本研究應用社會政治理論之概念性架構，探討民國96年至98年化工業及電子業之上市公司年報中有關環境資訊揭露程度。其中自願性環境資訊揭露影響之因素有公司規模、經營績效、ISO14001認證、環境支出預算、罰款與賠償以及國際化程度。 實證結果顯示，自願性環境資訊揭露與公司規模大小、是否取得ISO14001認證、環境支出預算、罰款與賠償以及國際化程度皆存在顯著正向的關係，其中又以是否取得ISO14001認證這個因素影響程度最大。至於化工業和電子業公司自願性環境資訊揭露受到何種因素較大，實證結果顯示化工業公司規模、經營績效以及環境支出預算愈高時，其環境資訊揭露正相關程度將大於電子業；而電子業若取得ISO14001認證及罰款與賠償金額愈高時，其環境資訊揭露正相關程度將大於化工業；此外，環境資訊揭露與國際化程度亦呈正相關。 / This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization. The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure.

環保意識抬頭使企業面臨揭露環境資訊之壓力，進而發佈環境報告書。由於環境報告書在國內尚處發展階段，企業對其了解不深，使相關同業之經驗分享，尤其重要。 本研究採個案研究法，以個案公司為例，探討其發佈環境報告書之動機、設計與編製過程、相關內容及發佈後之效益。透過實地訪談、數次電話聯絡與書面文件相互比對後，有下列四點發現： 一、個案公司發佈之動機主要受日本母廠感召，並希望藉此達成對內、外之有效溝通、提升公司競爭力與形象，進而追求永續發展。 二、由事務局搭配相關管理機制，設計與編製出涵蓋產品生命週期之環境報告書。 三、報告書之內容從環境管理開始，進入綠色設計、綠色採購、綠色生產與綠色消費；至於環境資訊，有財務與非財務兩種表達方式。 四、發佈後之效益與動機相呼應，表現在公司形象、競爭力之提升與良好溝通上。 / Due to environmental consciousness, the enterprise is faced with the exposition of environmental information, then issues corporate environmental report (CER). However, CER is still in a developing phase domestically, and the enterprise doesn’t understand about it deeply. Thus, sharing in correlative experience of the profession is quite important. This research adopts case study, and takes the case company as the example to probe into the motive of, the design and the establishment process, the correlation content and the benefit of disclosing CER. After comparing with the penetration on the spot interview, the telephone contact and the written document mutually, there are four findings as below: First, the case company was affected by the Japanese Parent factory, and hoped to get up to communicate with its stakeholders effectively, to raise its competitive power and image, and to pursue its sustainable development. Second, the Affair Bureau introduced some management mechanisms into design and establishment process of the CER which covered a product’s life cycle. Third, the content of the report started from the environment management, then the green design, the green purchase, the green production and the green consumption came after; As for the environment information, could be divided into financial and the non-financial two statements. Finally, the benefit of disclosing CER responded to the motive, and displayed in the company’s image, the competitive power promotion of and the good communication.

2011年末，一場持續數天的霧霾天氣席捲北京，環保部門卻並未提供相關污染物PM2.5的監測數據。相關法律法規的落後，以及環保部門的不作為，激起民眾的不滿。隨著美國駐華大使館、環保NGO、微博名人和廣大民眾的持續參與與推動，政府相關資訊政策也逐漸變化，最終將PM2.5納入空氣質量標準并公佈監測數據。本文以此次霧霾污染事件作為「焦點事件」切入點，首先藉由事件回顧討論“誰來監測”的問題，探討了環境信息公開的理論與實踐；然後分析政策變化的過程，歸納「政策變化模型」，討論政策變化形成的原因，分析各行為者在政策變化中的角色和作用；最後，由此事件得出這一政策轉變的影響以及啟示，歸納目前環境資訊公開領域制度層面所存在的缺失，并就此事件的經驗對於政府和環境NGO給出建議。 / In the end of 2011, the city of Beijing was hit by a long-lasting haze. However, the city’s Environmental Protection Bureau was unable to provide the public with the data of a critical pollutant – PM2.5. The political inaction of the government has caused great discontent among the public. With the continuous efforts from the US Embassy in China, environmental NGOs, Sina Weibo celebrity users and the public, the official information disclosure policy has seen a big change – the government has adopted a higher standard and taken steps to publish the data of PM2.5. This article takes the haze incident as a “focusing event”. It firstly reviews the case and discusses the theories and practices of the environmental information disclosure. It then analyzes the process of this policy change and forms a policy change model to determine the contributing factors and the roles of different actors. The concluding part summarizes the omission of the current information disclosure system, and makes recommendations to the government and the NGOs.