教師資料查詢 | 類別: 會議論文 | 教師: 洪雪卿 HONG,SHEUE-CHING (瀏覽個人網頁)

標題:The Effects of Stakeholders and Corporate Performance on Environmental Information Disclosure
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
語言英文(美國)
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
國別日本
公開徵稿Y
出版型式電子版
出處
相關連結
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