為呼應「聯合國氣候變化綱要公約」，我國承諾於2020年達成將溫室氣體排放總量比排放基線(Business as Usual, BAU)減少至少30%，為了達成此目標，行政院成立「行政院節能減碳推動會｣，擬定我國溫室氣體適當減緩行動(National Appropriate Mitigation Actions, NAMAs)，積極推動相關法案的制定，其中以綠能三法最為重要，希冀透過法案改變企業經營方式，控管二氧化碳排放，在世界各國掀起一股綠能立法的風氣，紛紛藉立法改變企業經營方式與環境友善行為以落實節能減碳工作。近年文獻也多從制度與利害關係人兩個方面，討論如何影響廠商的企業環境友善行為，企業環境友善行為包含碳排放、更節能的設計與生產方式、以及企業社會責任，涵蓋層面廣泛，但過去少有以因果模型與實驗設計的研究與文獻探討。
本研究從制度面，以綠能三法的罰則與獎勵措施作為制度壓力設計；從利害關係人面，以股東及客戶立場作為壓力設計，以情境式問卷了解制度與利害關係人如何影響廠商行為，並透過企業環境友善行為因果模型的建立，探討讓廠商更自發、更積極的企業環境友善行為的影響因素。結果發現：(1)利害關係人壓力對環境管理技術有顯著正向影響；(2)正式制度壓力對組織環境策略有直接顯著正向影響，組織環境策略對環境友善行為有顯著正向影響；(3)環境管理技術對環境友善行為有顯著正向影響；(4)五種情境壓力中，前三名為制度面壓力的「違規罰金」、「環保法規」，以及屬利害關係人壓力的「客戶壓力」。

Taiwan is determined to reduce carbon dioxide emissions at least 30% before 2020, to respond United Nations Framework Convention on Climate Change (UNFCCC), by making National Appropriate Mitigation Actions (NAMAs) and related Energy Acts. It seems a governance wave that set a formal institute target of reducing greenhouse gas emissions all over the world. Not only formal institute design, literature also suggests could influence corporate eco-friendly behavior by informal institute design such as stakeholder pressure. However, corporate eco-friendly behavior is various, including: carbon emission, product design, and corporate social responsibility. Previous studies either focus on policy discussion or single corporate eco-friendly behavior; seldom use causal model and experimental research by empirical data. This research combined institutional and stakeholder theory, proposed a causal influence model to discuss the influence factors of corporate eco-friendly behavior. In addition, research also examined both formal and informal institute pressure on corporate eco-friendly behavior by scenario questionnaire.
The results show that (1)stakeholder pressure has significant and positive impacts on environmental management technology; (2)the impacts of formal institute pressure influences on the organizational environment strategy further influences on corporate eco-friendly behavior; (3)organizational environment strategy has significant and positive impacts on corporate eco-friendly behavior; (4)fine, Energy Acts, and customer pressure are the most important influence factors on corporate eco-friendly behavior.

論文審定書…………………………………………………………………………… i
誌謝……………………………………………………………………………...…… ii
中文摘要…………………………………………………………………….……..... iii
英文摘要…………………………………………………..………………………… iv
第一章 緒論 5
1.1 環境永續發展 5
1.2 世界各國節能措施 6
1.3 我國節能需求、措施與法案 7
1.4 研究目的、流程與對象 9
1.5 名詞解釋 12
第二章 文獻回顧 13
2.1 制度理論 13
