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題名 境外外包與企業環境績效
Offshore Outsourcing on Firm Environmental Performance
作者 張家華
Chang, Chia-Hua
貢獻者 李曉惠
Lee, Hsiao-Hui
張家華
Chang, Chia-Hua
關鍵詞 境外外包
環境風險
外溢效應
企業自選擇效應
offshore outsourcing
environmental risk
spillover effects
firm self-selection effects
日期 2025
上傳時間 1-Sep-2025 15:05:20 (UTC+8)
摘要 本研究探討境外外包 (offshore outsourcing) 對企業環境績效的影響，特別聚焦於環境風險的地理性外溢效應，以及環境管理能力在此過程中的調節作用。本研究以美國公司為例，採用普通最小平方法迴歸模型分析2007年至2021年期間美國企業的境外外包與環境事件數據，其中包含3,164間獨立企業，共計27,744筆企業-年度觀察值。實證結果顯示，境外外包對境內環境風險的影響相對有限，而對境外環境風險具有顯著正向影響，證實環境風險外溢效應的存在。企業進行境外外包後，美國境內環境事件整體變化有限，而境外環境風險呈現顯著且持續增長，反映整體環境足跡的擴大。關於企業環境管理能力的調節效應，環境管理能力較弱，也就是環境爭議較多的企業，其境外外包活動對各地區環境風險的負面影響都更為顯著。這說明觀察到的環境風險增加現象主要反映企業特質差異，環境管理能力不足的企業在擴展境外營運時，無法有效控制環境風險的擴散。因此，本研究結果確立了環境風險外溢效應的存在，並揭示企業環境管理能力異質性的關鍵作用。
This research examines the impact of offshore outsourcing on corporate environmental performance, particularly focusing on geographic spillover effects of environmental risks and the moderating role of environmental management capabilities. Using US company data from 2007-2021 (3,164 firms, 27,744 firm-year observations), we employ OLS regression models to analyze the relationship between offshore outsourcing and environmental incidents. Our results show that offshore outsourcing has limited impact on domestic environmental risks but significantly increases offshore environmental risks, confirming environmental risk spillover effects. Firms with weaker environmental management capabilities experience more pronounced negative environmental impacts from offshore outsourcing across all regions. This suggests the observed environmental risk increases primarily reflect firm-specific characteristics, as companies with inadequate environmental management cannot effectively control risk diffusion when expanding offshore operations. The findings establish the existence of environmental risk spillover effects and highlight the critical role of heterogeneous environmental management capabilities.
參考文獻 Aron, R., Bandyopadhyay, S., Jayanty, S., & Pathak, P. (2008). Monitoring process quality in off-shore outsourcing: A model and findings from multi-country survey. Journal of Operations Management, 26(2), 303-321. Berry, H., Kaul, A., & Lee, N. (2021). Follow the smoke: The pollution haven effect on global sourcing. Strategic Management Journal, 42(13), 2420-2450. Chava, S. (2014). Environmental externalities and cost of capital. Management Science, 60(9), 2223-2247. Chen, L., & Hu, B. (2017). Is reshoring better than offshoring? The effect of offshore supply dependence. Manufacturing & Service Operations Management, 19(2), 166-184. Christmann, P., & Taylor, G. (2001). Globalization and the environment: Determinants of firm self-regulation in China. Journal of International Business Studies, 32(3), 439–458. Dimson, E., Karakaş, O., & Li, X. (2015). Active ownership. The Review of Financial Studies, 28(12), 3225-3268. Doh, J. P., Bunyaratavej, K., & Hahn, E. D. (2009). Separable but not equal: The location determinants of discrete services offshoring activities. Journal of International Business Studies, 40, 926-943. Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management Journal, 56(3), 758-781. Guchhait, R., & Sarkar, B. (2024). A decision-making problem for product outsourcing with flexible production under a global supply chain management. International Journal of Production Economics, 272, 109230. Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014. Hettige, H., Lucas, R., & Wheeler, D. (1992). The toxic intensity of industrial production: Global patterns, trends, and trade policy. American Economic Review, 82(2), 478–481. Hoberg, G., & Moon, S. K. (2017). Hoberg-Moon offshoring data. Retrieved from https://faculty.marshall.usc.edu/Gerard-Hoberg/HobergMoonDataSite/index.html (擷取日期：2024 年 10 月 24 日). Hoberg, G., & Moon, S. K. (2019). The offshoring return premium. Management Science, 65(6), 2876-2899. Hung, T. M., Contractor, F., & Lo, Y. J. (2022). Manage the value and liability of offshoring innovation. International Business Review, 31(2), 101923. Kedia, B. L., & Mukherjee, D. (2009). Understanding offshoring: A research framework based on disintegration, location and externalization advantages. Journal of World Business, 44(3), 250-261. Keller, W., & Levinson, A. (2002). Pollution abatement costs and foreign direct investment inflows to US states. Review of Economics and Statistics, 84(4), 691–703. King, A., & Lenox, M. (2002). Exploring the locus of profitable pollution reduction. Management Science, 48(2), 289-299. Levinson, A. (2023). Are developed countries outsourcing pollution? Journal of Economic Perspectives, 37(3), 87-110. Levinson, A., & Taylor, M. S. (2008). Unmasking the pollution haven effect. International Economic Review, 49(1), 223-254. Lewin, A. Y., Massini, S., & Peeters, C. (2009). Why are companies offshoring innovation? The emerging global race for talent. Journal of International Business Studies, 40(6), 901-925. Li, X., & Zhou, Y. M. (2017). Offshoring pollution while offshoring production?. Strategic Management Journal, 38(11), 2310-2329. Madsen, P. M. (2009). Does corporate investment drive a "race to the bottom" in environmental protection? A reexamination of the effect of environmental regulation on investment. Academy of Management Journal, 52(6), 1297–1318. Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014). Firm-value effects of carbon emissions and carbon disclosures. The Accounting Review, 89(2), 695-724. Millimet, D. L., & Roy, J. (2016). Empirical tests of the pollution haven hypothesis when environmental regulation is endogenous. Journal of Applied Econometrics, 31(4), 652–677. Mohiuddin, M., Al-Azad, M. S., & Su, Z. (2025). From Efficiency to Growth Strategy Along the Global Value Chains: How Does Offshore Outsourcing Develop Dynamic Capabilities and Sustainable Competitive Advantage?. Journal of Global Information Management (JGIM), 33(1), 1-26. Mol, M. J., & Lee, S. H. (2024). What produces corporate social irresponsibility in offshore outsourcing? The effects of interorganizational relationship governance and institutional distance. Journal of International Business Studies, 55(4), 512-534. Mukherjee, D., Kumar, S., Pandey, N., & Lahiri, S. (2023). Is offshoring dead? A multidisciplinary review and future directions. Journal of International Management, 29(3), 101017. Rosenbusch, N., Gusenbauer, M., Hatak, I., Fink, M., & Meyer, K. E. (2019). Innovation offshoring, institutional context and innovation performance: A meta‐analysis. Journal of Management Studies, 56(1), 203-233. Rugman, A. M., & Verbeke, A. (1998). Corporate strategies and environmental regulations: An organizing framework. Strategic Management Journal, 19(4), 363–375. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559. Sharma, S., & Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753. Sharfman, M. P., & Fernando, C. S. (2008). Environmental risk management and the cost of capital. Strategic Management Journal, 29(6), 569-592. Tanaka, S., Teshima, K., & Verhoogen, E. (2022). North-South displacement effects of environmental regulation: The case of battery recycling. American Economic Review: Insights, 4(3), 271-288. Tomiura, E. (2007). Foreign outsourcing, exporting, and FDI: A productivity comparison at the firm level. Journal of International Economics, 72(1), 113-127.
