綠色環境管理與營運績效：Bounded-DEA之應用

Green Environmental Management and Operating Performance: An Application of Bounded-DEA

台灣可藉由綠色旅遊產業之發展，兼顧環保與經濟之雙重效益。然而在綠色休憩產業之供應鏈與價值創造過程中，旅館住宿業之綠色環境管理（GEM）與營運績效，往往扮演著關鍵角色。本文將生態面積指數（BAF）、企業社會責任（CSR）及減碳措施指標（CRI）等三個正外部性及二氧化碳排放量（CO2）之負向外部性，做為民宿業者進行GEM之四構面，利用設限變數資料包絡分析法（Bounded-DEA）與Box-Cox迴歸方程式，模擬日月潭國家風景區之民宿業者，在高、中、低GEM三情境下之營運績效。實證結果發現：(1)以未設限CCR-DEA所進行之組織再造，發現目標值有2個CRI大於1及5個CSR超過5之不合理現象；換言之，以失真的CCR-DEA方法，所推估之技術效率與組織再造將產生偏誤。(2)高情境GEM之技術效率0.861，顯著高於中情境（0.579）及低情境（0.512），而在差額變數調整百分比上，BAF、CSR及CRI所需增幅及CO2減量亦最大；反觀在中低情境下，有些業者反而可藉由減少GEM投入來提高營運效率。換言之，前者傾向支持社會影響假說及良好管理假說所述，GEM與效率應呈現正向關係，而後者則呈現抵換假說及焦點移轉假說之負向關係。(3)在營收績效方面，CSR及CO2對民宿之營收呈現不顯著關係，而傾向供需理論；在BAF及CRI構面，則呈現正向良好管理理論。且發現房價及住房率之提高對民宿業之營業收入可產生正面效益。(4)整合本文之實證結果，發現綠色環境管理大抵可有效提昇營運績效；且在需求價格彈性小於1下，民宿業不宜輕易採取降價措施而應強化非價格性競爭策略，進而提升住房率及營業收入。

Development of the green tourism in Taiwan brings benefits in both environmental protection and economic growth. Green environmental management (GEM) and operating performance are in particular crucial for the supply chain and value creation process in the hospitality sector. This paper adopts three positive externalities and one negative externality to measure GEM for the B&B businesses in the Sun Moon Lake Scenic Area. The former include the biotope Area Factor (BAF), corporate social responsibility (CSR), and carbon reduction indicator (CRI), whereas the latter involves the CO2 emission. Technical efficiency (TE) for each of the three GEM levels is estimated with bounded data envelopment analysis (bounded DEA). Box-Cox regressions are conducted to assess how the GEM, room rate, and occupancy rate affect the B&B industry. Empirical finding are as follows. (1) Organizational reengineering based on unconstrained CCR-DEA leads to an unreasonable result where two CRI values are higher than one and five CSR values are higher than five. (2) TE under high GEM is 0.861, which is significantly higher than that under medium (0.579) and low (0.512) GEM. In the former scenario, the changes in the slack variables are the largest, with the greatest improvement in BAF, CSR, CRI, and CO2 emission, which supports the social impact hypothesis and the good management hypothesis. In contrast, operating efficiency is raised by lower GEM in the two alternative scenarios, which supports the tradeoff hypothesis and the shift of focus hypothesis. (3) The B&B sales revenue is insensitive to CSR and CO2, which is consistent with the market demand and supply theory. The positive good management hypothesis is substantiated as regards BAF and RCI. The room rate and occupancy rate are positively related to the B&B sales revenue. (4) Overall, GEM effectively raises TE and revenue at a cost of more GEM input. Since the price elasticity of demand is lower than one, the B&B business should focus on non-price strategies rather than a price cut strategy and increase the occupancy rate and operating performance.