2.1.1 環境法規與政策工具 15
2.1.2 組織環境策略 18
2.2 利害關係人理論 20
2.3 企業環境友善行為 23
2.4 我國與世界主要國家環境政策 32
第三章 研究設計 - 企業環境友善行為影響模型 43
3.1 企業環境友善行為影響模型與研究假設 43
3.2 問卷設計 46
3.3 資料分析方式 49
第四章 研究設計 - 外部壓力與企業行為 51
4.1 外部壓力設計之目的 51
4.2 情境問卷設計 52
4.3 資料分析方式 - 社會判斷理論 58
第五章 企業環境友善行為影響模型實證結果 62
5.1 專家訪談與問卷前測 62
5.2 正式問卷敘述統計 67
5.3 研究模型分析 71
5.4 其他推論統計 77
第六章 外部壓力與企業行為實證結果 81
6.1 情境問卷敘述統計 81
6.2 情境問卷推論統計 88
第七章 結論與建議 90
7.1 研究結論 90
7.2 研究建議與管理意涵 95
7.3 研究限制與後續研究建議 99
參考文獻 104
附錄1 專家訪談 112
附錄2 正式問卷 122
附錄3 法規罰則 135
附錄4 問卷回收名單 139

DHL (2011)。DHL 的企業責任。2013年01月15日，取自http://www.dhl.com.tw/zt/about_us/sustainability.html
工商時報 (2012)。1年收入10億高雄市擬徵碳稅。2013年01月15日，取自 http://times.hinet.net/news/focus/8327853;jsessionid=3140CAD333199A63CB1DC18577889DFB
工業技術研究院能源與資源研究所(1998)。聯合國氣候變化框架公約，2013年01月15日，取自 http://www.tri.org.tw/unfccc/download/unfccc_c.pdf
台灣產品碳足跡資訊網 (2011)。碳標籤產品資訊。2013年01月15日，取自http://cfp.epa.gov.tw/carbon/ezCFM/Function/PlatformInfo/FLabelProduct/FLProductInfo.aspx
申永順(2012)。溫室氣體減量管理之國際趨勢介紹。能源產業溫室氣體管理策略講習會，台北。
行政院國家永續發展委員會(2009)。日本能源雙法正式通過。2013年01月15日，取自 http://sta.epa.gov.tw/nsdn/ch/nanews/index.htm
行政院環境保護署(2012a)。國家節能減碳總行動方案工作計畫及執行成果。2013年01月15日，取自http://www.ey.gov.tw/policy4/cp.aspx?n=A8088B06D97BF1A2
行政院環境保護署(2012b)。減量專案推動原則。2013年01月15日，取自http://estc10.estc.tw/ghg1000test1/FirstChg/firstchg0.aspx?Type=1
吳明隆(2007)。SPSS操作與應用:問卷統計分析實務。五南。
李貴敏(2013)。盤點政府出資研發專利。2013年1月15日，取自http://www.ly.gov.tw/03_leg/0301_main/leg_bill/billView.action?id=8935&lgno=00022&stage=8&atcid=8935
林子倫(2008)。台灣氣候變遷政策之論述分析。公共行政學報，28，153-175。
邱皓政(2003)。結構方程模式—LISREL 的理論、技術與應用。台北：雙葉書廊圖書公司。
施文真(2009)。溫室氣體減量法草案簡評以排放權交易為主要分析對象。月旦法學雜誌。174，47-68。
孫偉碩、陳慈君、朱寶萱(2011)。綠色產業發展的國際現況與策略研析。碳經濟， 22，29-56。
徐仁輝(1995)。新制度經濟學與公共行政。世新學報，5，273-288。
國家溫室氣體登錄平台(2012)。溫室氣體先期暨抵換專案申請現況說明。2013年01月15日，取自http://ghgregistry.epa.gov.tw/epaper/24.htm
張紹勳(2004)。研究方法。台中：滄海。
張寧、汪明生、郭瑞坤(2007)。社會判斷理論對互動管理成果之評估。管理學報，24(2)，135-154。
產業永續發展整合資訊網(2010)。南韓「低碳綠色成長基本法」正式上路。2013年01月15日，取自 http://proj.moeaidb.gov.tw/isdn/news/news-more.asp?nplSiYVO
陳彥豪、左峻德、胡均立、陳疆平(2011)。我國石化業能源需求與其二氧化碳排放量之預測。碳經濟，20，50-63。
陳建寧、陳文俊、林錦郎、汪明生(2007)。多元社會下民眾的公平與關懷道德認知之研究：以高雄市為例。公共行政學報，22，111-147。
郭昱瑩(2002)。中程預算收支推估與判斷預測之研究。公共行政學報，7，1-29。
湯德宗(1990)。美國環境法論集。台北：自刊。
黃宗煌、李堅明、王金凱(2009)。綠色新政：內涵與啟示。碳經濟，13，67-86。
經濟部(2011)。國家節能減碳目標。2013年01月15日，取自 http://www.moea.gov.tw/AD/Ad04/content/ContentDetail.aspx?menu_id=4621
經濟部工業局(2011)。ISO 14000系列標準發展現況。2013年01月15日，取自http://proj.moeaidb.gov.tw/isdn/Norm/mnorm-more.asp?nplSiV==
經濟部能源局(2010)。能源統計手冊。台北。2013年01月15日，取自 http://www.moeaboe.gov.tw/opengovinfo/Plan/all/WorkStatisticsAll.aspx.
