綠色績效與企業經營績效之關聯性研究－歐美企業比較實證

Abstract

隨著近來社會大眾對環境意識的提升，許多企業與政府等機構開始重視綠色等相關議題，進而使得國家政策與法規等相關條件限制也愈來愈嚴苛，然而以往企業以”Green”為經營理念時，能否創造對等的獲利績效往往被強烈地質疑；近來有許多文章將企業執行綠色之成效與企業之競爭力相連結，綠色創新力(Nidumolu, Prahalad et al. 2009)提及若企業致力於綠色，不僅僅能使企業避免許多法規的制定或更改，更能因此掌握新商機、刺激企業本身的創新能力進而提升企業的競爭力。

本文將探討企業綠色績效與長短期財務經營績效之間的關聯，進一步實證比較歐洲企業與美國企業之間執行綠色的成效與差異，並藉此探討企業如何透過綠色創新力來提升企業未來之競爭力。本研究係透過Newsweek所公布的Green Rankings進行實證探討。此外，排行榜中更是有詳細環境績效指標及企業在不同綠色層面的表現，進而可更詳細地探討企業如何透過不同綠色活動的投入來提升未來的競爭力。

Due to the rising environmental consciousness from the public, many organizations including companies and governments start to emphasize on Green issues. More stringent policies and regulations have imposed. However, low profitability was usually connected with green investment for the firms adapting “Green” as their core business concept. In contrast, some articles have suggested for the linking between doing green and increasing competitiveness. The companies invest in green would not only prevent the companies from the risk of litigation but also enhance the ability of innovation.

This study explores the relationship between a firm’s green performance and its financial performance. In this thesis, the database from Newsweek Green Rankings is adopted to conduct the empirical study. In addition, the content of the green ranking provides some detailed information such as green impact, management and disclosure to facilitate further investigation of the companies.

The research will discuss the results and the differences among the European and American companies. The empirical findings are used to clarify how the companies improve their competitiveness by doing green.