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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉順仁(Shuen-Zen Liu) | |
dc.contributor.author | Noriyoshi Okada | en |
dc.contributor.author | 岡田昇祥 | zh_TW |
dc.date.accessioned | 2021-06-16T23:28:46Z | - |
dc.date.available | 2021-02-22 | |
dc.date.copyright | 2021-02-22 | |
dc.date.issued | 2021 | |
dc.date.submitted | 2021-02-02 | |
dc.identifier.citation | 阪 智香・大鹿 智基[2011]「CO₂排出量の株価説明力と情報開示の影響」『会計プログレス』第12号:1-12。 阪 智香・大鹿 智基[2011]「排出量取引制度参加等と企業価値」『會計』第180巻第4号:557-571。 加藤 康之[2018]『ESG投資の研究 理論と実践の最前線』一灯舎出版。 CDP氣候變遷報告日本版2016年度。 東洋經濟「重視ESG之企業」排行榜。 阪 智香[2001]『環境会計論』東京経済情報出版。 地球環境産業技術研究機構[2008]「長期と中期のCO₂排出削減費用の分析」地球環境産業技術研究機構。 須田 一幸・山本 達司・乙政 正太編著[2007]『会計操作』ダイヤモンド社。 環境省[2007]「環境報告ガイドライン-持続可能な発展を目指して-」環境省。 Brian W. Jacobs, Vinod R. Singhal, Ravi Subramanian. 2010. An empirical investigation of environmental performance and the market value of the firm. Journal of operations management 28(5) : 430–441. Ali Fatemi, Martin Glaumb, Stefanie Kaiser. 2018. ESG performance and firm value: The moderating role of disclosure. Global finance journal 38 : 45-64. James A. Ohlson. 2001. Earnings, Book Values, and Dividends in Equity Valuation : An Empirical Perspective. Contemporary Accounting Research 18(1) : 107-120. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/65182 | - |
dc.description.abstract | 美國聯邦政府將於拜登上任後採行脫碳路線。日本政府也在全球脫碳意識的推波助瀾下,宣布將在2050年達成溫室氣體實質零排放的「碳中和」。但日本僅止於政策提議,並未明確立法等使其具備強制力。若未運用法令等強制力手段,便只能期望市場參與者主動配合。然而日本向來被認為視經濟利益重於社會利益,不免令人懷疑此方式是否真具執行力。因此,本研究著眼於企業環境績效重要指標的「CO₂減量措施」,以實證方式,驗證企業CO₂減量措施對企業價值之影響。 分析結果,股市對於採取CO₂積極減量措施之企業,給予低度評價。環境對策對於企業來說確實可以提升其正面評價,以獲得更多顧客並使營收利益增加,但投資人所關注的是,其所增加之利益是否可大於衍生於環境對策之成本。根據單一年度的研究分析結果顯示,經營者之環境對策與投資人的期待並不相符。 | zh_TW |
dc.description.abstract | With the incoming Biden administration, the United States, a federal government, will turn to decarbonization. Pushed by the global momentum for decarbonization, the Japanese government also declared the aim of being 'carbon neutral' by reducing greenhouse gas emissions to virtually zero by 2050. However, this is only a policy proposal that lacks enforceability clearly stated in the law. Lacking enforceable means of regulation, we can only expect the voluntary efforts of market participants. However, in Japan, where the focus is on whether it links to economic returns rather than social returns, the above declaration's execution is doubted. Therefore, in this study, we focus on the efforts to reduce CO₂ emission, which is an important factor for corporate environmental performance, and empirically examine the impact of the efforts to reduce CO₂ emission by corporations on corporate value. The analysis results confirm that the stock market gives a low evaluation to companies actively working to reduce CO₂ emissions. Taking environment actions can surely help enterprises increase profit owing to getting positive reviews from society and expanding new customers. Yet investors put emphasis on that whether the increasing profit outweigh the cost from environment actions or not. Based on research results of the single year, it is thought that the environment actions made by the management is inconsistent with the expectation of the investors. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T23:28:46Z (GMT). No. of bitstreams: 1 U0001-0202202116004400.pdf: 1519405 bytes, checksum: 5e1842f85c693f582b2d06b4edcc2cd9 (MD5) Previous issue date: 2021 | en |
dc.description.tableofcontents | 中文摘要 i ABSTRACT ii 目次 iii 表目錄 iv 第一章 研究背景 1 第二章 先行研究與假說 3 第一節 先行研究 3 第二節 假說 4 第三章 分析模型 5 第四章 資料 6 第五章 分析結果 8 第六章 結論 10 參考文獻 12 附錄 13 | |
dc.language.iso | zh-TW | |
dc.title | 企業的CO₂減量措施與企業價值 | zh_TW |
dc.title | Efforts to reduce CO₂ emission by corporations and corporate value | en |
dc.type | Thesis | |
dc.date.schoolyear | 109-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 劉心才(Hsin-Tsai Liu),曾智揚(Chih-Yang Tseng) | |
dc.subject.keyword | CO₂,企業價值,ESG,脫碳,社會利益, | zh_TW |
dc.subject.keyword | CO₂,corporate value,ESG,decarbonization,social return, | en |
dc.relation.page | 18 | |
dc.identifier.doi | 10.6342/NTU202100395 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2021-02-03 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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