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題名 企業環境報告研究
Corporate Environmental Reports Research
作者 陳泓志
Chen, Griffy
貢獻者 溫肇東
Jordan Wen
陳泓志
Griffy Chen
關鍵詞 環境報告
環境揭露
環境績效
環境責任
環境管理
Environmental Reports
Environmental Disclosure
Environmental Management
Environmental Responsibility
Environmental Performance
日期 1998
上傳時間 21-Apr-2016 09:44:14 (UTC+8)
摘要 本研究蒐集各國企業所發行之獨立環境報告（Corporate Environmental Reports）共84份，採內容分析的研究方法，針對環境報告的內容進行研究分析。本研究建立一種評量模式，以聯合國環境規劃署（UNEP）所建議之環境報告揭露主題作為觀察評量單元，依揭露內容的完整性與相關主題的系統整合度，將環境報告于各單元的表現分為四個等級，依次給予0-3的權重分數，各單元所得分數加總即為整份環境報告的揭露成果。
Abstract
目 錄
     第一章 緒論 ……………………………………………………. 1
     第一節 研究動機 ……………………………………………1
     第二節 論文結構 …………………………………………... 3
     第二章 文獻回顧 ……………………………………………….. 5
     第一節 企業環境報告的重要性 ……………………………. 5
     第二節 企業環境報告的演進及相關研究 ………………10
     第三節 環境報告的指導方針與具體作法 ………………24
     第四節 環境報告製作所遭遇的困難與待改進的問題 …31
     第三章 研究方法 ………………………………………………35
     第一節 研究架構 ………………………………………….35
     第二節 研究對象 ………………………………………….39
     第三節 研究方法與分析單元 …………………………….41
     第四節 研究限制 ………………………………………….42
     第四章 產業環境報告分析 ……………………………………..44
     第一節 分析評量方法 ……………………………………..44
     第二節 產業別分析 ……………………………………..48
     一、 電力產業 ………………………………………….48
     二、 汽車產業 ………………………………………….78
     三、 能源產業 ………………………………………..106
     四、 消費品產業 ……………………………………115
     五、 資本設備產業 ……………………………………123
     六、 化學產業 ………………………………………...131
     七、 服務性產業 ……………………………………139
     八、 森林產品與造紙產業 …………………………..146
     第五章 產業別與地區別分析 ……………………………….155
     第一節 產業別分析 ……………………………………155
     第二節 地區別分析 ……………………………………172
     第六章 結論與建議 ………………………………………...178
     第一節 研究發現 ………………………………………...178
     第二節 研究建議 ………………………………………...187
     環境報告＆參考文獻 ………………………………………...189
參考文獻 《參考文獻》
     中文部份
     1. 周玲臺 — “我國上市公司財務報告環保資訊之內容研究”，行政院國家科學
      委員會專題研究計畫或成果報告，1997年4月21日
     2.”證券發行人財務報告編制準則”，中華民國財政部證券管理委員會，民國七
      十七年六月公佈
     3.”公開發行公司年報應行記載事項準則”， 中華民國財政部證券管理委員會，
      民國八十年五月公佈
     英文部份
     1. Anonymous — “Companies vie to acquire enichem’s PET and PTA business”，
      Chemical Week, Feb 1, 1995, p.18
     2. Anonymous — “New EPA project could be key to one-stop reporting”，
      Environmental Management Today, Mar/Apr, 1996b, p.8
      3.Anonymous — “Reporting to the public on your environmental performance”，
      Environmental Manager, Vol.6, No.11, Jun, 1995, p.5-7
     4.Anonymous — “Simply not working”，Business Europe, Vol.35, No. 4, Jan 30,
      1995, p.1-2
      5.Ashford, N. A. & Meima, R. — “Designing the sustainable enterprise summary
      report”，International Research Conference, 2nd ed., 1993, The Greening of
      Industry Network, Cambridge, Massachusetts
      6.Ball, S. & Bell, S.，Environmental Law, 2nd ed., 1994, Blackstone, London
      7.Bates, G. M.，Environmental Law in Australia, 4th ed., 1995, Butterworths,
      Sydney
      8. Bebbington, J., Gray, R. & McPhail, K. —“Teaching ethics in accounting and the
      ethics of accounting teaching：educating for immorality and a possible case for
      social and environmental accounting education”，Accounting Education 3, 1994,
      p.51-75
      9.Bebbington, J., Gray, R., Thomson, I. & Walters, D. — “Accountant’s attitudes
      and environmentally-sensitive accounting”，Accounting and Business Research,
      Vol.24, No.94, 1994, p.109-120
     10.Bebbington, J., Gray, R., Thompson, I. & Walters, D. — “The greening of
      enterprise：an exploration of the (non) role of environmental accounting and
      environmental accountants in organizational change”，Critical Perspectives on
      Accounting, 1995, p.211-239
     11.Bebbington, J., Gray, R. & Walters, D.，Accounting for the Environment, 1993,
      Paul Chapman Publishing Ltd., London
     12.Bennett, M. & James, P. — “Environmental-related performance measurement in
      business”，From Emission to Profit and Sustainability, 1994, unpublished
     13.Bergeson, L.L., Bergeson, W. & Neuman — “EPA closer to including chemical
      use data in TRI”，Pollution Engineering, Nov, 1996, p.41-44
