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研究生: 程易淳
Cheng, Yi-Chun
論文名稱: 永續報告書之自願確信與企業漂綠行為之關聯性-以台灣樣本為例
The Association between Voluntary Assurance in Sustainability Reports and Greenwashing Practices: Evidence from Taiwan
指導教授: 廖麗凱
Liao, Li-Kai
學位類別: 碩士
Master
系所名稱: 管理學院 - 會計學系
Department of Accountancy
論文出版年: 2024
畢業學年度: 112
語文別: 中文
論文頁數: 56
中文關鍵詞: 永續報告書之自願確信企業漂綠行為確信機構
外文關鍵詞: Voluntary Assurance, Greenwashing, Assurance providers
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  • 摘要I 目錄VIII 表目錄I 第一章、緒論1 第一節 研究背景與動機1 第二節 研究目的 3 第三節 研究貢獻 4 第四節 研究架構 4 第二章、文獻探討與假說發展5 第一節 台灣永續報告書編制與確信概況5 第二節 合法性理論與企業漂綠6 第三節 永續報告書之揭露與確信8 第四節 永續報告書之自願確信10 第五節 確信服務提供者之不同11 第六節 研究假說13 第三章、研究方法15 第一節 資料來源、樣本選取及研究期間15 第二節 變數之定義與衡量19 第四章、實證結果與分析24 第一節 敘述性統計分析24 第二節 實證分析結果28 第三節 穩健性測試33 第五章、結論與研究建議38 第一節 研究結論38 第二節 研究限制與建議39 參考文獻40 附錄44

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