綠色會計資訊揭露與利害關係人關聯性之研究

本研究旨在探討台灣上市公司綠色會計資訊揭露程度與利害關係人間之關聯性，以2001 年至 2003 年間上市公司為研究樣本。研究結果顯示，台灣上市公司之綠色會計資訊揭露程度普遍不佳，此結果之可能原因在於公司認為綠色會計資訊係屬於非強制化資訊，揭露成本可能超過之利益所導致。而公司當年度之罰款與賠償與對未來年度之環境支出預算數，則皆與公司之綠色會計資訊揭露程度呈正相關，顯示當公司存在環保重大相關之事件或預期投入金額時，將會影響公司揭露自身環境資訊之策略。而公司規模越大與污染特性越強的公司，其資訊揭露程度亦顯著高於規模較小與污染性質較低的企業，表示在權衡利害關係後，企業會傾向提供對其有利之報導予社會大眾。就整體而言，影響綠色會計資訊揭露程度的主要壓力來源還是在於社會責任的履行。

The purpose of the research is to probe into the relationship between information disclosure of Green Accounting and stakeholders in Taiwan listed companies at stock exchange market using the data during 2001 to 2003 as the research sample.According to the research, it shows that the extent of information disclosure of Green Accounting in Taiwan listed companies is not generally good, the reason leading to the result is that companies are of the opinion that the information of Green Accounting is non-forced and the cost of exposure may exceed the interests. Fines and indemnification of the companies of the year and environment budget for the future all follow a positive result with the extent to the information disclosure of Green Accounting, which shows that the strategies to disclose companies’ environmental information may be affected when companies are involved in critical environmental incidents or in expected invested capital. The larger of a company’s scale and the higher polluted companies, the higher extent of the information disclosure than companies of smaller scale and lower polluted. This fact reveals that after weighting the interests, enterprises may tend to report good news to the society. Overall, the main source of pressure causing the extent of information disclosure in Green Accounting is the implementation of social responsibility.