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| Title: | 企業環境管理與經濟績效關聯之實證研究 -以A公司為例
An Empirical Exploration of the Relationship Between Corporate Environmental Management (CEM) and Corporation Financial Performance (CFP): A Case Study |
| Authors: | 李可點
Lee, Ko-Tien |
| Contributors: | 羅明琇
劉世慶
Lo, Ming-Shio
Liu, Shih-Ching
李可點
Lee, Ko-Tien |
| Keywords: | 企業環境管理
經濟績效
水資源管理
高階經營團隊
Environmental management
Financial performance
Water management
Top management team |
| Date: | 2018 |
| Issue Date: | 2018-08-29 16:04:48 (UTC+8) |
| Abstract: | 企業環境管理（corporate environmental management CEM）與企業經濟績效（corporate financial performance CFP）間的正向/負向關係在過去已有許多研究與討論，本研究深入探討調節變數如高階經理團隊、供應商及客戶對於企業環境管理與企業經濟績效關係的影響程度。在探討企業環境管理與企業經濟績效關係時，過往研究使用不同的變數來衡量。企業環境管理可分成三種措施：污染控制、污染預防、產品責任。衡量企業環境管理績效可使用三種指標：環境管理指標（EMV）、環境績效指標（EPV）、環境資訊指標（EDV）。企業經濟績效亦可使用三種指標衡量：會計指標、市場指標（投資人導向與顧客導向）及組織指標。本研究針對台灣薄膜電晶體液晶顯示器製造廠商，探討其水資源管理與經濟績效之關聯。本論文使用環境管理指標作為企業環境管理績效指標，並使用顧客導向市場指標及組織指標探討企業經濟績效。藉由半結構式訪談，本研究歸納出環境管理指標與顧客導向市場指標及組織指標間存在無關聯、正向及負向關係。在大部分水資源政策下，環境管理指標及顧客導向市場指標間無關聯。企業環境管理導致成本增加，亦會對利害關係人溝通造成負面影響。本研究亦發現環境管理指標和顧客導向市場指標及組織指標存有正向關係，企業環境管理減少成本、改善公司名譽及利害關係人溝通，並降低營運風險。本研究亦提出高階經營團隊，相較供應商及客戶，其調節角色較為明顯。高階經營團隊的支持有助於將企業環境管理正向地連結至企業經濟績效。
The direction of relationship between corporate environmental management (CEM) and corporate financial performance (CFP) has long been debated. The moderating roles of top management team (TMT), suppliers and customers have received much attention as well. Different research uses various variables in determining the relationship. CEM practices are classified into three categories: pollution control, pollution prevention and product stewardship. To determine CEM performance, three indicators are identified: environmental management variable (EMVs), environmental performance variables (EPV) and environmental disclosure variables (EDV). CFP is categorized into three variables as well: accounting-based (accounting returns), market-based (investor-oriented and customer-oriented) and organizational measures. This research focuses on a Taiwanese TFT-LCD manufacturer and studies its CEM and CFP relationship in terms of water management. The thesis uses EMV as CEM indicator, and customer-oriented market indicator and organizational measures as CFP indicators. Through semi-structure interview, the research concludes undetermined, negative and positive relationship. Most water management approaches demonstrate no clear relationship with customer-oriented indicator. CEM leads to negative CFP in terms of increasing cost, and surprisingly, stakeholder communication. Positive relationship between CEM and CFP is found in terms of cost advantage, brand reputation, stakeholder communication and risk prevention. The research also proposes the moderating role of TMT, suppliers and customers. TMT’s support is of great importance in the linkage of positive CEM with CFP. |
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| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
105363034 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105363034 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.MBA.071.2018.F08 |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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