近年來學者提出,企業若是要保有永續經營的能力,就必須兼顧環境與經濟。企業可透過「資訊揭露」,向社會大眾回應其對環境保護的重視。台灣目前對環境資訊揭露的規範多為消極、被動,而國內每年皆有許多企業違反環境保護法規,本論文將該等具有負面消息之公司的環境污染指標,與其年報環境資訊揭露程度,做一結合,進行環境資訊揭露趨勢及正面、負面資訊揭露情形的研究。
本研究之樣本為曾違反環保法規,遭各級政府處罰卻不服,向環保署提起訴願,經環保署決定訴願駁回的36家公開發行公司。採用內容分析法衡量各公司年報中,關於環境資訊揭露的程度(包含量與質兩種評估方式);並以迴歸分析、成對樣本t檢定及Wilcoxon符號等級檢定,對假說進行檢定。
經過實證結果,獲致以下的結論:
1.就量的角度,各公司環境資訊揭露句數總和與年報所載受罰金額呈現顯
著正相關;但以質的角度,各公司環境資訊揭露總分數與年報所載受罰
金額之關係則不顯著。此可能為本研究權數設計的不適當所造成。
2.民國89年至民國91年,各公司年報中環境資訊揭露程度並無顯著差異。
研究期間長短、是否受特定事件影響都是造成此結論的可能因素。另從
持續性角度觀察,亦可能近年缺乏環保團體積極推動環境保護活動,及
主管機關的監督。
3.當公司面臨負面消息時,公司愈會揭露正面資訊以導正公司形象。當公
司發生影響環境的污染事件,為縮短利害關係人的期望差距並顧及公司
形象,勢必避談此負面資訊,愈是強調正面環境揭露資訊。 / There are many ways in which a company can communicate to stakeholders its responses to environmental concerns. One of the mode of communication could be in the form of annual reports. This study investigates the content of environmental disclosures in annual reports for 36 companies in Taiwan for the years 2000 through 2002.
The objectives of my study are:(1)to determine whether the level of corporate environmental disclosures is associated with the level of environmental pollution.(2)to investigate if there are significant positive differences in disclosure between years.(3)to explore whether the companies tend to present information which is favorable to their corporate image.
Results indicate that:(1)there is a positive correlation between the level of environmental pollution and the quantity of environmental disclosures.(2)the 2000-2002 time period didn’t produce a significant increase in environmental disclosures.(3)most of the companies elect to present only that information which is favorable to themselves.
Identifer | oai:union.ndltd.org:CHENGCHI/G0091353014 |
Creators | 李國鳳 |
Publisher | 國立政治大學 |
Source Sets | National Chengchi University Libraries |
Language | 中文 |
Detected Language | English |
Type | text |
Rights | Copyright © nccu library on behalf of the copyright holders |
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