企業環境責任與環境會計資訊揭露之關係－－綠色智慧資本與環境績效的中介效果

The Relationship between Corporate Environmental Responsibility and Environmental Accounting Information Disclosure: Mediation Effect of Green Intellectual Capital and Environmental Performance

有鑒全球及社會環保意識的抬頭，並認為企業對環境的影響深遠，所以對其環保行為也就特別重視。諸多因素令企業逐漸意識到利害關係人所帶來的環保壓力，因此在營運過程中，須將企業環境議題列入經營決策考量，甚至以更前瞻性的環保策略來因應，使得企業近年來興起提倡環境的社會責任等相關綠色管理趨勢。本研究以利益關係人理論及資源基礎觀點出發，探討企業環境責任的建立對環境會計資訊揭露的影響過程中，是否透過一些中介因子來強化其資訊揭露的效益。研究以上市（櫃）電子或製造業公司為分析對象，運用問卷調查進行資料蒐集，以SEM並輔以偏差校正bootstrap 檢定模式的中介效果。計回收90 家有效樣本公司，結果顯示：綠色智慧資本與環境績效在企業環境責任與環境會計資訊揭露間具完全中介效果。此結果對企業環境責任到環境會計資訊揭露間的過程有更進一步的認識。

Corporations now pay more attention to their environmental protection due to growing global awareness of the issue and concern that corporate behaviors have long term environmental impact. Stakeholders have pressed corporations to become more sensitive to environmental protection, thus, corporations in recent years include environmental issues in their operational processes, even adopting more proactive environmental strategies in their management decision-making. This has ushered in the trend of green management which advocates environmental responsibility in society. Using the viewpoints of stakeholder theory and resource-based theory as springboard, this study aims to explore, in the establishment of corporate environmental responsibility, whether certain mediating factors are utilized in the process to strengthen the effects of environmental accounting information disclosure. Using Taiwanese listed companies of electronics or manufacturing sectors as analytical subjects, this study conducts survey questionnaires and employs structural equation modeling (SEM) supplemented with bias-corrected bootstrap analysis to evaluate the model’s mediating effects. With a recovery total of 90 companies serving as valid sample for analysis, this study found that: green intellectual capital and environmental performance have full mediating effects on the relationship between corporate environmental responsibility of TMT and environmental accounting information disclosure.