標題: 碳排放量、綠化投資策略與公司續效
作者: 張育琳
Institute of Business and Management
經營管理研究所
關鍵字: 碳排放量;公司績效;綠化投資策略;Carbon Emissions Levels;Firm Performance;Green Investment Strategy
公開日期: 2016
摘要: 本研究針對台灣上市櫃公司之環境績效-碳排放量與單位成本碳排放量(噸/千元),探討其與公司績效之關係。實證結果顯示,碳排放量與單位成本碳排放量與公司績效呈負向關係;採綠化投資策略之企業其碳排放量與公司績效的負向關係顯著高於非綠化投資策略企業。故研究結果支持企業低碳排放量與低單位成本碳排放量有助於公司績效的表現。
This study examines the association between carbon emission levels or carbon emission levels of unit cost (ton per thousand dollars) and firm performance in Taiwan. The empirical results show that carbon emission levels and carbon emission levels of unit cost are negatively related to firm performance; especially, the relationship between carbon emission levels and firm performance is more negative for the firms adopting green investment strategy than the firms without adopting green investment strategy. The results of this study suggest low carbon emission levels and low carbon emission levels of unit cost can improve firm performance.
URI: http://hdl.handle.net/11536/132414
期刊: 管理與系統
Journal of Management and Systems
Volume: 23
Issue: 2
起始頁: 197
結束頁: 222
顯示於類別:管理與系統


文件中的檔案:

  1. 10239863-201604-023002-197-222.pdf