文化大學機構典藏 CCUR:Item 987654321/51333
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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/51333


    Title: 環保支出、碳排放與公司績效
    Environmental Protection Expenditure, Carbon Emission and Corporate Performance
    Authors: 鄒佩軒
    Contributors: 會計學系
    Keywords: 環保支出
    碳排放成本
    公司績效
    environmental protection expenditure
    carbon emission cost
    corporate performance
    Date: 2022
    Issue Date: 2023-03-06 14:13:02 (UTC+8)
    Abstract: 由於近年全球暖化加劇,各國陸續宣布國家層級的「碳中和」或「淨零排放」目標,我國也正在進行「氣候變遷因應法」的修正草案,將2050年達到淨零排放目標明確入法並增訂碳費徵收機制,這對企業未來在碳排放成本具有相當大的風險。因此本文以2018至2020年有揭露環保支出與碳排放量之台灣上市櫃公司為研究樣本,探討未來臺灣收取碳費之後,企業的環保支出及碳排放成本等環境成本與公司績效的關聯性。本研究實證結果發現:首先,環保支出與公司績效呈正相關,雖然在短期內會因為增加支出而衝擊公司績效,但若以長期來看,環保支出會逐漸對公司績效產生正向的影響;其次,碳排放成本與公司績效呈顯著負相關,當企業將碳污染的環境及社會成本內部化之後,會降低其公司績效。減碳已是全球的趨勢,因此企業如何調整營運架構以順應環境降低成本,朝永續發展的方向努力是刻不容緩的問題。

    Due to the intensification of global warming in recent years, countries have succes-sively announced national targets of "carbon neutrality" or "net zero emission". Taiwan is also carrying out the amendment draft of the climate change response law, explicitly in-corporating the goal of achieving net zero emission in 2050 into the law and updating the carbon fee collection mechanism, which has a considerable risk for enterprises in the cost of carbon emission in the future. Therefore, this paper uses Taiwan publicly listed compa-nies that disclose environmental protection expenditure and carbon emissions from 2018 to 2020 as the research sample to explore the relationship between environmental costs such as environmental protection expenditure and carbon emission cost and corporate performance after charging carbon fees in Taiwan in the future. The empirical results show that: firstly, environmental protection expenditure is positively related to corporate performance. Although it will impact corporate performance due to increased expenditure in the short term, in the long term, environmental protection expenditure will gradually have a positive impact on corporate performance; Secondly, there is a significant negative relation between carbon emission costs and corporate performance. When enterprises in-ternalize the environmental and social costs of carbon pollution, it will reduce their corpo-rate performance. Carbon reduction has become a global trend. Therefore, it is urgent for enterprises to adjust their operation structure to adapt to the environment, reduce costs and strive for sustainable development.
    Appears in Collections:[Department of Accounting & Graduate Institute of Accounting] Thesis

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