策略適配性對碳排放量與企業績效之調節效果 22
第三章 研究方法 26
第一節 研究架構 26
第二節 研究樣本與資料來源 27
第三節 研究模型與變數說明 29
第四章 實證結果 35
第一節 敘述性統計分析 35
第二節 相關係數分析 37
第三節 差異性檢定 39
第四節 實證結果分析 40
第五章 結論及建議 53
第一節 研究結論 53
第二節 研究貢獻及管理意涵 54
第三節 研究限制及未來研究建議 55
參考文獻 57
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