Study On The Influence Factors Of Disclosures In Environmental Information And The Performance Of The Disclosure
碩士 === 國立彰化師範大學 === 會計學系 === 98 === The global environmental problems have become more and more worst, and the public began to pay attention to environmental protection issues, and the environmental problems of the corporations have caught the public’s attention mostly. Recently, a few corporations...
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| Format: | Others |
| Language: | zh-TW |
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83189494746618045245 |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 98 === The global environmental problems have become more and more worst, and the public began to pay attention to environmental protection issues, and the environmental problems of the corporations have caught the public’s attention mostly. Recently, a few corporations have become more aware of the importance of environmental issues to all levels of their operations and begun to establish environmental accounting system or publish corporate environmental reports which could communicate with stakeholders.
Prior researches on disclosures in environmental information primarily used second data to investigate on the influence factors of disclosures or investigate on the performance of disclosures, but a few researches investigated on the influence factors of disclosures in environmental information and the performance of disclosures to corporations which concern about environmental protection issues. The object of the study is to explore the influence factors of disclosures in environmental information and the performance of disclosures on those corporations which have established the environmental accounting system or have published corporate environmental reports. The structural equation model (SEM) will be utilized to analyze the data from questionnaires.
The result of this study indicates that corporations have become more aware of the importance of environmental issues to all levels of their operations. Various factors such as government regulation, stakeholder pressure and public pressure have often been cited as three contributing factors to the change in attitude.
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