Summary: | 碩士 === 東吳大學 === 企業管理學系 === 95 === Issues of environmental protection have become more and more important for enterprises competing in global business environment. Thus, WEEE、RoHS and EuP set by Europe Union regulate manufacturers to be responsible for the disposal of waste and restriction of hazardous substances, as well as product design, production line and management system. Taiwan's manufacture merchants in order to faces this green tide,adopt some environment friendly procedure. Some manufacture merchants negatively obeys the law standard and the customer requests; some of them implements its environment regulatory policy positively, and even become environmental leader in their industry. Corporate environmental practices are one part of corporate social responsibility. Thus, enterprise’s attitude toward CSR has influence on their performance of corporate environmental practices. This study use empirical results from 119 respondents on corporate in Taiwan manufacturing enterprises, we examine the relationships between corporate environmental practices and performance. Using hierarchical regression analysis to test the moderator. Enterprise’s attitude toward CSR has significant moderated effect on the relationship between internal environmental management and environmental performance and positive economic performance.
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