碳排放量、綠化投資策略與公司續效

Abstract

本研究針對台灣上市櫃公司之環境績效-碳排放量與單位成本碳排放量(噸/千元)，探討其與公司績效之關係。實證結果顯示，碳排放量與單位成本碳排放量與公司績效呈負向關係；採綠化投資策略之企業其碳排放量與公司績效的負向關係顯著高於非綠化投資策略企業。故研究結果支持企業低碳排放量與低單位成本碳排放量有助於公司績效的表現。

This study examines the association between carbon emission levels or carbon emission levels of unit cost (ton per thousand dollars) and firm performance in Taiwan. The empirical results show that carbon emission levels and carbon emission levels of unit cost are negatively related to firm performance; especially, the relationship between carbon emission levels and firm performance is more negative for the firms adopting green investment strategy than the firms without adopting green investment strategy. The results of this study suggest low carbon emission levels and low carbon emission levels of unit cost can improve firm performance.