請用此 Handle URI 來引用此文件: http://hdl.handle.net/11455/92898
標題: 國營企業及民營化企業永續報告與環保支出及經營績效的關聯性
The Relation between Government-Owned Enterprises and Privatization Enterprises Sustainability Report with Environmental Expenditure and Performance
作者: Lin-Chun Sung
宋鈴君
關鍵字: Corporate social responsibility
Corporate sustainability report
Operating performance
Environmental expenditure
Employee productivity
企業社會責任
永續報告書
環保支出
員工生產力
經營績效
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摘要: 近年來經濟、科技的蓬勃發展,同時也為社會、環境帶來了嚴重的問題,如金融海嘯、環境汙染及能源過度消耗等,在人民意識及環保意識抬頭,對企業所應負起社會責任的要求也日漸提高。本文首先探討提供永續報告書及企業社會責任投入之國營企業及民營化企業,與其環保支出之關聯性;其次,分析提供永續報告書及企業社會責任投入之國營企業及民營化企業,與其員工生產力之關聯性;最後,探究提供永續報告書及企業社會責任投入,與其經營績效之關聯性。 實證結果發現,在國營企業部分,公司提供永續報告書相對使員工生產力提升,但在環保支出及經營績效方面卻無影響;在企業社會責任投入部分,其不影響員工生產力及經營績效,但將會使環保支出相對提高。在民營化企業部分,公司提供永續報告書及投入社會責任對環境支出、員工生產力及經營績效皆無顯著之影響。
The economy, science, and technology have been flourishing for recent years, but they also bring a serious problem to society and environment, for example, the financial crisis, environmental pollution, and natural resources that have been over wasting. To all companies, factories and industries should take responsibility for society because people's awareness of environmental protection has been rising. For government-owned enterprises and privatization enterprises, this study first examines the relationship between both corporate sustainability report and corporate social responsibility input and environmental expenditure. Secondly, to analysis the relationship between employee productivity and both corporate sustainability report and corporate social responsibility input. Finally, to explore the relationship between operating performance and both corporate sustainability report and corporate social responsibility input. The findings show that, for government-owned enterprises, the company that provides the corporate sustainability report improves the employee productivity. Although it improves the employee productivity, it doesn't increase its environmental expenditure and work well on performance. As for corporate social responsibility, it doesn't affect the corporate employee productivity and performance, but it can make the environmental expenditure improvement. For privatization enterprises, both the corporate sustainability report release and corporate social responsibility input have no significantly affect on the environmental expenditure and the employee productivity and operating performance.
URI: http://hdl.handle.net/11455/92898
其他識別: U0005-0307201510282100
文章公開時間: 2018-08-05
顯示於類別:高階經理人碩士在職專班

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