永續報告書環境面揭露程度與股價報酬率、經營績效之關聯 -以電機機械產業公司為例;The Relationship among the Levels of Environmental Sustainability Disclosure in Sustainability Reports, Stock Price Return Rate, and Operation Performance: Case Studies of Electrical Machinery Industry Companies.

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題名:	永續報告書環境面揭露程度與股價報酬率、經營績效之關聯 -以電機機械產業公司為例;The Relationship among the Levels of Environmental Sustainability Disclosure in Sustainability Reports, Stock Price Return Rate, and Operation Performance: Case Studies of Electrical Machinery Industry Companies.
作者:	王曉菁;Wang, Hsiao-Ching
貢獻者:	會計研究所企業資源規劃會計碩士在職專班
關鍵詞:	企業永續報告書;環境面議題揭露程度;股價報酬率;經營績效;Corporate Sustainability Reports;Level of Environmental Sustainability Disclosure;Stock Price Return;Operation Performance
日期:	2024-07-01
上傳時間:	2024-10-09 15:33:14 (UTC+8)
出版者:	國立中央大學
摘要:	近年來，全球暖化引發了極端氣候事件，造成了生態浩劫，這使得全球對永續發展議題特別關注，這種關注不僅僅局限於企業的永續發展，更多的是對全球環境永續發展的關注，因此，設立了許多規則，希望將全球升溫控制在攝氏1.5度內，並且宣誓在2050年要實現淨零排放的目標。因此，提高永續報告書的揭露程度可以讓社會大眾及投資人更好的檢視企業是否善盡社會責任。本研究選取了四家個案公司：士電、東元、中興電及華城，研究這些公司的環境面議題揭露程度與股價報酬率及經營績效之間的關聯，本研究對這四家個案公司永續報告書中環境議題揭露項目進行了整理並進行了量化分析。研究結果顯示，環境面議題揭露程度與股價報酬率之間沒有明顯的關係，推論可能是因為環境面議題的揭露程度未達到社會大眾及投資人期望或可能存在其他影響因素。而在經營績效方面，實證結果指出，個案公司有些呈現正相關，有些呈現負相關，與預期結果不太相符，其中可能是企業未將環境議題納入核心價值與經營策略，或者未致力於改善環境或資源節約等因素，從而未能對經營績效帶來積極性的影響。另外，也可能是為了應對永續議題而投入大量資源，導致短期經營績效不佳。 ;In recent years, global warming has caused extreme weather events, resulting in ecological disasters. This has drawn significant global attention to sustainable development issues, which focus not only on corporate sustainability but also on global environmental sustainability. Consequently, numerous regulations have been established with the aim to limit global temperature rise within 1.5 degrees Celsius and with commitment to achieve net-zero emissions by 2050. Therefore, enhancing the disclosure level of corporate sustainability reports allows the public and investors to better assess whether companies are fulfilling their social responsibilities. To investigate the relationship among corporate environmental sustainability disclosure levels, stock price returns, and operation performance, this study selected four case companies: Shihlin Electric, TECO Corporation, Chung-Hsin Electric, and Fortune Electric. The study sorted and quantitatively analyzed the environmental sustainability disclosure items in the sustainability reports of these case companies. The results show that there was no significant relationship between the level of environmental sustainability disclosure and stock price returns. The inference of the study is that the absence of relationship is due to the environmental sustainability disclosure level not meeting the expectations of the general public and investors, or other influencing factors. Regarding the relationship between these companies’ environmental sustainability disclosure levels and their operation performance, the study finds unexpected inconsistent results (positive and negative relationships) among case companies. The negative relationships may result from two causes：(1) Lack of positive impact on operation performance resulting from that the companies do not integrate environmental issues into their core values and business strategies, or they do not commit to improving the environment; (2) Negative impact on operation performance as result of large amount of corporate resource putting in sustainability issues.
顯示於類別:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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