| Summary: | 碩士 === 國立臺北科技大學 === 環境工程與管理研究所 === 96 === After the concept of sustainable development coined in 1987, enterprises are not only to pursue profitability, but also to shoulder environmental protection and social responsibility. In addition, companies need voluntarily to disclose their economic, environmental and social performance in order to satisfy the requirements of stakeholders. However, lack of transparency and reluctant to reveal their information can be found in almost all the Taiwanese companies. Hence, it is really a big challenge for Taiwanese companies to disclose their sustainability information voluntarily. Currently, a new accounting system- sustainability management accounting (SMA) for enterprises to fulfill the sustainable requirements has been established. It has the flexibility to transform corporate activities related information into quantitative and comparable information; and it can be used as a strategic tool for making better decisions. In recent years, several literatures have proposed suggestions to the theory and practice of the sustainability management accounting (SMA) system; however, none of them has ever tested or verified the system.
The purpose of this study is to develop SMA indicators which will be accepted by and can be applied to Taiwanese companies. An extensive literature has been conducted and a two-stage questionnaire was developed. In the first stage, the questionnaire was mailed to experts and the Fuzzy Delphi Method (FDM) was applied to confirm the SMA framework which includes 2 aspects and 30 indicators. In the second stage, a questionnaire developed from the confirmed SMA framework was mailed to 23 Taiwanese manufactures (they are from petrochemical, electrical and electronics, motor, pulp and paper, and energy sectors), who have already established their environmental accounting systems. The Fuzzy Analytic Hierarchy Process (FAHP) was adopted to determine the weightings of different evaluation indicators. The results indicated that the most important 5 indicators are "Merchandise, Material and Equipment Cost" (0.1588) , "Pollution Prevention Cost" (0.0973) , "Net Profit Margin" (0.0944) , "Return on Equity" (0.0743) , and "Health and Safety Cost" (0.0698). The results also demonstrate that Taiwanese companies have already realized the importance of environmental and social cost management. The preference of SMA indicators among different sectors was also analyzed, and the results indicated that the difference is not obvious. The deviation was mainly due to the industrial characteristics which resulted in the differences of pollution indicators within the environmental aspect. It is hoped the proposed SMA evaluation model can assist Taiwanese companies to evaluate their Triple Bottom Line (TBL) performance, enables their stakeholders to acquire companies’ sustainability information, and help companies to evaluate their cost structure and strive for the way of sustainable enterprises.
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