| 研究生: |
徐光威 Kuang-Wei Hsu |
|---|---|
| 論文名稱: |
融入碳排放量的企業績效評估—以全球五百大企業為例 Evaluation of Business performance incorporating Carbon emissions |
| 指導教授: |
張東生
Dong-Shang Chang 蕭嬋 Chan Hsiao |
| 口試委員: | |
| 學位類別: |
碩士 Master |
| 系所名稱: |
管理學院 - 企業管理學系 Department of Business Administration |
| 畢業學年度: | 100 |
| 語文別: | 中文 |
| 論文頁數: | 46 |
| 中文關鍵詞: | Malmquist生產力指數 、二氧化碳排放量 、資料包絡分析法 |
| 外文關鍵詞: | carbon dioxide emissions, DEA, Malmquist Productivity Index |
| 相關次數: | 點閱:16 下載:0 |
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近年來地球暖化漸受世人關注,1997年通過的京都議定書與2009年召開的聯合國氣候變化大會都顯示各界對氣候變遷的持續關切,影響氣候變遷的要素之一是二氧化碳排放量,而企業生產行為又伴隨排放二氧化碳。因此,了解地球上各大企業或產業的二氧化碳排放量情況是一個值得關心與研究的議題。
現有文獻中,主要以特定產業或是國家為研究對象,較少同時探討多種產業的生產效率。因此本研究試圖以全球五百大企業 (Global 500) 為研究對象,將二氧化碳排放量視作非意欲產出,以資料包絡分析法 (Data Envelopment Analysis, DEA) 探討各產業的生產效率,並以Malmquist生產力指數衡量其效率變遷。此外,本研究透過碳揭露 (Carbon Disclosure Project, CDP) 之問卷尋找影響二氧化碳排量與二氧化碳排放減量的要素。
研究結果如下:
1. 2008-2010年的各企業生產力衰退的比例較高。
2. 2008-2010年,具生產力進步DMU的產業包括非必須消費品業、工業及材料業。
3. 連續三年具有效率DMU數排名前三高的產業是金融業和能源業,連續三年具有效率DMU排名最後兩名的產業是工業和公用事業。
4. 對企業實際二氧化碳排放量/減量有顯著影響的要素是企業是否評估或提供誘因機制給因應氣候變遷的管理階層來達到溫室氣體排放目標。
Global warming has been concerned in recent years. The Kyoto Protocol adopted in 1997 and 2009 United Nations Climate Change Conference have shown continuing concern about climate change. One of the factor of climate change is carbon dioxide emissions. Since production activities accompany emissions of carbon dioxide , therefore, to understand the carbon dioxide emissions of major business or industrial is a topic worthy of concern and research.
Existing literature mainly focus on specific industries or countries, rather than discuss productivity of different industries at the same time. This research attempts to use Global 500 as the research object, the carbon dioxide emissions as undesirable output, and apply the Data envelopment analysis (DEA) to compare the efficiency different industries. Also, this research apply Malmquist Productivity Index to measure the efficiency change of industries in the period of 2008 to 2010. Furthermore, by questionnaires of Carbon Disclosure Project , this study find the factor influences carbon dioxide emissions and reduction of carbon dioxide emissions.
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