影響企業對溫室氣體盤查的重視因子- 以國際大型金融機構為例

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賴廷浩(Ting-hao Lai) 查詢紙本館藏

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論文名稱

影響企業對溫室氣體盤查的重視因子- 以國際大型金融機構為例
(Factors of influencing financial institutions’ engagements in Greenhouse Gas Inventory)

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摘要(中)

氣候變遷問題對全球經濟發展與人類生存均造成極大威脅，促使人們高度關注環境保護議題，故消耗地球資源最多的企業是否充分揭露環境資訊因此顯得相當重要。
以往金融機構自詡為無煙囪產業，但金融業身為許多企業資金的貸放者，卻同時也是造成全球暖化日益嚴重的罪人之一，此時，因應而出現的是許多二氧化碳碳排量計算的標準或是溫室氣體盤查的議定書，
溫室氣體盤查便是能夠使這些企業藉由量化的數據來參與環境保護的議題及省思。它們的出現不僅幫助企業自行檢視二氧化碳碳排量以達環境保護的要求，亦透過揭露來符合國際公約或該國法規規定以減少企業所可能面臨的罰鍰成本。
文獻部分利用前人文獻來討論金融機構進行溫室氣體盤查的動機進而做為本研究主題的成因，實證則利用廣義卜瓦松之單變量與多變量迴歸來探討模型的配適程度以及假說檢定，結果發現該國的聲音與責任程度、該金融機構有無上市以及該金融機構之員工數對於金融機構重視溫室氣體盤查影響最為顯著的三個因子，除此之外利用分年迴歸也發現，聲音與責任以及該金融機構有無上市在2009年呈現顯著。
最後針對有符合假說檢定的因素進行討論並給予後人如何延伸本研究的建議，能夠使本研究更臻於完美。

摘要(英)

Climate change is always a big threat for human existence and global economic development, so it makes human start to focus on environment protection issue considerably. Thus, it is very important for those enterprises which consumed resources at most on earth to disclose their activities or information of environment fully.
In the past, financial institutions were viewed as harmless industry to environment, but actually they are not only suppliers of funds for enterprises which were resource of carbon emission, but also a sinner of global warming. Owing to this situation, many accounting methods of carbon emission and greenhouse gas inventory protocols are published and launched.
Greenhouse gas inventory can make firms inspect quantitative data to understand what they did for environment. At the same time, these tools not only help these industries to calculate and inspect their carbon emission, but also associate them to meet limitation of international agreements and domestic regulations.
I cited some references to talk about why financial institution will executate Greenhouse gas inventory. In the analysis of regression, we found the “Voice and Accountability”, “No. Employees” and “Listed” are significant via univariate and multivariate Generalized Poisson regression. Yearly regression models aslo find the “Voice and Accountability” and “Listed” are significant in 2009.
Finally, I discussed these variables in accordance with hypothesis in detail and gave some practical suggestion to extend this research and make it more perfect.

關鍵字(中)

★ 溫室氣體盤查
★ 二氧化碳碳排量
★ 金融機構

關鍵字(英)

★ Greenhouse gas inventory
★ carbon emission
★ financial institutions

論文目次

目錄

中文提要………………………………………………………………………………i
英文提要………………………………………………………………………………ii
誌謝……………………………………………………………………………………iii
目錄……………………………………………………………………………………iv
圖目錄…………………………………………………………………………………v
表目錄…………………………………………………………………………………vi
一、緒論……………………………………………………………………………….1
1-1研究背景………………………………………………………………………...2
1-2研究動機……………………………………………..………………………….4
二、溫室氣體盤查之重要性與介紹………………………………………….……….5
2-1溫室氣體盤查之重要性……………………………………………..…………..5
2-2溫室氣體盤查之介紹…………………………………………………………....6
三、文獻探討與假說推論…………………………………………………………….10
3-1金融機構進行溫室氣體盤查的動機為何？…………………………………...10
四、研究方法………………………………………………………………………….16
4-1研究對象與資料來源…………………………………………………………...16
4-2研究變數與衡量………………………………………………………………...21
4-3實證模型………………………………………………………………………...24
4-4模型建構…………………………………………………………………….…..25
五、實證結果…………………………………………………………………………..28
5-1各變數之敘述統計量及敘述統計分析…………………………………………28
5-2假說檢定……………………………………………………….………………...32
六、結論與建議………………………………………………………………………..37
6-1結論……………………………………………………………………………....37
6-2建議……………………………………………………………………………....39
參考文獻………………………………………………………………………………...41
附錄一…………………………………………………………………………………...50
附錄二…………………………………………………………………………………...93
附錄三…………………………………………………………………………………...96

