| 摘要: | 近年來環保議題備受關注，消費者對於健康安全的環境要求也越趨重視，企業需承擔的社會責任也隨之增加。企業為承擔社會責任，以提高社會價值，環境保護便是其中一項重點。本研究的主要目的在於探討企業實施綠化政策，對於企業績效是否具有關聯性。
本研究採用企業環保資本支出、是否取得ISO 14001以及有無未來環境改善計畫作為環境管理之代理變數，並使用ROA與Tobin’s Q作為企業績效之代理變數，以2006至2009年間揭露環保支出資訊的上市、櫃公司進行分析。實證結果顯示，企業實施綠化政策與企業績效呈現顯著正向關係，研究顯示企業實施綠化政策可以提升企業的績效。
In recent years, much to the concern about environmental issues, consumer health and the environment safety are more importance, companies need to undertake to pursuit corporate social responsibility, environmental protection is one of the key activities. The main purpose of this study is to explore the enterprise implementation of green policy and corporate performance a correlation between.
In this study, the enterprise’s environmental expenditure, whether the enterprise getting the ISO 14001 and in the future whether has environmental improvement projects as a proxy variable of environmental management, ROA and Tobin’s Q as a proxy variable of corporate performance, the samples are disclosure of environmental expenditures between 2006 and 2009. Our empirical results show that enterprises to implement green policy and corporate performance showed a significant positive re-lationship. Research shows companies implement green policy can enhance the cor-porate performance. |