     14.Billing, R. & Scott, B. — “Renewable reporting”，CA Magazine, Mar, 1995,
      p.62-64
     15.Blas, M. M., Conesa, I. M. & Stittle, J. — “Environmental reporting in Europe：
      an analysis of UK and Spanish developments”，European Business Review
      , Vol.97, No.5, 1997, p.215-223
     16.Brophy, M. — “Environmental policies”， In R. Welford（Ed）, Corporate
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     24.Deegan, C. & Rankin, M. — “Do Australian companies report environmental
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      & Accountability Journal, Vol.9, No.2, 1996, p.50-67
     25.Deloitte Touche Tohmatsu International, International Institute for Sustainable
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      Environmental Reporting”，1993, Opening UP for Sustainable Development
      Deloitte Touche Tohmatsu International, London
     26.Early, K. — “The SEC’s toxic solution to environmental reporting”，Corporate
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      Excellence, 1987, Victor Gollancz, London
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     32.Gamble, G. O., Hsu, K., Kite, D., & Radtke, R. R. — “Environmental Disclosure
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     33.Gilkison, B. — “Accounting for the environment”，Chartered Accountants
      Journal of New Zealand, Jun, 1997, p.80-81
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      New Zealand, Oct, 1996, p.66-70
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      Journal of New Zealand, Vol.73, Oct, 1994, p.39-40
     36.Gouldson, A. & Welford, R.，Environmental Management and Business Strategy,
      1993, Pitman Publishing, London
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      Sustainability in AD2000”，In R. Welford & R. Starkey（Eds）, Business and the
      Environment, ch.12, 1996, pp.173-196, Earthscan Publications Ltd., London
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      reporting：a review of the literature and a longitudinal study of UK disclosure”，
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     40.Gray, R., Kouhy R., & Lavers, S. — “Methodological themes：Constructing a
      research database of social and environmental reporting by UK companies”，
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     41.Herbst, T. D. — “EH&S information and the world wide web”，In R. Welford
      （Ed）, Corporate Environmental Management 2 - culture and organizations
      , ch.12, 1997, p.273-338, Earthscan Publications Ltd., London
     42.Hill, R. — “UK business lags on green reporting”，Management Accounting,
      Jul/Aug, 1996, p.5-6
     43.Hochman, M. N., Hochman, S.D., O’Connell, P. A. & Wells, R. P. — “Measuring
      environmental success”，Total Quality Environmental Management, 1992,
      p.315-327
     44.James, P. — “Business environmental performance measurement”，Business
      Strategy and the Environment, Vol.3, No.2, 1994, p.59-67
     45.Johnson, L. T. — “Research on Environmental Reporting”，American
      Accounting Association Accounting Horizons, Vol.7, No.3, Sep, 1993,
      p.118-123
     46.Jones, B. — “Going for green”，American Management Association, Oct, 1996,
      p.54
     47.KPMG International Survey of Environmental Reporting，KPMG
      Marwick Thorne, 1993, London
     48.Kreuze, J. G., Newell, G. E. & Newell, S. J. — “What companies are
      reporting”，Management Accounting, Jul, 1996, p.37-43
     49.Lober, D. J. — “What makes environmental reports effective：current trends in
      corporate reporting”，Corporate Environmental Strategy, Vol.4, No.2, 1996,
      p.15-54
     50.Lucas, A. — “First steps taken in consolidating environmental reporting”，
      Chemical Week, Vol.156, No.9, Mar 8, 1995, pp.9
     51.McC, J. — “A new disclosure environment”，CFO, Feb, 1996, p.12
     52.Niskala, M., and Pretes M. — “Environmental reporting in Finland：A note on the
