Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization?
學年 101
學期 2
出版（發表）日期 2013-07-01
作品名稱 Is environmental disclosure an effective strategy on establishment of environmental legitimacy for organization?
作品名稱（其他語言） 環境揭露對組織環境合理性的建立是個有效的策略嗎?
著者 Kuo, Lopin; Chen, Vivian Yi-Ju
單位 淡江大學會計學系; 淡江大學統計學系
出版者 Bingley: Emerald Group Publishing Ltd.
著錄名稱、卷期、頁數 Management Decision 51(7), pp.1462-1487
摘要 Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after implementation of the Kyoto Protocol. Design/methodology/approach – This study uses a sample consisting of 208 firms listed in the Japan Nikkei Stock Index 500 and adopts three-stage least-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social responsibility (CSR) reports, and environmental legitimacy. Findings – Results indicate that firms from environmentally-sensitive industries can significantly improve their perceived legitimacy by releasing CSR reports; firms with better prior environmental legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period; firms with better carbon reduction performance tend to have higher levels of environmental disclosure. In terms of carbon reduction performance, Japanese firms in the sample may reduce carbon dioxide emissions by 49.636 tons by allocating one million yens (approximately 9,670.3 euros or 12,328 US dollars) to environmental expenditure. Practical implications – The top three items of environmental disclosure in most Japanese firms' CSR reports are environmental management, development of alternative energies, and ecological information. These results reveal environmental behavior of sample firms in Japan to mitigate global warming. The managers should understand that the impact of substantive actions for environmental management on legitimacy is greater. Originality/value – Environmental management has become an important component of business management beliefs for most firms, and Japanese firms that belong to environmentally-sensitive industries are even more active in using CSR reports as an effective tool to establish their legitimacy image. 本研究探討自京都議定書生效後，日本企業若透過CSR報告書，揭露更多環境面的實質努力而非印象管理作為，並提供減緩暖化的管理方案及數據資訊給社會公眾，能否有助於提升企業環境合理性這種無形的組織資源?本文以日經500指數成分股中的208 家企業為例，採行三階段最小平方法進行分析，實證發現：環境敏感產業的企業，透過CSR報告書傳遞其環境管理的實質行動將能改善其環境合理性。此外，前期環境合理性較佳的企業，次期會積極於環境揭露，並提升環境合理性，再者，有較佳減排績效的企業傾向有較佳的環境揭露水準。依據樣本企業資訊，一百萬日圓的環境支出(約9,670.3歐元或12,328美元)或許能降低49.636噸的碳排放。實務意涵：這份研究我們可以一窺日本在環境揭露資訊上較關注環境管理、替代能源、研發及生態效益活動，此外，這些揭露的資訊呈現日本經理人如何減緩暖化的環境作為，並顯示企業採行更實質的環境管理行動會獲得公眾更高的認可提升環境合理性。原創價值：氣候變遷讓環境管理逐漸成為企業管理信念的重要核心部分，日本的經驗顯示，環境敏感產業的企業可透過CSR報告書，傳遞預防污染的實質環境改善資訊，可重塑公眾的認知，對提升企業的環境合理性形象是一項有效的工具。理論貢獻：本研究企盼能彌補策略性環境合理性理論在亞洲實證上的不足。
關鍵字 Japan; Corporate governance; Social responsibility; Disclosure; Corporate strategy; Environmental legitimacy; Environmental management; Environmental disclosure; Three-stage least-squares.
語言 en
ISSN 1758-6070
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Kuo, Lopin
審稿制度 是
國別 GBR
公開徵稿
出版型式 ,電子版,紙本
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