經濟部能源局(2011)。溫室氣體盤查介紹。2013年01月15日，取自http://verity.erl.itri.org.tw/EIGIC/knowledge_4.aspx?SectionID=52
經濟部能源局(2012)。能源局100年年報。2013年01月15日，取自http://web3.moeaboe.gov.tw/ECW/populace/content/ContentLink.aspx?menu_id=137
經濟部標準檢驗局(2009)。經濟部標準檢驗局頒發39張ISO 14064-1查證證書台電公司、台灣水泥、亞洲水泥及臺灣中油共24個單位獲頒證書。2013年01月15日，取自http://www.bsmi.gov.tw/wSite/ct?xItem=16302&ctNode=4148&mp=1
資訊環境中心(2011)。能源密集度定義。2013年01月15日，取自from http://e-info.org.tw/node/67824
盧瑞陽(2005)。創投公司對所投資公司的增資決定之研究。中山管理評論，13(2)，589-616。
簡慧貞、呂鴻光、蔡妙姍、楊斐喬、郭瑾瑋、周裕豐(2009)。從國際低碳社會建構看我國節能減碳推動。碳經濟，13，2-33。
簡慧貞、胡文正、黃偉鳴、盧裕倉、王俊勝、楊日昌(2011)。台灣氣候政策：比較性研究。碳經濟，22，2-28。
顧洋、申永順(2005)。國際間溫室氣體管理標準化之發展及因應策略。科學與工程技術期刊，1(3)，1-22。
Air Resources Board (2012). California local air district directory. Retrieved from http://www.arb.ca.gov/capcoa/roster.htm
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Academic of Marketing Science, 16, 74-94.
Bansal, P., & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. The Academy of Management Journal, 43(4), 717-736.
Barroso, J. M. D. (2008). “20 20 by 2020: Europe’s Climate Change Opportunity,” speech to the European Parliament, Retrieved January 15, 2013, from http://www.europa-eu-un.org/articles/en/article_7670_en.htm.
Bennear, L. S. (2007). Are management-based regulations effective? Evidence from state pollution prevention programs. Journal of Policy Analysis and Management, 26(2), 327-348.
Blacconiere, W., & Northcut, D. (1997). Environmental information and market reactions to environmental legislation. Journal of Accounting Auditing and Finance, 12(2), 149-178.
Bollen, K., Lennox, R. (1991). Conventional wisdom on measurement: A structural equation perspective. Psychological Bulletin, 110(2), 305-314.
Carbon Trust (2010). Carbon footprinting. Retrieved January 15, 2013, from http://www.carbontrust.co.uk/cut-carbon-reduce-costs/calculate/carbon-footprinting/pages/carbon-footprinting.aspx
Carey, R. (2009). Interview: Examining Wal-Mart's sustainability index. Retrieved January 15, 2013, from http://www.qualitydigest.com/inside/quality-insider-article/interview-examining-wal-mart-s-sustainability-index.html
Chin, W. (1998). The partial least squares approach for structural equation. modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295-336). New Jersey: Lawrence Erlbaum Associates.
Coglianese, C., & Lazer, D. (2003). Management-Based regulation: Prescribing private management to achieve public goals. Law & Society Review, 37(4), 691-730.
Cooksey, R. W. (1996). Judgment analysis: theory, methods and application. NY: Academic Press.
Cooper, D. R., & Emory, C. W. (1995). Business research methods. Chicago, IL: Irwin.
Corbett, C. J., & Kirsch, D. A. (2001). International diffusion of ISO 14000 certifications. Production and Operations Management, 10(3), 327-342.
Davis, G. F., & Thompson, T. A. (1994). A social movement perspective on corporate control. Administrative Science Quarterly, 39(1), 141-173.
Dulebohn, J., & Martocchio, J.J. (1998). Employees’ perceptions of the distributive justice of pay raise decisions: A policy capturing approach. Journal of Business and Psychology. 13, 41-64
Efron, B., & Tibshirani, R. J. (1998). An introduction to the bootstrap. Boca Raton, Florida, Chapman & Hall/CRC.
Environmental Defense Fund, EDF (2012). Results from California’s first cap-and-trade auction indicate strong market. Retrieved January 15, 2013, from http://www.edf.org/news/results-california%E2%80%99s-first-cap-and-trade-auction-indicate-strong-market
Erwin, P. M. (2011). Corporate codes of conduct: The effects of code content and quality on ethical performance. Journal of Business Ethics, 99(4), 535-548.
