The Disclosure of Social Responsibility, Payment of Recycling Fees and Operating Performance

• Main Authors: Yi-Ling Huang, 黃怡菱
• Other Authors: En-te Hsu
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/70024811622533437814

碩士 === 東海大學 === 會計學系 === 103 === In order to solve the environmental pollution problem that is caused by the solid wastes, the Taiwan Environmental Protection Administration implemented the “4-in-1 recycling program” in 1997. This program includes the recycling fees paid by the manufacturers and importers, local cleaning teams and the residents in the community. Therefore, if firms evade the recycling fees, the recycling system will be unsound and the benefits of stakeholders will be decreased. We take “whether firms pay recycling fees” as a moderator to examine the relationship between whether firms release social responsibility reports and firms’ operating performance. To start with, this study finds that releasing social responsibility reports is significant and positive related to operating performance. Next, this study finds that paying the recycling fees is significant and positive related to operating performance. Finally, this study shows that the relationship between releasing social responsibility reports and operating performance is stronger when firms pay the recycling fees compared to the relationship between these two when firms do not pay the recycling fees.