臺灣博碩士論文加值系統

隨著全球氣候變化問題日益嚴峻，企業在減少溫室氣體排放的全球努力中扮演著核心角色。台灣作為積極參與國際氣候行動的國家，其企業的永續發展態度對實施碳盤查計畫的成功至關重要。本研究旨在探討企業永續措施與環保價值觀對導入碳盤查計畫的影響，特別關注員工認知教育及其對碳盤查計畫實施成效的關聯性。
研究透過在台灣不同產業進行的問卷調查，收集員工對企業永續發展政策及導入碳盤查計畫的看法。研究結果顯示，企業的永續措施與環保價值觀對員工認知教育具有顯著正向影響，當企業積極推動永續發展政策並強調環保價值觀時，員工對這些措施的理解和認知明顯提高，這表明企業應重視與持續進行永續措施和環保價值觀的宣導與教育，以提升員工的環保意識和知識。
然而，企業的永續措施與環保價值觀對碳盤查計畫的實施成效並未顯著影響。儘管企業在推動永續發展和環保價值觀方面做出了努力，但這些措施未能直接轉化為碳盤查計畫的實際成效。這表明企業在推動碳盤查計畫時，除了強調永續發展和環保價值觀外，還需要制定更加具體的操作策略和執行計畫，以確保碳盤查計畫的成功實施。
本研究確認了企業永續措施與環保價值觀對員工認知教育的重要性，並揭示了管理層在促進企業永續發展方面的關鍵角色。

As global climate change becomes increasingly severe, businesses play a central role in reducing greenhouse gas emissions. Taiwan, as a nation actively participating in international climate action, finds that the sustainable development attitudes of its businesses are crucial to the successful implementation of carbon inventory programs. This study aims to explore the impact of corporate sustainability measures and environmental values on the introduction of carbon inventory programs, with a particular focus on employee education and its correlation with the effectiveness of these programs.
The study collected data through extensive quantitative surveys conducted across various industries in Taiwan, gathering employees' perceptions of corporate sustainability policies. The results show that corporate sustainability measures and environmental values have a significant positive impact on employee education. When companies actively promote sustainable development policies and emphasize environmental values, employees' understanding and awareness of these measures significantly increase. This indicates that companies should prioritize and continually engage in the advocacy and education of sustainability measures and environmental values to enhance employees' environmental awareness and knowledge.
However, the study also found that corporate sustainability measures and environmental values do not have a significant impact on the effectiveness of implementing carbon inventory programs. Despite companies' efforts in promoting sustainable development and environmental values, these measures have not directly translated into the practical success of carbon inventory programs. This suggests that in addition to emphasizing sustainable development and environmental values, companies need to develop more specific operational strategies and implementation plans to ensure the successful execution of carbon inventory programs.
This study confirms the importance of corporate sustainability measures and environmental values in employee education and highlights the critical role of management in promoting corporate sustainable development.

摘要 ii
ABSTRACT iii
表目錄 vii
圖目錄 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構 7
第二章 文獻探討 8
第一節 企業永續發展態度與實踐 8
第二節 企業推動碳盤查之策略與挑戰 10
第三節 員工認知與企業實施碳盤查計畫之成效 17
第三章 研究方法 19
第一節 研究架構及假設 19
第二節 研究對象 20
第三節 研究變項操作性定義與衡量 21
第四節 分析方法 23
第四章 資料分析與討論 25
第一節 描述性統計 25
第二節 信效度分析 26
第三節 相關分析 31
第四節 迴歸分析 32
第五節 假設驗證結果 34
第五章 結論與建議 35
第一節 研究結論及發現 35
第二節 管理實務意涵 36
第三節 研究範圍與限制 37
第四節 未來研究方向 37
參考文獻 39
一、 中文部份 39
二、 英文部份 41
附錄 44
附錄一 事業應盤查登錄及查驗溫室氣體排放量之排放源 44
附錄二 金管會指定揭露對象之揭露時程 46
附錄三 氣候變遷因應法 47
附錄四 溫室效應氣體排放量盤查登錄及查驗管理辦法 60
附錄五 量化問卷資料記錄 64

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