The Determinants of Voluntary Carbon Emission Disclosure for Taiwan Company

• Main Authors: Pei-Ying Lin, 林沛瑩
• Other Authors: Chung-Jen Fu
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/51014268253635319352

碩士 === 國立雲林科技大學 === 會計系碩士班 === 100 === In recent years, much discussion of environmental issues be raised due to the problem of climate change. Government agencies and interested parties need information of the company carbon emissions, but achieved only through the company''s voluntary disclosure. For understand the disclosure situation of carbon emissions, this study to investigate the information disclosure of carbon emissions for Taiwan company. In addition, the study further explore the influencing factors of carbon emssions disclosure, and hope to provide a reasonable explanation of corporate behavior. The result of survey shows the information disclosure of carbon emissions on average is not enough. It is attributed to not only unwilling to disclose, but also hasn’t build carbon management system yet. The study used matched-firm as a comparison sample, and utilizes logistic regression to examine the hypothesis. The results show that size, shareholding ratio of institutional investors and ISO 14001 have a significant positive effect on voluntary carbon emissions disclosure. However, there is a insignificant positive relation between environmental-sensitive industries and voluntary carbon emissions disclosure.