教師資料查詢 | 類別: 期刊論文 | 教師: 郭樂平 Kuo, Lopin (瀏覽個人網頁)

標題:Operational efficiency integrating the evaluation of environmental investment: the case of Japan
學年98
學期1
出版(發表)日期2010/01/01
作品名稱Operational efficiency integrating the evaluation of environmental investment: the case of Japan
作品名稱(其他語言)
著者Kuo, Lopin; Huang, Shihping Kevin; Wu, Yen-Chun Jim
單位淡江大學會計學系
出版者United Kingdom: Emerald Group Publishing Limited
著錄名稱、卷期、頁數Management Decision 48(10), pp.1596-1616
摘要Purpose – The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility.
Design/methodology/approach – This research adopts the DEA method through a four-step analysis to examine inter-industry differences in terms of operational efficiency with environmental consideration. The sample comprises 32 Japanese firms from three different industries listed in the Tokyo Stock Exchange between 2001 and 2006.
Findings – The results indicate a positive correlation with statistical significance in terms of a firm's environmental conservation cost, net income and economic benefit of environmental conservation for the three Japanese industries. In addition, the relationship among a firm's environmental conservation cost, CO2 emission reduction and total CO2 emission are positively correlated but without significance. In particular, business operational efficiency integrating social responsibility for anti-global warming initiatives ( =?total CO2 emission level) could be applied to distinguish differences in terms of operational efficiency among industries.
Research limitations/implications – Japanese firms adopt a voluntary environmental disclosure; therefore this study is constrained by the availability of long-term data.
Social implications – This study enables environmentally conscious investors and fund managers to distinguish the operationally efficient industries when taking environmental performance into account.
Originality/value – The study is a novel attempt to analyze inter-industry differences in terms of operational efficiency when considering environmental conservation through the DEA method using a four-step analysis.
關鍵字Environmental management; Social responsibility; Japan
語言英文
ISSN0025-1747;1758-6070
期刊性質國外
收錄於SSCI
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式紙本;電子版
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