碳排放與企業績效之關聯性-石化產業CSR實證分析;Correlation between Carbon Emissions and Corporate Performance-An Empirical Analysis of CSR Concept in Petrochemical Industry

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题名:	碳排放與企業績效之關聯性-石化產業CSR實證分析;Correlation between Carbon Emissions and Corporate Performance-An Empirical Analysis of CSR Concept in Petrochemical Industry
作者:	王禎輿;Wang, Chen-Yu
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	低排碳;企業社會責任;永續經營;經營績效;石化產業
日期:	2019-06-24
上传时间:	2019-09-03 15:24:49 (UTC+8)
出版者:	國立中央大學
摘要:	企業不只創造經營績效，更需要面對環境保護法規。以目前的世界商業趨勢，各國企業重視環境友善，致力於減少碳排放量，以達永續經營之目標。本研究以我國的石化產業做為研究範疇，探討民間企業積極響應減碳之全球趨勢下，石化產業的低排碳之績效。本研究發現，我國石化業積極響應政府的減量措施，逐步達成國際智庫耗能產業轉型之目標。另一方面，石化產業2016年以來積極在製程上改善生產設備，改善生產過程的排碳問題，並且積極推動自主性溫室氣體減量工作，朝向減少耗能產業排碳之生產型態轉型。而在迴歸分析的結果顯示，碳排放量的增加或者減少無論是對於營業收入淨額或是每股淨值皆不具影響力，如此代表石化產業無法透過減碳或是增加排碳量來提振經營績效。然而，根據相關係數分析的結果，碳排放的變化趨勢與經營績效呈現正相關。依據研究結果，本文提出三點研究建議，第一、石化產業重視低排碳的生產模式，以肩負企業社會責任；第二、尋求良好的替代能源，提高耗能產業的能源效率；第三、石化產業藉由加強公司治理以提高經營效率，彌補減碳之產出損失。;Enterprises not only create business performance, but also face environmental protection regulations. This study takes Taiwan′s petrochemical industry as a research area to explore the performance of low-carbon emissions in the petrochemical industry under the global trend of private enterprises actively responding to carbon reduction. The study found that Taiwan′s petrochemical industry actively responded to the government′s reduction measures and gradually reached the "emission efficiency" of the international think tank energy-consuming industry transformation. On the other hand, since 2016, the petrochemical industry has been actively improving production equipment in the process, improving the carbon emission problem in the production process, and actively promoting the autonomous greenhouse gas reduction work, towards the “energy efficiency” and “material efficiency” of the energy-consuming industry transformation. In empirical analysis show that the increase or decrease in carbon emissions does not affect the net operating income or the net value per share. However, according to the results of correlation coefficient analysis, the trend of carbon emissions is positively correlated with business performance. Based on the research results, this paper proposes three research proposals. First, the petrochemical industry attaches importance to low carbon emission production mode to shoulder corporate social responsibility. Second, seeks good alternative energy sources and improves energy efficiency of energy-consuming industries. Third, The petrochemical industry compensates for the loss of carbon production by strengthening corporate governance to improve operational efficiency.
显示于类别:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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