Based on the fact that the globalization has affected the economic and commercial trade exchanges between countries more frequently, the issue of greenhouse effect and environmental pollution has also become increasingly concerned by the government. In order to meet the requirements of laws and regulations and enhance corporate impression, enterprises will move toward the green management business model. Also, the supply chain and value chain management is the key to sustainable development for enterprises. This research will collect the carbon emission information from the social reports published by the enterprises in Taiwan and evaluate the activity structure of company’s value chain which meet the green definition. Then, we discuss the relationship between the carbon emission information and corporate performance and further analyze whether the correlation between carbon emission information and other variables of companies with green value chain management in Taiwan will be affected. The empirical results show that carbon emissions are negatively correlated with corporate performance. After being measured by green value chain management, the relationship between carbon emissions and Tobin’s Q and EVA is partly affected by support activities, main activities and the overall facet of green value chains. This study therefore concludes that companies should implement green value chain management and improve their Tobin’s Q. The main activities in green value chain management can improve EVA by the negative impact of carbon emissions.
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