我國產業環境會計資訊揭露之探討

Abstract

本研究旨在探討我國產業環境會計資訊之揭露，問卷對象為樣本企業在民國96年度以前已實施環境會計制度者、查核樣本企業之會計師事務所、國內研究環境會計之學術團體，研究方法採問卷方式，證實方法採簡單百分比法及配適度檢定。研究結果發現： (1)新頒布的我國產業環境會計指引能表達企業在環境會計面的努力與成果，惟對環境效益的部分應更進一步建置產業一般指標與企業特殊指標。環境會計資訊之表達應包括環境成本及效益總表，並認為企業致力表達與揭露環境會計資訊不會造成企業負面形象。 (2)現行年報環境資訊揭露較偏向負面揭露，未充分與完整揭露企業積極改善環境的努力。在揭露原有污染賠償及處分資訊外，再新增環境會計資訊之揭露。 (3)加入環境會計資訊至資訊揭露評鑑系統，並有加分的獎勵項目誘因，可以提高企業揭露環境會計資訊的意願。 (4)依環境污染程度高低為政府未來推動環境報告書之對象，環境報告書揭露內容環境成本項目，可由環境會計資訊取代。 (5)由政府國營事業率先建置環境會計制度，以作為民間企業的表率。政府全面要求企業揭露環境會計資訊前，宜分期分階段對不同廠商作有計劃及長期輔導。由政府機關頒布環境會計資訊成本及效益總表之編製作業手冊，使環境會計資訊提供者、使用者有所依循。政府在建立企業社會評等系統時，可將揭露環境會計資訊列入評審項目。

The purpose of this study is to investigate the practices of Taiwan’s Industries in disclosing their environmental accounting information. This research was conducted by using the survey questionnaires. The survey objects are the selected sample companies, the auditors of these sampling companies, and the academic research organizations specializing in environmental accounting. The statistical methods used are simple percentages and the Goodness-of-Fit test. The results of the study are as follows: (1) The newly issued environmental accounting guidelines for Taiwan’s industries can present the endeavors and accomplishments of individual companies in its environmental accounting; however, the governmental agencies should take further steps to set up both general and specific indicators about environmental benefits. Environmental accounting information should include the environmental cost-and-benefit table. Companies’ environmental accounting information disclosures will not affect the public to have negative societal impressions on them. (2) The current environmental information disclosures of Taiwan’s public offering Plcs tend to expose the negative aspects and fall short on showing industries’ efforts in improving environment. In addition to the exposure of compensation and penalty information for polluting, there should be an increase in the items of environmental accounting information. (3) Companies’ willingness to disclose environmental accounting information can be raised if the Corporate Information Disclosure &Transparent Ranking System are added. (4) Government agencies can promote the environmental information disclosure by issuing the corporate environmental report according to the pollution levels the companies commit. The environmental cost items can be substituted by the environmental accounting information. (5) State-owned enterprises can set a good example by establishing the environmental accounting information first. Before requesting all industries to disclose the environmental accounting information, government agencies should draw up timelines for different companies and have well-planned, long running guidance for them too. In addition, governmental agencies can issue an environmental accounting information cost-and-benefit booklet for information providers and users to follow. When government agencies build a corporate social responsibility evaluating system, they can subsume the disclosure of environmental accounting information as evaluation items.