描述 碩士
國立政治大學
資訊管理學系
112356033
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112356033
資料類型 thesis
dc.contributor.advisor 李曉惠zh_TW
dc.contributor.advisor Lee, Hsiao-Huien_US
dc.contributor.author (Authors) 張家華zh_TW
dc.contributor.author (Authors) Chang, Chia-Huaen_US
dc.creator (作者) 張家華zh_TW
dc.creator (作者) Chang, Chia-Huaen_US
dc.date (日期) 2025en_US
dc.date.accessioned 1-Sep-2025 15:05:20 (UTC+8)-
dc.date.available 1-Sep-2025 15:05:20 (UTC+8)-
dc.date.issued (上傳時間) 1-Sep-2025 15:05:20 (UTC+8)-
dc.identifier (Other Identifiers) G0112356033en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/159096-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 資訊管理學系zh_TW
dc.description (描述) 112356033zh_TW
dc.description.abstract (摘要) 本研究探討境外外包 (offshore outsourcing) 對企業環境績效的影響，特別聚焦於環境風險的地理性外溢效應，以及環境管理能力在此過程中的調節作用。本研究以美國公司為例，採用普通最小平方法迴歸模型分析2007年至2021年期間美國企業的境外外包與環境事件數據，其中包含3,164間獨立企業，共計27,744筆企業-年度觀察值。實證結果顯示，境外外包對境內環境風險的影響相對有限，而對境外環境風險具有顯著正向影響，證實環境風險外溢效應的存在。企業進行境外外包後，美國境內環境事件整體變化有限，而境外環境風險呈現顯著且持續增長，反映整體環境足跡的擴大。關於企業環境管理能力的調節效應，環境管理能力較弱，也就是環境爭議較多的企業，其境外外包活動對各地區環境風險的負面影響都更為顯著。這說明觀察到的環境風險增加現象主要反映企業特質差異，環境管理能力不足的企業在擴展境外營運時，無法有效控制環境風險的擴散。因此，本研究結果確立了環境風險外溢效應的存在，並揭示企業環境管理能力異質性的關鍵作用。zh_TW
dc.description.abstract (摘要) This research examines the impact of offshore outsourcing on corporate environmental performance, particularly focusing on geographic spillover effects of environmental risks and the moderating role of environmental management capabilities. Using US company data from 2007-2021 (3,164 firms, 27,744 firm-year observations), we employ OLS regression models to analyze the relationship between offshore outsourcing and environmental incidents. Our results show that offshore outsourcing has limited impact on domestic environmental risks but significantly increases offshore environmental risks, confirming environmental risk spillover effects. Firms with weaker environmental management capabilities experience more pronounced negative environmental impacts from offshore outsourcing across all regions. This suggests the observed environmental risk increases primarily reflect firm-specific characteristics, as companies with inadequate environmental management cannot effectively control risk diffusion when expanding offshore operations. The findings establish the existence of environmental risk spillover effects and highlight the critical role of heterogeneous environmental management capabilities.en_US
dc.description.tableofcontents 第一章 緒論 1 第二章 文獻回顧與假說建立 5 第一節、 境外外包 5 第二節、 境外外包的環境風險效應 6 第三節、 企業自選擇效應 8 第三章 研究架構與方法 10 第一節、 資料來源 10 第二節、 變數定義 10 2.1 應變數：環境爭議事件 10 2.2 自變數：境外外包活動 11 2.3 調節變數：企業環境管理能力 11 2.4 控制變數 12 第三節、 研究模型 16 第四章 實證結果分析 17 第一節、 境外外包與環境績效 17 第二節、 環境監管品質的調節效應 21 第三節、 穩定性測試 25 3.1 傾向評分匹配 (PSM) 25 3.2 Poisson 迴歸 29 第五章 結論與研究限制 31 第一節、 總結與討論 31 第二節、 限制與未來方向 32 參考文獻 34 附錄一：外包類型與關鍵字 38 附錄二：外包產業比例分析 39zh_TW
dc.format.extent 1994465 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112356033en_US
dc.subject (關鍵詞) 境外外包zh_TW
dc.subject (關鍵詞) 環境風險zh_TW
dc.subject (關鍵詞) 外溢效應zh_TW
dc.subject (關鍵詞) 企業自選擇效應zh_TW
dc.subject (關鍵詞) offshore outsourcingen_US
dc.subject (關鍵詞) environmental risken_US
dc.subject (關鍵詞) spillover effectsen_US
dc.subject (關鍵詞) firm self-selection effectsen_US
dc.title (題名) 境外外包與企業環境績效zh_TW
dc.title (題名) Offshore Outsourcing on Firm Environmental Performanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Aron, R., Bandyopadhyay, S., Jayanty, S., & Pathak, P. (2008). Monitoring process quality in off-shore outsourcing: A model and findings from multi-country survey. Journal of Operations Management, 26(2), 303-321. Berry, H., Kaul, A., & Lee, N. (2021). Follow the smoke: The pollution haven effect on global sourcing. Strategic Management Journal, 42(13), 2420-2450. Chava, S. (2014). Environmental externalities and cost of capital. Management Science, 60(9), 2223-2247. Chen, L., & Hu, B. (2017). Is reshoring better than offshoring? The effect of offshore supply dependence. Manufacturing & Service Operations Management, 19(2), 166-184. Christmann, P., & Taylor, G. (2001). Globalization and the environment: Determinants of firm self-regulation in China. Journal of International Business Studies, 32(3), 439–458. Dimson, E., Karakaş, O., & Li, X. (2015). Active ownership. The Review of Financial Studies, 28(12), 3225-3268. Doh, J. P., Bunyaratavej, K., & Hahn, E. D. (2009). Separable but not equal: The location determinants of discrete services offshoring activities. Journal of International Business Studies, 40, 926-943. Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management Journal, 56(3), 758-781. Guchhait, R., & Sarkar, B. (2024). A decision-making problem for product outsourcing with flexible production under a global supply chain management. International Journal of Production Economics, 272, 109230. Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014. Hettige, H., Lucas, R., & Wheeler, D. (1992). The toxic intensity of industrial production: Global patterns, trends, and trade policy. American Economic Review, 82(2), 478–481. Hoberg, G., & Moon, S. K. (2017). Hoberg-Moon offshoring data. Retrieved from https://faculty.marshall.usc.edu/Gerard-Hoberg/HobergMoonDataSite/index.html (擷取日期：2024 年 10 月 24 日). Hoberg, G., & Moon, S. K. (2019). The offshoring return premium. Management Science, 65(6), 2876-2899. Hung, T. M., Contractor, F., & Lo, Y. J. (2022). Manage the value and liability of offshoring innovation. International Business Review, 31(2), 101923. Kedia, B. L., & Mukherjee, D. (2009). Understanding offshoring: A research framework based on disintegration, location and externalization advantages. Journal of World Business, 44(3), 250-261. Keller, W., & Levinson, A. (2002). Pollution abatement costs and foreign direct investment inflows to US states. Review of Economics and Statistics, 84(4), 691–703. King, A., & Lenox, M. (2002). Exploring the locus of profitable pollution reduction. Management Science, 48(2), 289-299. Levinson, A. (2023). Are developed countries outsourcing pollution? Journal of Economic Perspectives, 37(3), 87-110. Levinson, A., & Taylor, M. S. (2008). Unmasking the pollution haven effect. International Economic Review, 49(1), 223-254. Lewin, A. Y., Massini, S., & Peeters, C. (2009). Why are companies offshoring innovation? The emerging global race for talent. Journal of International Business Studies, 40(6), 901-925. Li, X., & Zhou, Y. M. (2017). Offshoring pollution while offshoring production?. Strategic Management Journal, 38(11), 2310-2329. Madsen, P. M. (2009). Does corporate investment drive a "race to the bottom" in environmental protection? A reexamination of the effect of environmental regulation on investment. Academy of Management Journal, 52(6), 1297–1318. Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014). Firm-value effects of carbon emissions and carbon disclosures. The Accounting Review, 89(2), 695-724. Millimet, D. L., & Roy, J. (2016). Empirical tests of the pollution haven hypothesis when environmental regulation is endogenous. Journal of Applied Econometrics, 31(4), 652–677. Mohiuddin, M., Al-Azad, M. S., & Su, Z. (2025). From Efficiency to Growth Strategy Along the Global Value Chains: How Does Offshore Outsourcing Develop Dynamic Capabilities and Sustainable Competitive Advantage?. Journal of Global Information Management (JGIM), 33(1), 1-26. Mol, M. J., & Lee, S. H. (2024). What produces corporate social irresponsibility in offshore outsourcing? The effects of interorganizational relationship governance and institutional distance. Journal of International Business Studies, 55(4), 512-534. Mukherjee, D., Kumar, S., Pandey, N., & Lahiri, S. (2023). Is offshoring dead? A multidisciplinary review and future directions. Journal of International Management, 29(3), 101017. Rosenbusch, N., Gusenbauer, M., Hatak, I., Fink, M., & Meyer, K. E. (2019). Innovation offshoring, institutional context and innovation performance: A meta‐analysis. Journal of Management Studies, 56(1), 203-233. Rugman, A. M., & Verbeke, A. (1998). Corporate strategies and environmental regulations: An organizing framework. Strategic Management Journal, 19(4), 363–375. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559. Sharma, S., & Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal, 19(8), 729-753. Sharfman, M. P., & Fernando, C. S. (2008). Environmental risk management and the cost of capital. Strategic Management Journal, 29(6), 569-592. Tanaka, S., Teshima, K., & Verhoogen, E. (2022). North-South displacement effects of environmental regulation: The case of battery recycling. American Economic Review: Insights, 4(3), 271-288. Tomiura, E. (2007). Foreign outsourcing, exporting, and FDI: A productivity comparison at the firm level. Journal of International Economics, 72(1), 113-127.zh_TW