European Commission (2011). Progress report on Europe 2020. Retrieved January 15, 2013, from http://ec.europa.eu/economy_finance/articles/eu_economic_situation/pdf/2011/com2011_11_annex1_en.pdf
Fassin, Y. (2008). Imperfections and shortcomings of the stakeholder model's graphical representation. Journal of Business Ethics, 80(4), 879-888.
Ferris, J. & Tang, S. (1993). The new institutionalism and public administration: An overview. Journal of Public Administration: Research and Theory, 3(1), 4-10.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Freeman, R. E. (2003). Lecture-Stakeholder management revisited: What’s the state of the art? Leuven, 20, November.
Ferratt, T. W., Agarwal, R., Moore, J. E., & Brown, C. V. (1999). Observations from ‘the front’: IT executives on practices to recruit and retain information technology professionals, in Prasad J (Ed.) Proceedings of the 1999 ACM SIGCPR Conference. ACM Press, New York.
Furubotn, E. G., & Richter, R. (2005). Institutions and economic theory: The contribution of the new institutional economics. Michigan: University of Michigan Press.
Hammond, K. R., Stewart, T. R., Brehmer, B., & Steinmann, D. O. (1975). Social judgment theory. In M. F. Kaplan & S. Schwartz (Eds.), Human judgment and decision processes. Now York: Academic Press.
International Energy Agency, IEA (2009). Key world energy statistics. Retrieved January 15, 2013, from http://www.iea.org/Textbase/nppdf/free/2009/key_stats_2009.pdf
International Energy Agency, IEA (2011). World energy outlook. Retrieved January 15, 2013, from http://www.iea.org/weo/
Intergovernmental Panel on Climate Change, IPCC. (2007). Climate change 2007: Synthesis report. Intergovernmental Panel on Climate Change (IPCC).
Intergovernmental Panel on Climate Change, IPCC. (2009). Outline of the Working Group II Contribution to the IPCC Fifth Assessment Report. Retrieved January 15, 2013, http://www.ipcc-wg2.gov/AR5/ar5-outline.html
ISO (2000). The ISO survey of ISO 9000 and ISO 14000 certificates. Retrieved January 15, 2013, from http://www.iso.org/iso/survey10thcycle.pdf
ISO World (2007). World-wide figures on ISO 14001 certification. Retrieved January 15, 2013, from http://www.ecology.or.jp/isoworld/english/analy14k.htm.
Jacobs, B. W., Singhal, V. R., & Subramanian, R. (2010). An empirical investigation of environmental performance and the market value of the firm. Journal of Operations Management, 28(5), 430-441.
Jamali, D. (2008). A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. Journal of Business Ethics, 82(1), 213-231.
Jarvis, C. B., MacKenzie, S. B., & Podsakoff, P. M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research, 30, 199-218.
Johnstone, N., & Labonneb, J. (2009). Why do manufacturing facilities introduce environmental management systems? Improving and/or signaling performance. Ecological economics, 68, 719-730.
Johnstone, N., Serravalle, C., Scapecchi, P., & Labonne, J. (2007). Public environmental policy and corporate behaviour: Project background, overview of the data and summary results. In N. Johnstone (Ed.), Environmental policy and corporate behavior (pp. 1-33): Edward Elgar Publishing.
Kaptein, M. (2004). Business codes of multinational firms: What do they say? Journal of Business Ethics, 50(1), 13-31.
Kaptein, M., & Schwartz, M. S. (2008). The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model. Journal of Business Ethics, 77(2), 111-127.
Kenny, D. A. (1979). Correlation and Causality. New York: Wiley
King, A. A., & Lenox, M. J. (2000). Industry self-regulation without sanctions: The chemical industry’s responsible care program. Academy of Management Journal, 43(4), 698-516.
Klassen, R. D., & Whybark, D. C. (1999). The impact of environmental technologies on manufacturing performance. Academy of Management Journal, 42(6), 599-615.
Kline, R. B. (2005). Principles and practice of structural equation modeling. New York: The Guilford Press.
Krikke, H., Le Blanc, H., & Van de Velde, S. (2004). Product modularity and the design of closed-loop supply chains. California Management Review, 46(2), 23-39.
Lee, M. D. P. (2011). Configuration of external influences: The combined effects of institutions and stakeholders on corporate social responsibility strategies. Journal of Business Ethics, 102(2), 281-298.
Levy, D. L., & Rothenberg, S. (2002). Heterogeneity and change in environmental strategy: technological and political responses to climate change in the automobile industry. In A. Hoffman & M. Ventresca (Eds.), Organizations, policy and the natural environment: Institutional and strategic perspectives (pp. 173-193). Stanford: Stanford University Press.
Melnyk, S. A., Sroufe, R. P., & Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management, 21(3), 329-351.
Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Review: Information technology and organizational performance: An integrative model of IT business value. MIS Quarterly, 28(2), 283-322.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853-886.
Mumpower, J., Veirs, V., & Hammond, K. R. (1979). Scientific information, social values, and policy formation: The application of simulation models and judgment analysis to the Denver regional air pollution problem. Systems, Man, and Cybernetics. 9(9), 464-476.
Muoghalu, M. I., Robison, H. D., & Glascock, J. L. (1990). Hazardous-Waste lawsuits, stockholder returns, and deterrence. Southern Economic Journal, 57(2), 357-370.
Nasser, F., & Wisenbaker, J. (2003). A Monte Carlo study investigating the impact of item parceling on measures of fit in confirmatory factor analysis. Educational and Psychological Measurement, 63(5), 729-757.
Nilsson, M., Nilsson, L. J., Hildingsson, R., Stripple, J., & Eikeland, P. O. (2011). The missing link: Bringing institutions and politics into energy future studies. Futures, 43(10), 1117-1128.
North, D. (1990). Institutions, institutional change and economic performance. Now York: Cambridge University Press.
Nunnally. J. (1978). Psychometric methods (2nd ed.). New York: McGraw-Hill Book Co.
Ostrom, E. (1990). Governing the commons: The evolution of institutions for collective action: Cambridge University Press.
Porter, M. E., & Kramer, M. R. (2006). Strategy & Society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92.
Porter, M., & Van der Linde, C. (1995). Green and competitive: Ending the stalemate. Harvard Business Review, 73, 120-133.
Premkumar, G., Ramamurthy, K., & Saunders, C. S. (2005). Information processing view of organizations: An exploratory examination of fit in the context of interorganizational relationships. Journal of Management Information Systems, 22(1), 257-294.
Rothwell, R., & Zegveld, W. (1981). Industrial innovation and public policy, preparing for the 1980s and the 1990s. London: Frances Pinter.
Roy, S., Tarafdar, M., Ragu-Nathan, T. S., and Marsillac, E. (2012). The effect of misspecification of reflective and formative constructs in operations and manufacturing management research. The Electronic Journal of Business Research Methods, 10(1), 34-52.
Sarkar, R. (2008). Public policy and corporate environmental behavior: A broader view. Corporate Social Responsibility and Environmental Management, 15(5), 281-297.
Sarkis, J. (2001). Manufacturing’s role in corporate environmental sustainability. International Journal of Operations & Production Management, 21(5/6), 666-686.
Schotter, A. (1981). The economic theory of social institutions. New York: Cambridge University Press.
Sroufe, R., Curkovic, S., Montabon, F., & Melnyk, S.A. (2000). The new product design process and design for environment. International Journal of Operations & Production Management, 20(2), 267-291.
Starik, M., & Marcus, A. (2000). Introduction to the special research forum on the management of organizations in the natural environment: A field emerging from multiple paths, with many challenges ahead. Academy of Management Journal, 43(4), 539-546.
The Carbon Reduction Label (2010). Which products are reducing their carbon footprint. Retrieved January 15, 2013, from http://www.carbon-label.com/whos-reducing
The U.S. Environmental Protection Agency (2005). Summary of the Energy Policy Act. Retrieved January 15, 2013, from http://www.epa.gov/lawsregs/laws/epa.html
Tibor, T., & Feldman, I. (1996). ISO 14001: A Guide to the new environmental management standards. Burr Ridge, IL: Irwin.
Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US. firms. Academy of Management Review, 10(3), 540-557.
United Nations (1987). Our Common Future. Retrieved January 15, 2013, fromhttp://conspect.nl/pdf/Our_Common_Future-Brundtland_Report_1987.pdf
Volkery, A., & Ribeiro, T. (2009). Scenario planning in public policy: Understanding use, impacts and the role of institutional context factors. Technological forecasting and social change, 76(9), 1198-1207.
World Business Council for Sustainable Development (WBCSD) (2001). The business case for sustainable development: making a difference towards the johannesburg summit 2002 and beyond. Retrieved January 15, 2013, from http://www.wbcsd.org.