企業揭露環境資訊動機之研究

• Main Authors: Yi-Wen Liao, 廖以雯
• Other Authors: Yih-suan Wu
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/rv48j4

碩士 === 東吳大學 === 會計學系 === 93 === In order to analyze the factors of insufficient disclosures in environmental information and the prospection of corporate environmental disclosure (CED), we discuss incentives of companies disclosing environmental information in annual report to stockholders or in environmental report are discussed by questionnaires. Analysis is divided into three sub-sample groups, namely a normative, an interested party and a company group. Topics are: (1) incentives of CED, (2) disincentives of CED, (3) analysis on perceptions among three sub-sample groups, and (4) analysis on perceptions of companies different in characteristics. Empirics provide conclusions as followed: First, for company group, main incentive is accountability. Second,for company group, disincentives include general lack of awareness of environmental issues and absence of environmental information demand. Third, all three sub-sample groups are different in perspectives on incentives and disincentives. Forth, companies different in characteristics have different incentives of disclosing environmental information .