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題名 企業環境管理與經濟績效關聯之實證研究 -以A公司為例
An Empirical Exploration of the Relationship Between Corporate Environmental Management (CEM) and Corporation Financial Performance (CFP): A Case Study
作者 李可點
Lee, Ko-Tien
貢獻者 羅明琇<br>劉世慶
Lo, Ming-Shio<br>Liu, Shih-Ching
李可點
Lee, Ko-Tien
關鍵詞 企業環境管理
經濟績效
水資源管理
高階經營團隊
Environmental management
Financial performance
Water management
Top management team
日期 2018
上傳時間 29-八月-2018 16:04:48 (UTC+8)
摘要 企業環境管理（corporate environmental management CEM）與企業經濟績效（corporate financial performance CFP）間的正向/負向關係在過去已有許多研究與討論，本研究深入探討調節變數如高階經理團隊、供應商及客戶對於企業環境管理與企業經濟績效關係的影響程度。在探討企業環境管理與企業經濟績效關係時，過往研究使用不同的變數來衡量。企業環境管理可分成三種措施：污染控制、污染預防、產品責任。衡量企業環境管理績效可使用三種指標：環境管理指標（EMV）、環境績效指標（EPV）、環境資訊指標（EDV）。企業經濟績效亦可使用三種指標衡量：會計指標、市場指標（投資人導向與顧客導向）及組織指標。本研究針對台灣薄膜電晶體液晶顯示器製造廠商，探討其水資源管理與經濟績效之關聯。本論文使用環境管理指標作為企業環境管理績效指標，並使用顧客導向市場指標及組織指標探討企業經濟績效。藉由半結構式訪談，本研究歸納出環境管理指標與顧客導向市場指標及組織指標間存在無關聯、正向及負向關係。在大部分水資源政策下，環境管理指標及顧客導向市場指標間無關聯。企業環境管理導致成本增加，亦會對利害關係人溝通造成負面影響。本研究亦發現環境管理指標和顧客導向市場指標及組織指標存有正向關係，企業環境管理減少成本、改善公司名譽及利害關係人溝通，並降低營運風險。本研究亦提出高階經營團隊，相較供應商及客戶，其調節角色較為明顯。高階經營團隊的支持有助於將企業環境管理正向地連結至企業經濟績效。
The direction of relationship between corporate environmental management (CEM) and corporate financial performance (CFP) has long been debated. The moderating roles of top management team (TMT), suppliers and customers have received much attention as well. Different research uses various variables in determining the relationship. CEM practices are classified into three categories: pollution control, pollution prevention and product stewardship. To determine CEM performance, three indicators are identified: environmental management variable (EMVs), environmental performance variables (EPV) and environmental disclosure variables (EDV). CFP is categorized into three variables as well: accounting-based (accounting returns), market-based (investor-oriented and customer-oriented) and organizational measures. This research focuses on a Taiwanese TFT-LCD manufacturer and studies its CEM and CFP relationship in terms of water management. The thesis uses EMV as CEM indicator, and customer-oriented market indicator and organizational measures as CFP indicators. Through semi-structure interview, the research concludes undetermined, negative and positive relationship. Most water management approaches demonstrate no clear relationship with customer-oriented indicator. CEM leads to negative CFP in terms of increasing cost, and surprisingly, stakeholder communication. Positive relationship between CEM and CFP is found in terms of cost advantage, brand reputation, stakeholder communication and risk prevention. The research also proposes the moderating role of TMT, suppliers and customers. TMT’s support is of great importance in the linkage of positive CEM with CFP.