      use of annual reports”，Accounting, Organizations & Society, Vol.20, No.6,
      Aug, 1995, pp.457-466
     53.Patten, D. M. — “Intra-industry environmental disclosure in response to the
      Alaskan oil spill：a note on legitimacy theory”，Accounting, Organizations &
      Society, Vol.17, No.5, 1992, p.471-475
     54.Rice, F. — “Who scores best on the environment”，Fortune, Jul 26, 1993,
      p.104-111
     55.Roberts, M. — “Care moves east and to smaller companies”，Chemical Week
      , Dec 7, 1994a, p.48-49
     56.Roberts, M. — “Chemicals top industry sectors in environmental reporting”，
      Chemical Week, Vol.155, Jul 20, 1994b, p.11
     57.Roberts, M. — “Green reports get grades”，Chemical Week, Aug 4, 1996, p.14
     58.Roberts, M. — “U.K. environment reports short on facts”，Chemical Week
      , Vol.156, No.4, Feb1, 1995, p.18
     59.Roberts, M. & Stringer, J. — “Environmental reporting：companies strive for
      credibility”，Chemical Week, Aug 21, 1996, p.18-19
     60.Rockness, J. — “An assessment of the relationship between U.S. corporate
      environmental performance and disclosure”，Journal of Business Finance and
      Accounting, 1985, p.339-954
     61.Scott, A. — “ICI develops environmental burden reporting”，Chemical Week
      , Jul 29, 1997, p.79
     62.Story, M. — “Damning bill of health for the environment heralds mandatory
      reporting”,1997
     63.SustainAbility，The 1996 Fortune 100 Survey of Corporate environmental
      Reporting, 1997, SustainAbility Ltd., London
     64.Trotman, K. T. — “Social responsibility disclosures by Australian companies”，
      The Chartered Accountants in Australia, March, 1979, p.24-28
     65.Unger, C. — “environmental corporate reporting：Do we really need a new
      standard？”，Total Quality Environmental Management, No.5, 1995, p.77-82
     66.United Nations Environment Programme – Industry and Environment
      （UNEP IE），Company environmental reporting – A Measure of the Progress of
      Business & Industry Towards Sustainable Development Technical Report,
      No.24, 1994, UNEP, Paris
     67.Wiseman, J. — “An evaluation of environmental disclosures made in corporate
      annual reports”，Accounting, Organizations and Society, Vol.7, No.1,1982,
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     68.World Industry Council for the Environment，WICE — “Environmental
      reporting：a manager’s guide”，1994
     69.Young, C. W. — “Measuring environmental performance”， In R. Welford（Ed）,
      Corporate Environmental Management - systems and strategies, ch.9, 1996,
      p.150-176, Earthscan Publications Ltd., London
描述 碩士
國立政治大學
科技管理研究所
86359004
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002001460
資料類型 thesis
dc.contributor.advisor 溫肇東zh_TW
dc.contributor.advisor Jordan Wenen_US
dc.contributor.author (Authors) 陳泓志zh_TW
dc.contributor.author (Authors) Griffy Chenen_US
dc.creator (作者) 陳泓志zh_TW
dc.creator (作者) Chen, Griffyen_US
dc.date (日期) 1998en_US
dc.date.accessioned 21-Apr-2016 09:44:14 (UTC+8)-
dc.date.available 21-Apr-2016 09:44:14 (UTC+8)-
dc.date.issued (上傳時間) 21-Apr-2016 09:44:14 (UTC+8)-
dc.identifier (Other Identifiers) B2002001460en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85868-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 科技管理研究所zh_TW
dc.description (描述) 86359004zh_TW
dc.description.abstract (摘要) 本研究蒐集各國企業所發行之獨立環境報告（Corporate Environmental Reports）共84份，採內容分析的研究方法，針對環境報告的內容進行研究分析。本研究建立一種評量模式，以聯合國環境規劃署（UNEP）所建議之環境報告揭露主題作為觀察評量單元，依揭露內容的完整性與相關主題的系統整合度，將環境報告于各單元的表現分為四個等級，依次給予0-3的權重分數，各單元所得分數加總即為整份環境報告的揭露成果。zh_TW
dc.description.abstract (摘要) Abstracten_US
dc.description.abstract (摘要) 目 錄
     第一章 緒論 ……………………………………………………. 1
     第一節 研究動機 ……………………………………………1
     第二節 論文結構 …………………………………………... 3
     第二章 文獻回顧 ……………………………………………….. 5
     第一節 企業環境報告的重要性 ……………………………. 5
     第二節 企業環境報告的演進及相關研究 ………………10
     第三節 環境報告的指導方針與具體作法 ………………24
     第四節 環境報告製作所遭遇的困難與待改進的問題 …31
     第三章 研究方法 ………………………………………………35
