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研究生:李心怡
研究生(外文):Devi Angrahini Anni Lembana
論文名稱(外文):To Be Green or Not To Be? Understanding The Impact of Institutional Pressure on Firm Environmental and Financial Performance and The Role of Corporate Environmental Responsiveness and Absorptive Capacity
指導教授:梁文科張佑宇張佑宇引用關係
指導教授(外文):Liang, Wen KeChang, Yu Yu
口試委員:黃國峯黃仕斌郭國泰鄭至甫梁文科
口試日期:2022-01-25
學位類別:博士
校院名稱:南臺科技大學
系所名稱:經營管理博士學位學程
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:2022
畢業學年度:110
語文別:英文
論文頁數:79
外文關鍵詞:Absorptive CapacityCorporate Environmental ResponsivenessCorporate Financial PerformanceFirm Technology DevelopmentInstitutional PressureTop Management Commitment
ORCID或ResearchGate:https://orcid.org/0000-0002-6216-9739
IG URL:angrahini@yahoo.com
Facebook:angrahini@yahoo.com
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Institutional pressure for environmental protection and sustainability requires the firm
to adhere to industrial standards to gain legitimacy to thrive in business competition.
Developing policies and putting them into practice in day-to-day operations to
minimize the environmental effect of corporate activities, if any, is essential for longterm sustainability for a firm's financial and environmental performance. By combining
the resource-based view, dynamic capabilities, and institutional pressure theory, this
study investigates the relationship between institutional pressure and corporate
performance using environmental responsiveness and absorptive capacity as a mediator.
We also look into how top management's commitment and organizational innovation
affect a firm's strategic implementation. By testing on a sample that includes 493
Indonesian and Taiwanese enterprises in technology-intensive industries, our findings
show that corporate environmental responsiveness and absorptive capacity as a
company competitive advantage mediate the relationship between institutional pressure
and corporate performance. Specifically, organizational innovation strengthens the
relationship between absorptive capacity and financial success, as well as the
relationship between environmental responsiveness and environmental performance.
Surprisingly, we found that top management commitment reduces the relationship
between firm environmental responsiveness with financial and environmental
performance. The cross-country comparison between developed countries (Taiwan) and
developing countries (Indonesia) is discussed in this study. Theoretical contributions
and practical implications are presented.
Abstract i
Acknowledgements ii
Table of Contents iv
List of Tables vi
List of Figures vii
Chapter 1 – Introduction
1.1 Research Background 1
1.2 Theoretical Background and Research Gap 5
1.3 Research Contribution 9
Chapter 2 – Theory and Hypothesis
2.1 Corporate Financial Performance and Corporate Environmental
Performance 11
2.2 Institutional Pressure 12
2.3 Corporate Environmental Responsiveness 16
2.4 Absorptive Capacity 19
2.5 Organization Innovation 23
2.6 Top Management Commitment 25
Chapter 3 – Research Methodology
3.1 Research Design 28
3.2 Variable Measures 31
3.3 Analytical Approach 35
3.3.1 The Validity and Reliability Content 35
3.3.2 The Convergent Validity 36
Chapter 4 – Result
4.1 Data Collection Results 37
4.2 Measuring Reliability and Validity 38
4.3 Hypothesis Testing 43v
4.4 Cross-Country Comparison 51
Chapter 5 – Discussion and Conclusion
5.1 Discussion 59
5.2 Conclusion 65
5.3 Contribution 65
5.4 Managerial Implication 67
5.5 Limitation 68
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