| Summary: | 碩士 === 崑山科技大學 === 企業管理研究所 === 99 === This study adopts 3,803 companies listed on TSE shareholder meeting annual report as research samples during 2007 to 2009 and discusses the environmental information disclosure (EID) at present. In this study we use the content analysis, score the EID by the shareholder meeting annual report, and then carries on the regression analysis. In the description statistics, The EID of “economic factors ” gets the most high score, next is the EID of “condition of company pollutes against system ”, the third is the EID of “other related environment information”, finally is the EID of “ lawsuit event”. For the profession side: Cement industry gets highest EID, the next is Plastics industry. In compare means aspect, the EIDs of environment sensitive industry(ESI) are higher than non-ESI, including the EID of “economic factors”, “ condition of company pollutes against system ”, “other related environment information”, and “total score of EID”, except the EID of “lawsuit event”. In firm characteristics aspect, the “firm size” of ESI is higher than non-ESI, the “firm age” and “financial leverage” of ESI are lower than non-ESI; In the regression analysis aspect, the ESI industries, companies pass through the ISO 14000 authentication, the size of company get bigger and the companies’ age is more longer, and the more the number of firm’s employee, its’ EID score is higher. Besies, the greater the debt ratio and the profitability, its’ EID score is lower. This research''s contribution has three fold: First, the past Taiwan literature pointed out: The environment sensitive industries do not disclose more environment information than non- environment sensitive industries, our research pointed out, in recent years environmental consciousness knew enhancement, under government''s request, environment sensitive industry has remarkable positive influence on environment information disclosure; Second, past research only proposed the determinants of “environment information disclosure total score” , this research proposes the determinants of “the environment information disclosure total score “ and four composition of environment information disclosure; Third, this research proposed one factor,the financial leverage,whichTaiwan has not carried on its contribution to the environment information disclosure, and our finding is that the financial leverage of environment sensitive industry obviously is lower than the non-senvironment ensitive industry, and the relationships between the financial leverage and the environment information disclosure total score is remarkably negative correlated.
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