高階經營團隊之環境倫理價值觀與企業智慧資本：環境管理的中介效果

Abstract

高漲的環保意識對於全球商業經營環境產生了重大改變，企業要在未來的競爭中取得優勢，高階經營團隊（top management team; TMT）的環境倫理價值觀、環境管理及智慧資本都扮演重要角色。本研究之主要目的在於探討TMT的環境倫理價值觀是否會透過企業環境管理的中介效果而促進綠色觀點智慧資本之蓄積，藉以建構一個環境管理前因與結果的模式。本研究以中華徵信所出版之台灣地區大型企業排名前5000大製造業作為研究對象，回收123家公司共389份高階主管有效問卷，藉由結構方程模式及bootstrap分析檢測，結果顯示：（1）TMT的環境倫理價值觀與環境管理具正向相關；（2）環境管理的推動有助於智慧資本的蓄積；（3）環境管理在TMT的環境倫理價值觀與智慧資本之間具有完全中介效果。由於過去文獻較為欠缺連結環境管理前因與結果之研究，特別是以TMT觀點的環境倫理議題，故本研究可以補足上述研究缺口，並提出管理實務的具體建議。

The rising consciousness of environmental protection has made tremendous changes in the global business environment. For firms to gain competitive advantages in the future, environmental ethics values of top management team (TMT), environmental management, and intellectual capital all play important roles. This study aims to investigate whether the environmental ethics values of TMT facilitate the accumulation of firm intellectual capital through the influence of environmental management, and then to establish a model including antecedents and consequences of environmental management. Using a list of top 5,000 enterprises in Taiwan provided by China Credit Information Service Ltd. as the sample frame, this study collected survey data from 389 top executives of 123 firms. Employing structural equation modeling and bootstrap analysis, this study found that: (1) there was a positive relationship between environmental ethics values of TMT and environmental management; (2) environmental management could help the accumulation of firm intellectual capital; (3) environmental management fully mediated the relationship between environmental ethics values of TMT and firm intellectual capital. The literature lacks empirical evidence with regard to the antecedents and consequences of environmental management. This study fills the void by examining the perspective of TMT and provides managerial suggestions.