The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan
碩士 === 國立政治大學 === 會計研究所 === 99 === This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental i...
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ndltd-TW-099NCCU53850022015-10-13T20:04:06Z http://ndltd.ncl.edu.tw/handle/24685099724578939481 The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan 企業環境資訊自願性揭露影響因素之實證研究-以我國化工業及電子業為例 Huang, Chia Ching 黃佳卿 碩士 國立政治大學 會計研究所 99 This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization. The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure. 張清福 2011 學位論文 ; thesis 72 zh-TW |
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碩士 === 國立政治大學 === 會計研究所 === 99 === This study applies society political theory to explain the voluntary environmental disclosure in annual reports. The sample consists of firms in chemical and electronic industries in Taiwan during 2007 and 2009. The determinants of voluntary environmental information disclosure include firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, and the extent of internationalization.
The empirical results indicate that the firm size, economic performance, ISO 14001 certification, environmental expenditure budgets, penalty, the extent of internationalization are significant determinants of voluntary environmental disclosure while ISO 14001 certification is the most significant determinant. Moreover, the firm size, economic performance, and environmental expenditure budgets are more influential in chemical industry than in electronic industry as determinants of voluntary environmental disclosure. On the contrary, ISO 14001 certification and penalty are more significant for electronic industry. Finally, the extent of internationalization shows positive relation with voluntary environmental disclosure.
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author2 |
張清福 |
author_facet |
張清福 Huang, Chia Ching 黃佳卿 |
author |
Huang, Chia Ching 黃佳卿 |
spellingShingle |
Huang, Chia Ching 黃佳卿 The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
author_sort |
Huang, Chia Ching |
title |
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
title_short |
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
title_full |
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
title_fullStr |
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
title_full_unstemmed |
The determinants of corporate voluntary environmental information disclosure – An empirical study of listed chemical and electronic companies in Taiwan |
title_sort |
determinants of corporate voluntary environmental information disclosure – an empirical study of listed chemical and electronic companies in taiwan |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/24685099724578939481 |
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