圖目錄

圖1 溫室氣體盤查順序示意圖………………………………………………………6
圖2 樣本國家使用永續性報告指南分布長條圖……………………………………16
圖3 2007-2011各國頒布環境法規的趨勢之堆疊長條圖…………………………...30

表目錄

表1 產業供應鏈上下游排放源分類……………………………………………………...8
表2 溫室氣體盤查之評分標準與其內容………………………………………………..19
表3 一般卜瓦松與廣義卜瓦松迴歸的異同……………………………………………..26
表4 資料離散情況………………………………………………………………………..27
表5 敘述統計量表………………………………………………………………………..28
表6 2008-2012樣本金融機構分數趨勢…………………………………………………29
表7 2007-2011 各國政府對民意自由程度開放性之強弱區別表……………………...30
表8 2007-2011各國金融機構競爭程度趨勢……………………………………………31
表9 各變數之相關係數矩陣……………………………………………………………..35
表10 單變量與多變量迴歸表………………………………………………….………….35
表11 分年迴歸表………………………………………………….……………………….36

參考文獻

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2. 中文期刊
﹝1﹞WRI & WBCSD, 溫室氣體盤查議定書「企業會計與報告標準—修訂版」，社團法人中華民國企業永續發展協會譯，台北，民國九十四年。

﹝2﹞王文華「台灣地區自殺企圖者之重複自殺企圖次數統計模型探討」，國立政治大學，碩士論文，民國九十八年六月。

﹝3﹞行政院國家科學委員會-鄧中堅，魯拉政府時期巴西的經濟發展模式：華盛頓共識的影響研究成果報告(精簡版)，行政院國家科學委員會-鄧中堅，台北，民國一百零二年一月。

﹝4﹞行政院環境保護署 - 溫減管理室，我國氣候變化因應法規的方向，行政院環境保護署 - 溫減管理室，台北，民國九十九年七月十二日。

﹝5﹞林金賢、黃瓊瑤、張瑞元「環境揭露與財務績效關聯性--盈餘管理之調節效果」，輔仁管理評論，第十九卷第三期，27-54，民國一百零一年十一月。

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﹝9﹞經濟部能源局，能源通訊系統應用技術推廣計畫—我國節約能源推動策略及配套法制研究，經濟部能源局，台北，民國一百零一年十月。

﹝10﹞劉乃綾「金融服務業因應氣候變遷之研究」，國立政治大學，碩士論文，民國一百零一年八月。

3. 網路資料
﹝1﹞世界治理指數官網
http://info.worldbank.org/governance/wgi/index.aspx - home

﹝2﹞世界銀行行官網
http://www.worldbank.org/

﹝3﹞企業必須面對的「真相」：溫室氣體盤查議定書
http://www.earthday.org.tw/column/global-warming-business/301

﹝4﹞經濟部能源局 2008年03月能源報導－能源話題
http://energymonthly.tier.org.tw/outdatecontent.asp?ReportIssue=200803&Page=31

﹝5﹞經濟部能源局能源產業溫室氣體減量資訊網 – 國外政策措施
http://verity.erl.itri.org.tw/EIGIC/index.php?option=com_content&view=category&layout=blog&id=3&Itemid=11

指導教授

賴弘能、邱慈觀(Hung-neng Lai Tzu-kuan Chiu)

審核日期

2015-6-26

推文