     第一節 研究架構 ………………………………………….35
     第二節 研究對象 ………………………………………….39
     第三節 研究方法與分析單元 …………………………….41
     第四節 研究限制 ………………………………………….42
     第四章 產業環境報告分析 ……………………………………..44
     第一節 分析評量方法 ……………………………………..44
     第二節 產業別分析 ……………………………………..48
     一、 電力產業 ………………………………………….48
     二、 汽車產業 ………………………………………….78
     三、 能源產業 ………………………………………..106
     四、 消費品產業 ……………………………………115
     五、 資本設備產業 ……………………………………123
     六、 化學產業 ………………………………………...131
     七、 服務性產業 ……………………………………139
     八、 森林產品與造紙產業 …………………………..146
     第五章 產業別與地區別分析 ……………………………….155
     第一節 產業別分析 ……………………………………155
     第二節 地區別分析 ……………………………………172
     第六章 結論與建議 ………………………………………...178
     第一節 研究發現 ………………………………………...178
     第二節 研究建議 ………………………………………...187
     環境報告＆參考文獻 ………………………………………...189		-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002001460en_US
dc.subject (關鍵詞) 環境報告zh_TW
dc.subject (關鍵詞) 環境揭露zh_TW
dc.subject (關鍵詞) 環境績效zh_TW
dc.subject (關鍵詞) 環境責任zh_TW
dc.subject (關鍵詞) 環境管理zh_TW
dc.subject (關鍵詞) Environmental Reportsen_US
dc.subject (關鍵詞) Environmental Disclosureen_US
dc.subject (關鍵詞) Environmental Managementen_US
dc.subject (關鍵詞) Environmental Responsibilityen_US
dc.subject (關鍵詞) Environmental Performanceen_US
dc.title (題名) 企業環境報告研究zh_TW
dc.title (題名) Corporate Environmental Reports Researchen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 《參考文獻》
     中文部份
     1. 周玲臺 — “我國上市公司財務報告環保資訊之內容研究”，行政院國家科學
      委員會專題研究計畫或成果報告，1997年4月21日
     2.”證券發行人財務報告編制準則”，中華民國財政部證券管理委員會，民國七
      十七年六月公佈
     3.”公開發行公司年報應行記載事項準則”， 中華民國財政部證券管理委員會，
      民國八十年五月公佈
     英文部份
     1. Anonymous — “Companies vie to acquire enichem’s PET and PTA business”，
      Chemical Week, Feb 1, 1995, p.18
     2. Anonymous — “New EPA project could be key to one-stop reporting”，
      Environmental Management Today, Mar/Apr, 1996b, p.8
      3.Anonymous — “Reporting to the public on your environmental performance”，
      Environmental Manager, Vol.6, No.11, Jun, 1995, p.5-7
     4.Anonymous — “Simply not working”，Business Europe, Vol.35, No. 4, Jan 30,
      1995, p.1-2
      5.Ashford, N. A. & Meima, R. — “Designing the sustainable enterprise summary
      report”，International Research Conference, 2nd ed., 1993, The Greening of
      Industry Network, Cambridge, Massachusetts
      6.Ball, S. & Bell, S.，Environmental Law, 2nd ed., 1994, Blackstone, London
      7.Bates, G. M.，Environmental Law in Australia, 4th ed., 1995, Butterworths,
      Sydney
      8. Bebbington, J., Gray, R. & McPhail, K. —“Teaching ethics in accounting and the
      ethics of accounting teaching：educating for immorality and a possible case for
      social and environmental accounting education”，Accounting Education 3, 1994,
      p.51-75
      9.Bebbington, J., Gray, R., Thomson, I. & Walters, D. — “Accountant’s attitudes
      and environmentally-sensitive accounting”，Accounting and Business Research,
      Vol.24, No.94, 1994, p.109-120
     10.Bebbington, J., Gray, R., Thompson, I. & Walters, D. — “The greening of
      enterprise：an exploration of the (non) role of environmental accounting and
      environmental accountants in organizational change”，Critical Perspectives on
      Accounting, 1995, p.211-239
     11.Bebbington, J., Gray, R. & Walters, D.，Accounting for the Environment, 1993,
      Paul Chapman Publishing Ltd., London
     12.Bennett, M. & James, P. — “Environmental-related performance measurement in
      business”，From Emission to Profit and Sustainability, 1994, unpublished
     13.Bergeson, L.L., Bergeson, W. & Neuman — “EPA closer to including chemical
      use data in TRI”，Pollution Engineering, Nov, 1996, p.41-44
     14.Billing, R. & Scott, B. — “Renewable reporting”，CA Magazine, Mar, 1995,
      p.62-64
     15.Blas, M. M., Conesa, I. M. & Stittle, J. — “Environmental reporting in Europe：
      an analysis of UK and Spanish developments”，European Business Review
      , Vol.97, No.5, 1997, p.215-223
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