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題 名 | 綠色會計對臺灣上市公司碳排放與財務績效影響之研究=The Impact of Green Accounting on Carbon Emissions and Financial Performance of Listed Companies in Taiwan |
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作 者 | 蔡裕明; 黃觀松; 周文琪; | 書刊名 | 管理資訊計算 |
卷 期 | 13:特刊2 2024.08[民113.08] |
頁 次 | 頁30-43 |
分類號 | 495 |
關鍵詞 | 綠色會計; 碳排放; 環境績效; 公司治理; 盈利能力; Green accounting; Carbon emissions; Environmental performance; Corporate governance; Profitability; Tobin's Q; |
語 文 | 中文(Chinese) |
DOI | 10.6285/MIC.202408/SP_02_13.0004 |
中文摘要 | 本研究探討綠色會計、碳排放與企業盈利能力間關聯,針對2014至2023年間台灣證券交易所上市公司進行多元迴歸分析。結果發現,碳排放對Tobin's Q有負向影響,而良好環境績效與市場價值正相關。公司治理指標,如董事持股比例和獨立董事人數,對Tobin's Q和ROA呈正相關。研發支出率對Tobin's Q和企業資本市值有正向影響,對ROA則有負面效果。研究指出,經第三方驗證的永續報告書可減少碳排放對企業價值負面影響,並突顯減排績效積極效果。本研究強調企業需在追求經濟利益時兼顧減碳和提升環境績效,提供實證支持企業在綠色經濟趨勢中透過持續改善環境管理和公司治理提升競爭力必要性。未來研究應擴大範圍和樣本數,使用更完善統計方法,提高研究可靠性和說服力。 |
英文摘要 | This study explores the relationship between green accounting, carbon emissions, and corporate profitability, conducting a multiple regression analysis of listed companies on the Taiwan Stock Exchange from 2014 to 2023. The results show that carbon emissions have a negative impact on Tobin's Q, while good environmental performance is positively correlated with market value. Corporate governance indicators, such as the proportion of shares held by directors and the number of independent directors, are positively correlated with Tobin's Q and ROA. The R&D expenditure rate has a positive effect on Tobin's Q and the company's market capitalization, but a negative effect on ROA. The study suggests that third-party verified sustainability reports can reduce the negative impact of carbon emissions on corporate value and highlight the positive effects of emission reduction performance. The research emphasizes that companies need to balance the pursuit of economic benefits with carbon reduction and improved environmental performance, providing empirical support for the necessity of companies enhancing their competitiveness through continuous improvement in environmental management and corporate governance in the green economy trend. Future research should expand the scope and sample size, and use more robust statistical methods to improve the reliability and persuasiveness of the study. |
本系統中英文摘要資訊取自各篇刊載內容。