| Operational efficiency integrating the evaluation of environmental investment: the case of Japan | |
|---|---|
| 學年 | 98 |
| 學期 | 1 |
| 出版（發表）日期 | 2010-01-01 |
| 作品名稱 | Operational efficiency integrating the evaluation of environmental investment: the case of Japan |
| 作品名稱（其他語言） | |
| 著者 | Kuo, Lopin; Huang, Shihping Kevin; Wu, Yen-Chun Jim |
| 單位 | 淡江大學會計學系 |
| 出版者 | United Kingdom: Emerald Group Publishing Limited |
| 著錄名稱、卷期、頁數 | Management Decision 48(10), pp.1596-1616 |
| 摘要 | Purpose – The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility. Design/methodology/approach – This research adopts the DEA method through a four-step analysis to examine inter-industry differences in terms of operational efficiency with environmental consideration. The sample comprises 32 Japanese firms from three different industries listed in the Tokyo Stock Exchange between 2001 and 2006. Findings – The results indicate a positive correlation with statistical significance in terms of a firm's environmental conservation cost, net income and economic benefit of environmental conservation for the three Japanese industries. In addition, the relationship among a firm's environmental conservation cost, CO2 emission reduction and total CO2 emission are positively correlated but without significance. In particular, business operational efficiency integrating social responsibility for anti-global warming initiatives ( =?total CO2 emission level) could be applied to distinguish differences in terms of operational efficiency among industries. Research limitations/implications – Japanese firms adopt a voluntary environmental disclosure; therefore this study is constrained by the availability of long-term data. Social implications – This study enables environmentally conscious investors and fund managers to distinguish the operationally efficient industries when taking environmental performance into account. Originality/value – The study is a novel attempt to analyze inter-industry differences in terms of operational efficiency when considering environmental conservation through the DEA method using a four-step analysis. |
| 關鍵字 | Environmental management; Social responsibility; Japan |
| 語言 | en |
| ISSN | 0025-1747 1758-6070 |
| 期刊性質 | 國外 |
| 收錄於 | SSCI |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | |
| 國別 | GBR |
| 公開徵稿 | |
| 出版型式 | 紙本 電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55018 ) |
| SDGS | 尊嚴就業與經濟發展,產業創新與基礎設施,負責任的消費與生產,氣候行動 |
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