企業節能減碳的動力－主動還是被動？

What's the Motivation of Engrgy - saving or Carbon Reduction for Firms. - Active and Passive?

10.6495/CIMBM.201806.0031

蔡美盈(Mei-Ying Tsai)；劉美纓(Mei-Ying Liu)

碳排放量 ； 公司績效 ； 國際油價 ； 政府政策 ； Carbon Emissions ； Firm Performance ； Global Oil Price ； Policy

科際整合管理研討會

2018第20屆（2018 / 08 / 01）

447 - 459

繁體中文

本研究針對台灣2012年至2014年有揭露企業排放量的上市（櫃）企業，探討在何種原因與情況下，企業會主動或被動的進行減碳的行為。本研究從企業績效、政府政策與國際油價三大面向進行探討。而實證結果指出，一般企業並不會因為企業本身績效高而主動進行減碳行為，但高耗能產業的企業卻願意在本身績效高的狀態下，進行減碳的研發與投資；而台灣整體上市櫃企業均會因為政府相關法令的宣告而採取減碳行為。故研究結果支持政府政策對於企業減碳的宣告效果，也顯示出台灣目前進行減碳的行為的上市櫃企業，較多數為被動而非主動。

This study examines in what situation the company will actively or passively reduce carbon emission. In this study, samples selected companies in Taiwan from 2012 to 2014, which has disclosed carbon emission. Discusses in three aspects of corporate performance, policy and global oil price. The empirical results show that most companies do not reduce carbon emission actively because of their performance. But the companies in high-energy-consuming industries are willing to invest in reducing carbon emission because of their high performance. The results of this study suggest policy has announcement effect for the companies to reduce carbon emission. It shows that Taiwanese companies doing carbon reduction activities are passive.