標題: 台灣企業建立ISO14001環境管理系統之決定要素與財務績效
Firms Decisions to Certify ISO14001 EMS and their Financial Performance – An Empirical Study of Taiwan
作者: 劉子衙
Tzu-Yar Liu
朱博湧
Po-Young Chu
管理科學系所
關鍵字: 驗證;環境績效;ISO14001環境管理系統;自我治理;綠色供應鏈;Environmental Performance;Environmental self-governance;ISO 14001 EMS
公開日期: 2006
摘要: 從國際標準組織(ISO)訂頒ISO14001環境管理系統標準以來,全世界的許多公司紛紛建立ISO14001環境管理系統。截至2005年4月份為止,全球已有88,800家不同類型和規模的組織通過ISO14001驗證。雖然已有許多實證研究檢視在先進國家推行自願性環境管理計畫之決定要素,但是在台灣推行這些自願性計畫的動機卻很少被提及。本研究目的在分析引導台灣上市上櫃公司建立ISO14001環境管理系統並尋求驗證之驅動要素。利用1996-2004年期間,332家取得ISO14001驗證和650家未獲得驗證的公司之長期追蹤調查資料為樣本,迴歸結果證明公司的外銷比率、公司規模、研發強度及科學園區廠商等四要素會影響公司採行ISO14001驗證之決策。整體而言,迴歸結果顯示,為了降低公害並改善環境品質,政府雖可透過政策性的工具,如提供補貼增加企業驗證的誘因;或是政府長期累積對環境保護的承諾,增加公司違反環境法規的潛在成本來鼓勵廠商推動ISO14001環境管理系統,但政策性工具對廠商是否通過ISO14001驗證並無強烈證據支持。同時,隨著全球化趨勢及相關綠色環保規範之要求,外銷導向型的台灣企業不斷面臨來自利害相關團體之持續壓力,比如說來自跨國企業公司所加諸的綠色供應鏈壓力,導致其較內需型產業更可能採行ISO14001標準,故企業為了企業形象及潛在市場,往往也會透過取得環保驗證,自發地降低整個生產過程中對環境的潛在破壞。整體而言,從實證結果顯示之主要管理意涵為:外銷導向的台灣企業由於承受來自全球綠色供應鏈(greening supply chain)之壓力,急於把ISO14001標準視為一可接受的合法性工具(legitimacy tool),因為它可用來協助台灣廠商交換合法性,故企業的環境活動與其財務績效之間並無顯著的差異關係存在。
Rare empirical studies have analyzed the responses of Taiwanese manufacturing firms to ISO 14001 despite firm responses to environmental issues being an important aspect of environmental management. This study empirically examines the determinants of firms’ environmental self-governance. Export-oriented Taiwanese firms, which face supply chain pressure from multinational firms and environmental concerns from foreign consumers, are found to be more likely than domestic-focused firms to adopt ISO 14001. This study also finds that several firm attributes are decisive for firm adoption of ISO 14001. However, this study does not find a significant impact of local governors’ political party affiliation on firms’ decisions on ISO 14001 certifications. Since the institutional forces such as greening supply chain pressures have become the major driver of the moves of Taiwanese firms towards more environmentally responsible operations, the estimation results demonstrate that Taiwanese firms regard the ISO14001 standard as an acceptable means of seeking legitimacy, establishing trust and long-term relationships with a wide range of stakeholders, and deflecting the scrutiny and interest of watchdog agencies and other interested parties worldwide; thus, no significant correlation exists between environmental and financial performance.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT009031805
http://hdl.handle.net/11536/38524
Appears in Collections:Thesis


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