English  |  正體中文  |  简体中文  |  Items with full text/Total items : 75002/106093 (71%)
Visitors : 19425406      Online Users : 331
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 政大學報 > 第80期 > 期刊論文 >  Item 140.119/105310
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/105310


    Title: 企業環境報告內容研究
    Other Titles: Content Analysis of Corporate Environmental Report
    Authors: 溫肇東
    Wen, Chao-tung
    Contributors: 科研所
    Keywords: 企業環境報告書;環境揭露;環境政策;環境績效
    CER;EnvironmentalDisclosure;EnvironmentalPolicies;EnvironmentalPerformance
    Date: 1999-12
    Issue Date: 2016-12-22 15:30:53 (UTC+8)
    Abstract: 本文蒐集八十五份各國企業所發行之獨立(Standalone)企業環境報告(CorporateEnvironmental Reports),針對其內容進行內容分析。我們以聯合國環境規劃署(UNEP)所建議之環境報告揭露準則(guideline)作為觀察評量之單元,依揭露內容的完整性與相關主題的系統整合度,將環境報告書於各單元的表現分為四個等級,依次給予0-3的權重分數,以各單元所得分數加總成為該份企業環境報告的揭露成果。本研究所研究的產業包括電力、汽車、能源、消費品、資本設備、化學、服務、森林產品與造紙等八種,將隸屬同一產業別的企業環境報告歸類進行分析比較,並歸納現階段環境報告的主要內容。本研究尚進行產業之間的比較,並提出環境報告因產業特性而產生的揭露選擇與差異;地區別的分析則將環境報告依地區重新分類,分為美加、歐洲、北歐以及日本四個主要地區,觀察分析各地區報告的差異;觀察分析隨時間點改變的揭露趨勢。最後並提出對國內企業製作環境報告的建議。
    The study collected and analyzed eighty-five standalone corporate environmental reports from different industries around world. The eight industries studied are electrical & gas utilities, automobiles, energy,consumer goods, capital equipment, chemical, service, forest products and papers. Four major issues of environmental report-management systems, input/output inventory, finance, and stakeholder relations, as well as twenty more detail disclosure subjects, suggested by the United Nations Environmental Program (UNEP), are used as our analysis units. Through content analysis, we categorized the sophistication of these disclosure into four degrees according to their qualitative, quantitative and systematic levels.We discussed and compared the differences among industries, summarized the average, the deviation, and the priority of the disclosure in these twenty subjects. We also observe and analyze the differences of the reports by four different regions-America-Canada, Europe, Scandinavia, and Japan. Finally,recommendation was made for companies in Taiwan how to prepare a presentable corporate environmental report step by step.
     
     
    Relation: 國立政治大學學報,80,105-145
    Data Type: article
    Appears in Collections:[第80期] 期刊論文

    Files in This Item:

    File Description SizeFormat
    80-105-145.pdf2708KbAdobe PDF159View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback