頁籤選單縮合
題名 | Market Reaction to Firms' Carbon Footprint Disclosures: Evidence from Nine Countries in East Asian=市場對於廠商碳足跡揭露的反應--東亞九國的證據 |
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作者 | 楊壽麟; 李瓊映; Yang, Shou-lin; Lee, Chiung-ying; |
期刊 | 農業經濟叢刊 |
出版日期 | 20141200 |
卷期 | 20:1 2014.12[民103.12] |
頁次 | 頁91-110 |
分類號 | 445.9 |
語文 | eng |
關鍵詞 | 碳足跡揭露; 市場反應; 事件研究法; 東亞; Carbon footprint disclosure; Market reaction; Event study; East Asia; |
中文摘要 | 本研究測試了資本市場和產品市場對於廠商進行碳足跡披露的反應,以九個東亞國家由2006年至2011年的資料進行。資本市場部分,廠商進行碳足跡披露宣告所產生的異常報酬在2010年以後是正值,但程度很小。而在產品市場方面,碳足跡披露對於廠商的銷售成長率並沒有造成顯著變化。證據顯示,碳足跡揭露的利益是不顯著。因此有必要訂定更完善的法律或規範,以促進廠商的碳排放披露。 |
英文摘要 | This study tested the reaction of the capital market and the production market to firms' carbon footprint disclosures. The data were taken from nine East Asian countries from 2006 to 2011. In the capital market, announcements of abnormal returns were positive after 2010, but the extent of these was small. In the production market, there was no significant change in the sales growth rate after carbon footprint disclosure. Evidence shows that the benefit of carbon footprint disclosure is not significant. More well-established regulations are necessary to promote carbon footprint disclosure. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。