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描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
105363034
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105363034
資料類型 thesis
dc.contributor.advisor 羅明琇<br>劉世慶zh_TW
dc.contributor.advisor Lo, Ming-Shio<br>Liu, Shih-Chingen_US
dc.contributor.author (作者) 李可點zh_TW
dc.contributor.author (作者) Lee, Ko-Tienen_US
dc.creator (作者) 李可點zh_TW
dc.creator (作者) Lee, Ko-Tienen_US
dc.date (日期) 2018en_US
dc.date.accessioned 29-八月-2018 16:04:48 (UTC+8)-
dc.date.available 29-八月-2018 16:04:48 (UTC+8)-
dc.date.issued (上傳時間) 29-八月-2018 16:04:48 (UTC+8)-
dc.identifier (其他 識別碼) G0105363034en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/119804-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所(MBA學位學程)zh_TW
dc.description (描述) 105363034zh_TW
dc.description.abstract (摘要) 企業環境管理（corporate environmental management CEM）與企業經濟績效（corporate financial performance CFP）間的正向/負向關係在過去已有許多研究與討論，本研究深入探討調節變數如高階經理團隊、供應商及客戶對於企業環境管理與企業經濟績效關係的影響程度。在探討企業環境管理與企業經濟績效關係時，過往研究使用不同的變數來衡量。企業環境管理可分成三種措施：污染控制、污染預防、產品責任。衡量企業環境管理績效可使用三種指標：環境管理指標（EMV）、環境績效指標（EPV）、環境資訊指標（EDV）。企業經濟績效亦可使用三種指標衡量：會計指標、市場指標（投資人導向與顧客導向）及組織指標。本研究針對台灣薄膜電晶體液晶顯示器製造廠商，探討其水資源管理與經濟績效之關聯。本論文使用環境管理指標作為企業環境管理績效指標，並使用顧客導向市場指標及組織指標探討企業經濟績效。藉由半結構式訪談，本研究歸納出環境管理指標與顧客導向市場指標及組織指標間存在無關聯、正向及負向關係。在大部分水資源政策下，環境管理指標及顧客導向市場指標間無關聯。企業環境管理導致成本增加，亦會對利害關係人溝通造成負面影響。本研究亦發現環境管理指標和顧客導向市場指標及組織指標存有正向關係，企業環境管理減少成本、改善公司名譽及利害關係人溝通，並降低營運風險。本研究亦提出高階經營團隊，相較供應商及客戶，其調節角色較為明顯。高階經營團隊的支持有助於將企業環境管理正向地連結至企業經濟績效。zh_TW
dc.description.abstract (摘要) The direction of relationship between corporate environmental management (CEM) and corporate financial performance (CFP) has long been debated. The moderating roles of top management team (TMT), suppliers and customers have received much attention as well. Different research uses various variables in determining the relationship. CEM practices are classified into three categories: pollution control, pollution prevention and product stewardship. To determine CEM performance, three indicators are identified: environmental management variable (EMVs), environmental performance variables (EPV) and environmental disclosure variables (EDV). CFP is categorized into three variables as well: accounting-based (accounting returns), market-based (investor-oriented and customer-oriented) and organizational measures. This research focuses on a Taiwanese TFT-LCD manufacturer and studies its CEM and CFP relationship in terms of water management. The thesis uses EMV as CEM indicator, and customer-oriented market indicator and organizational measures as CFP indicators. Through semi-structure interview, the research concludes undetermined, negative and positive relationship. Most water management approaches demonstrate no clear relationship with customer-oriented indicator. CEM leads to negative CFP in terms of increasing cost, and surprisingly, stakeholder communication. Positive relationship between CEM and CFP is found in terms of cost advantage, brand reputation, stakeholder communication and risk prevention. The research also proposes the moderating role of TMT, suppliers and customers. TMT’s support is of great importance in the linkage of positive CEM with CFP.en_US
dc.description.tableofcontents Chapter I Introduction 1
Section I Research Motivation and Purpose 1
Section II Research Positioning 6
Section III Research Objectives 9
Section IV Research Procedures 11
Chapter II Literature Review 13
Section I Definition of Corporate Environmental Management 13
Section II Definition of Corporate Financial Performance 18
Section III Relationship Between CEM (EMV) and CFP 24
Section IV Impact of Supplier, Customer and Top Management Team 25
Chapter III Research Methodology 30
Section I Qualitative Research Methodology 30
Section II Semi-structured Interview Methodology 31
Section III Methodologic Triangulation 32
Chapter IV Research Result and Analysis 36
Section I Company A’s Background 36
Section II Company A’s CEM-CFP Relationship and Indicators 36
Section III Moderating Role of Suppliers, Customer and Top Management Team 45
Chapter V Conclusion and Future Research Suggestion 49
Section I Conclusion 49
Section II Contribution 51
Section III Managerial Implications 52
Section IV Limitation and Future Research Suggestions 53
Appendix 55
Appendix I Interview Questions 55
Appendix II Interview Transcript 58
References 71		zh_TW
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dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105363034en_US
dc.subject (關鍵詞) 企業環境管理zh_TW
dc.subject (關鍵詞) 經濟績效zh_TW
dc.subject (關鍵詞) 水資源管理zh_TW
dc.subject (關鍵詞) 高階經營團隊zh_TW
dc.subject (關鍵詞) Environmental managementen_US
dc.subject (關鍵詞) Financial performanceen_US
dc.subject (關鍵詞) Water managementen_US
dc.subject (關鍵詞) Top management teamen_US
dc.title (題名) 企業環境管理與經濟績效關聯之實證研究 -以A公司為例zh_TW
dc.title (題名) An Empirical Exploration of the Relationship Between Corporate Environmental Management (CEM) and Corporation Financial Performance (CFP): A Case Studyen_US
dc.type (資料類型) thesisen_US
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.MBA.071.2018.F08-