| 摘要: | 全球環保意識高漲及企業對永續經營觀念興起之下，對環境績效及社會責任的要求提升許多，也隨著網際網路的快速發展，所帶來即時性的資訊揭露已儼然成為企業經營模型的重要議題。本研究主旨在探討國內電子產業對於其企業網站上的環境資訊揭露行為。並對企業網站環境資訊、企業規模大小及企業財務績效，三者之間的相互影響因素進行探討。
研究結果發現，企業規模較大的企業，環境資訊揭露的確較多。在企業財務績效方面，在總資產報酬率及股東報酬率皆呈現顯著水準，但當季股價淨值比及每股盈餘，則呈現未達顯著水準。規模越大的電子產業，會有越高的意願去揭露其環境保護方面的資訊在自家網站上。財務績效方面則不盡全然影響企業的揭露意願。國內電子業多採消極性地提供環境資訊，造成相關利害關係人無法取得正確的資訊。在國內環境法規約束企業環境揭露的行為未盡完善之下，主管機關應參考國際上相關法規，並且訂立出一套完善的衡量準則，以提供國內企業遵循，使環境資訊的揭露更加以健全，增加企業資訊透明度。
With the upsurge of global environmental consciousness and the rapid develop-ment of the Internet, information technology with real-time enterprise network has become an important issue of corporate information disclosure in the pursuit of sus-tainable development concepts. The objectives of this study are to investigate the domestic electronics industry for environmental information on its corporate website disclosure behavior. In the meanwhile, the research will focus on their mutual influ-ence relations among the corporate website environmental information disclosure, firm size and corporate financial performance.
The result shows that the larger the enterprise business on the site does indeed disclosure more environmental information. In terms of corporate financial perfor-mance, return on total assets and shareholders' returns are shown significant influence on environmental information disclosure, but the seasonal price book ratio and earnings per share are shown less significant. From the point of the results, the larger electronics corporate, there will be higher willingness to disclose information on the environmental aspects of their own website. The dimension of financial performance is not the intention at all to affect the company’s Website information disclosure. The results also show that the domestic electronics industry to adopt more passive atti-tude to provide environmental information, resulting in the relevant stakeholders un-able to obtain sufficient and complete environmental information.
Under the deficiencies and constraints of domestic environmental laws to ex-pose corporate environmental behavior, the authorities should refer to the relevant international laws and regulations, and provide a comprehensive set of measurable criteria for domestic enterprises to make more sound environmental information dis-closure, and enhance the transparency of corporate information |
