影響企業環境友善行為之關鍵因素：法令制度與利害關係人之整合觀點

Abstract

在全球氣候變遷以及國際減碳風潮下，我國擬定「溫室氣體適當減緩行動」（National Appropriate Mitigation Actions, NAMAs），希望在2020年將溫室氣體排放總量比「聯合國氣候變化綱要公約」的「排放基線」（business as usual, BAU）減少至少30%，具體是以相關的能源法案與行政命令，對工業、商業、家戶單位、交通運輸業等，規範能源使用與二氧化碳排放的盤查，包含能源使用效率、碳排放、獎勵更節能的設計與生產方式等。近年，文獻多從制度與利害關係人兩方面討論如何影響企業的經營模式，導向更綠色的生產行為，企業的環境友善行為包含企業社會責任等項目，涵蓋層面廣泛。本研究透過企業環境友善行為因果模型的建立，回收104份有效的企業問卷，涵蓋光電半導體、水泥、石化、鋼鐵等產業，探討法案與相關因素如何讓廠商更自發、更積極的形成企業環境友善行為。結果發現（1）利害關係人壓力對環境管理技術有顯著正向影響；（2）正式制度壓力對組織環境策略有直接顯著正向影響；（3）環境管理技術對環境友善行為有顯著正向影響。也就是說，環境管理技術主要受到利害關係人壓力影響，就是管理階層、客戶等關係人的壓力；政府的法令如果越周延、企業感受到的壓力越高，為了回應政府的法令機制，會採取較積極的組織環境策略；此外，環境管理技術越積極或投入越多，環境友善行為也會相對的提高。

In response to the United Nations Framework Convention on Climate Change (UNFCCC), Taiwan is determined to reduce carbon dioxide emissions by at least 30% before 2020 through the implementation of National Appropriate Mitigation Actions (NAMAs) and other related Energy Acts. Literatures also suggest corporate eco-friendly behavior can be influenced by both formal and informal institutional designs such as stakeholder pressure. However, corporate eco-friendly behavior is multifaceted, involving issues such as carbon emissions, product design, and corporate social responsibility. Previous studies devoted to corporate eco-friendly behavior focused either on policy discussion or single corporate eco-friendly behavior; studies on causal model research based on empirical data are limited. This study, combining institutional and stakeholder theory, proposes a causal influence model to discuss the factors influencing corporate eco-friendly behavior. The framework was tested by using data acquired from a sample of 104 corporate environment department managers, each of whom completed a survey questionnaire. The results show that (1) pressure on stakeholders can have significant and positive impacts on environmental management techniques; (2) formal institutional pressure impacts organizational environment strategy; (3) organizational environment strategy has significant and positive impacts on corporate eco-friendly behavior.