會議論文
| 學年 | 100 |
|---|---|
| 學期 | 2 |
| 發表日期 | 2012-07-03 |
| 作品名稱 | The Effects of Stakeholders and Corporate Performance on Environmental Information Disclosure |
| 作品名稱（其他語言） | |
| 著者 | Hong, Sheue-ching; Wey, Kwo-dong; Lin, Min-han |
| 作品所屬單位 | 淡江大學會計學系 |
| 出版者 | |
| 會議名稱 | 2012 International Conference on Business and Information (BAI 2012) |
| 會議地點 | Sapporo, Japan |
| 摘要 | With the rise of global environmental awareness and the pollution problems from industrialization, many corporations face pressure from stakeholders regarding environmental issues. The environmental disclosure on corporate website, which displays corporate environmental policies, activities and results, is a convenient and timely channel, so that the environmental information asymmetry is reduced accordingly. With 292 samples of Taiwanese listed companies in manufacturing industry, we investigate whether stakeholder powers influence the level of environment disclosure on corporate website. We also investigate the relationship between corporate performance and the level of environment disclosure as well. Our empirical results suggest that major key stakeholders such as government, competitors, employees and foreign institutional investors will positively affect the level of environmental information disclosure. Furthermore, poor performance of the corporations will focus on environmental information disclosure, in order to enhance the corporate image and reputation. In addition, firms with higher environmental sensitivity industry, higher market share ratio, more employees and higher foreign institutional investor holdings tend to reveal the opportunity of the environmental information in general. |
| 關鍵字 | Stakeholder; Corporate performance; Level of environmental information disclosure on corporate website |
| 語言 | en_US |
| 收錄於 | |
| 會議性質 | 國際 |
| 校內研討會地點 | |
| 研討會時間 | 20120703~20120705 |
| 通訊作者 | Hong, Sheue-ching |
| 國別 | JPN |
| 公開徵稿 | Y |
| 出版型式 | 電子版 |
| 出處 | |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/78123 ) |