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| Title: | 企業環境支出與環境績效之關聯性探討
The Association between Environmental Expenditure and Environmental Performance |
| Authors: | 江佳怡
Chiang, Chia-Yi |
| Contributors: | 林宛瑩
Lin, Wan-Ying
江佳怡
Chiang, Chia-Yi |
| Keywords: | 環境支出
環境揭露
環境績效
Environmental expenditure
Environmental disclosure
Environmental performance |
| Date: | 2023 |
| Issue Date: | 2023-09-01 14:40:41 (UTC+8) |
| Abstract: | 本研究以2021年有出具永續報告書之上市櫃公司為樣本，以人工蒐集樣本公司2018年至2021年間在永續報告書及股東會年報中揭露之環境支出，從公司治理、環境及財務三方面探討影響環境支出之主要因素，及環境支出與環境績效間之關聯性，並以有無揭露及支出金額分別衡量企業環境支出。
環境支出影響因素之實證結果顯示，公司治理績效、環境審計、環境績效及環境罰款對環境支出揭露有正向影響，負債比率則對環境支出揭露有負面影響，而資產報酬率、環境審計及環境罰款對支出金額有正面影響，負債比率及環境績效則對支出金額有負面影響。環境支出與環境績效之實證結果顯示，環境支出揭露對環境績效有正向影響，環境支出金額則對環境績效有負向影響。
This study focuses on listed companies that issued sustainability reports in 2021 as the sample. Based on manually collected data on environmental expenditure disclosed in the sustainability reports and annual reports of these sample companies over the period of 2018 to 2021. The study explores factors influencing environmental expenditures from three aspects—corporate governance, environmental performance and financial. The study also investigates the relationship between environmental expenditures and environmental performance. Additionally, the study evaluates the extent of environmental expenses from the perspectives of disclosure and expenditure amount.
The empirical results on factors influencing environmental expenses indicate that corporate governance performance, environmental auditing, environmental performance, and environmental fines have a positive impact on the disclosure of environmental expenses. However, the debt ratio has a negative impact on the disclosure of environmental expenses. Furthermore, the asset return ratio, environmental auditing, and environmental fines have a positive impact on the amount of environmental expenses, while the debt ratio and environmental performance have a negative impact on the expenditure amount.
As for the relationship between environmental expenditure and environmental performance, the empirical findings show that the disclosure of environmental expenses has a positive effect on environmental performance. However, the amount of environmental expenditure has a negative impact on environmental performance. |
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| Description: | 碩士
國立政治大學
會計學系
110353043 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353043 |
| Data Type: | thesis |
| Appears in Collections: | [Department of Accounting] Theses
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