题名

節能減碳、企業綠色環境管理策略與公司績效之關連性

并列篇名

The Relationship among Energy Conservation, Carbon Emissions Reduction, Business Green Environmental Management Strategy and Firm Performance

DOI

10.6160/SYSMR.201906_27(2).0002

作者

張育琳(Yu-Lin Chang)

关键词

節能 ； 減碳 ； 綠色環境管理策略 ； 公司績效 ； Energy Conservation ； Carbon Emissions Reduction ； Green Environmental Management Strategy ； Firm Performance

期刊名称

中山管理評論

卷期/出版年月

27卷2期（2019 / 06 / 01）

页次

279 - 326

内容语文

繁體中文
中文摘要

本研究針對台灣上市櫃公司探討環境績效、綠色環境管理策略與公司績效之間關係。實證結果發現，用水量降低、用電量降低與碳排放量降低與公司績效皆呈顯著負向關係；但用水密集度降低、用電密集度降低與碳排放密集度降低皆與公司績效呈顯著正向關係；另企業採用綠色環境管理策略（ISO14001，ISO14064，ISO50001）可強化公司用水密集度降低與碳排放密集度降低與公司績效之正向關係及弱化用水量降低、用電量降低與公司績效之負向關係。
英文摘要

This study aims to understand the relationships among environmental performance, green environmental management strategy and firm performance in Taiwan. The results show the relationship between water usage reduction, electricity usage reduction, carbon emissions reduction and firm performance is significantly negative, in contrast, the relationship between water intensity reduction, electricity intensity reduction, carbon intensity reduction and firm performance is significantly positive. Futher, the firms which adopt green environmental management strategy enhance the positive relationship between water intensity reduction, carbon intensity reduction and firm performance, and weaken the negative relationship between water usage reduction, electricity usage reduction and firm performance.
主题分类 社會科學 > 管理學
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被引用次数
  1. 林佳靜(2023)。企業社會責任落實程度與經營績效之關聯性。管理資訊計算，12(特刊2)，1-10。
  2. 盧建霖(2022)。公司內部監理機制對企業碳排放資訊揭露、碳排放量及環保裁罰之影響。證券市場發展季刊，34(4)，35-83。
  3. 翁晶晶,易莉翔(2022)。制度邏輯之演化：從企業社會責任的發展探討商業永續。中山管理評論，30(5)，809-856。
  4. 鄭桂蕙,林宛瑩,汪瑞芝(2023)。SASB準則下環境社會治理績效與企業績效之關聯性。會計審計論叢，13(2)，1-40。
  5. (2024)。碳排放量、企業社會責任與公司治理對公司價值之影響。Journal of Data Analysis，19(1)，15-49。
  6. (2024)。碳排放量資訊之價值攸關研究－以台灣高碳排產業公司為例。中華會計學刊，20(1)，1-47。
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