| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === In recent years, the awareness of environmental protection has rison. However, the existing accouting systems can not measure and disclose the information of environmental activities. Therefore, implementing environmental accounting system has become a trend of enterprises, which have commitment to sustainble development and want to have investment in the future image.
Because of companies know the importance of social responsibility and the entire environment is more demanding on Corporate Social Responsibility (CSR), the corporates implement environmental accounting. In order to implement the CSR, corporate thinks of the environment problems as the part of CSR. Therefore, the goal of this research is to develope a CSR Performance Evaluation Mechanism based on Environmental Accountiong.
This research collected the relevant literature to identify the best evalution indicator, then through the questionnaire to modify this mecnanism. It could be introduced to the corporates, to provide a framework for measuring CSR performance. This research will provide the management a complete, objective, the best performance evaluation model.
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