The Influence of Environmental Disclosure on A Company'sEnvironmental Risk, Environmental Performance and Financial Performance

• Main Authors: Yuan-Han Jiang, 江源翰
• Other Authors: Yi-Chun Kuo
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/84328837898829380797

碩士 === 中原大學 === 國際貿易研究所 === 101 === Climate change has become the one of the most important environmental issues in recent years, by which, carbon-related disclosures is a main concern. In order to help environmental groups and academics evaluate the carbon emission, relevant organizations actively develop the assessment criteria and standards of product’s carbon footprint. To respond the expection of the environmental protection of academics, regulations and consumer, many enterprises begin to control the greenhouse gas moderately. Corporate Value Chain (Scope3) Accounting and Reporting (WRI & WBCSD, 2011) offers a consistent measurement standard of global greenhouse gas emissions. The standard specified that greenhouse gas (GHG) does not only include all direct emissions related to enterprises or products in Scope 1, but also includes the indirect emissions related to energy production of purchasing electricity, heat, and steam in Scope 2 and other indirect emissions in Scope 3. That means whether the emission is direct or indirect, all carbon emissions in the whole supply chain should be estimated appropriately and discloursed in the environmental report of core enterprises. According to the scope 3 measurement standards, the carbon emission of suppliers should be accounted and included in the environmental report of core enterprise. The risk of regulation, litigation, reputation, logistics and competitiveness would be arised by supply chain partners whose different environmental awareness might not match the core enterprise’s environmental strategy. This study is to explore the environmental risks the core enterprise will encounter while adopting the scope 3 of carbon assessment standard by including the emission through the value chain. In addition, the opportunities and threats of environmental risks will also be investigated to find out their relationship with company's environmental performance and financial performance. We hope to enable the enterprises to re-examine the whole supply chain to identify the major carbon emission point and environmental risk, and thus enhance the company's environmental performance and financial performance.