公司治理與企業績效對企業環保責任之攸關性研究

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > Thesis > Item 987654321/20010

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/20010

Title:	公司治理與企業績效對企業環保責任之攸關性研究
Authors:	施懿芳
Contributors:	會計學系
Keywords:	公司治理企業績效企業環保責任
Date:	2010
Issue Date:	2011-10-31 12:21:58 (UTC+8)
Abstract:	過去，我國企業對於環保責任意識尚未成熟，再加上政府以經濟發展為主要的發展路徑，因而對於環境之維護並無積極的實施辦法與策略措施。隨著我國經濟逐漸成長，地球環境問題正受到考驗，發生許多自然災害不能再予忽視，因此也促使人們開始將環境問題帶入各個層面，並檢視行為是否違背了環境保護的責任。企業經營也開始重視環境責任的議題。本研究採用Logistic、Tobit與OLS迴歸模型，以企業應支付的廢棄物回收處理費的繳納情形為研究變數，檢測誠實良好的公司治理機制與企業績效是否與企業環保責任為正向的關係，其檢視公司特質與企業環保責任擔負是否攸關。實證結果如下： (1)當公司治理指標為獨立董事席次時，對廢棄物處理費誠實繳納與否有顯著的影響。 (2)當市場績效指標為Tobin’s q時，對廢棄物處理費誠實繳納與否有顯著的影響。 (3)當指標為公司規模時，對廢棄物處理費誠實繳納與否有顯著的影響。 In earlier years of development, business in Taiwan had not yet matured in taking its proper share of responsibility for environmental protection. As for the part of the government, the pursuance in economic development was put as the leading goal among policy priority thus the government had long been inactive in environment issues and in implementation of the safeguard measures and strategic initiatives. When economic development and growth attained a certain stage, maybe not too long ago from the recent, many environmental problems and challenges in the country emerged where the occurrence and frequency of fatal natural disasters can no longer be ignored. People of all walks begin to incorporate environmental factors in various decision making processes: Will a particular act violate environmental responsibili-ties? The business sector, alike, also starts to take environmental responsibility issues seriously as part of their corporate social responsibility concern. This study applies Logistic, Tobit and OLS regression models to examine if there is a positive relationship among the integrity of good corporate governance, corporate performance and corporate environmental responsibility while the latter is measured by a proxy variable on paying the recycling fees honestly and correctly. Empirical results are as follows: (1) When corporate governance indicator is measured by the number of independent directors, it has a statistically significant positive effect on the probability of pay-ing disposal fees honestly. (2) When market indicator is measured by the Tobin’s q, it has a statistically signifi-cant positive effect on the probability of paying disposal fees honestly. (3) Company size has a statistically significant positive effect on the probability of paying disposal fees honestly.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	372	View/Open

Loading...