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篇名
低水電有助於公司績效嗎
Do Lower Water Consumption and Electricity Consumption Contribute to Firm’s Performance
作者名稱
張育琳 | 劉俊儒
中文摘要
本研究針對台灣上市櫃公司環境績效 (environmental performance) -資(能)源用量(用水量、用電量)與資(能)源使用效率(用水密集度、用電密集度),探討其與公司績效之關係。實證結果顯示,用水量、用電密集度與公司績效具有負向關係;相對於其他產業,高耗能產業會弱化用水量與公司績效的負向關係,但卻會強化用電密集度與公司績效的負向關係;企業採綠色策略對於用電量、用電密集度與公司績效之間關係具有顯著調節效果;最後,企業用電密集度降低與公司績效具有正向關係。故研究結果支持企業用水量越低、用電密集度越低與降低用電密集度有助於公司績效的表現,且企業採綠色策略有助於改善環境績效與公司績效之關係。
中文關鍵字
用水量、用電量、用水密集度、用電密集度、公司績效
英文摘要
This study examines the relationship between environmental performance measures and firm performance of Taiwan listed company. Accordingly, the objectives of this study are: to evaluate the effect of water consumption (water usage and water intensity) and energy consumption (electricity usage and electricity intensity) on firm’s performance. The empirical results show that water usage and electricity intensity are negatively related to firm performance. For firms in high energy consumption industry, water usage is less negatively related to firm performance but electricity intensity is more negatively related to firm performance than that in other industries. Especially, adopting the green strategy has moderating effect on the relationship between electricity intensity or electricity usage and firm performance. At last, electricity intensity reduction is significantly positively related to firm performance. The results of this study suggest lower water usage, lower electricity intensity and electricity intensity reduction can improve firm performance and firms adopting the green strategy can improve the relationship between environmental performance and firm performance.
英文關鍵字
water usage, electricity usage, water intensity, electricity intensity, firm performance
頁數
103-136
DOI
10.6504/JMBR.201803_35(1).0005
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