環境資訊揭露與企業績效

Abstract

科技創新使資訊傳遞方便且快速，人類經濟活動範圍也從區域轉變為全球，蓬勃發展的經濟伴隨著相應的環境污染，2021年IPCC報告指出全球平均溫度上升情況在過去幾年並無減緩跡象，生存環境愈趨嚴苛。近年受COVID-19疫情影響，各產業受到不同程度之衝擊產品銷售量下滑，而運動休閒服飾銷量卻不減反增，對於運動休閒服飾的需求逐年上升，而在環境議題上服飾產業屬於高污染產業，在各國環境保護法規要求以及消費者永續意識抬頭下，企業也針對產品生命週期以及供應鏈中不同階段中提出綠色創新，並將綠色永續概念納入企業策略執行面的一環並且揭露其企業環境資訊，欲同時達成提升環境績效並兼顧企業營運績效之目標為目前之趨勢。而本研究採用個案研究法針對運動休閒服飾新創企業以及規模較大之運動休閒服飾品牌企業，對於供應鏈所實施的綠色創新透過企業永續報告書內容揭露之公開資訊、股價資訊及財務指標，探討在不同程度綠色創新成果資訊揭露下與企業績效之關係，以及綠色創新管理實務探討，研究結果顯示綠色創新管理以及環境績效揭露針對於企業績效包含股東權益報酬率、資產報酬率、淨利率以及營業收入成長率以及網路聲量上，結果表示針對環境績效管理與績效揭露程度較高之個案企業，並無顯示相對應之企業績效，而在綠色創新以及綠色供應鏈管理實務上，相較於製造過程中加強排污設備企業應關注產品設計，應將其原物料採用以及產品生命週期中對於環境之衝擊納入考量，將有助於降低企業營運過程中所造成之環境衝擊。Technological advancements have made information dissemination convenient and rapid, expanding the scope of human economic activities from regional to global scales. However, the flourishing economy has been accompanied by corresponding environmental pollution. The 2021 IPCC report highlighted the unabated rise in global average temperatures in recent years, indicating a harsher survival environment. Furthermore, the COVID-19 pandemic has impacted industries differently, leading to a decline in product sales. Surprisingly, the demand for sportswear and leisure apparel has shown an upward trend. The apparel industry, known for its high pollution levels, faces increasing pressure from environmental regulations and consumers' sustainability awareness. In response, companies are integrating green innovation into their product life cycles and supply chains, incorporating the concept of green sustainability into their strategic execution while disclosing their corporate environmental information. The current trend aims to simultaneously enhance environmental and operational performance. The research adopts a case study approach, focusing on both sportswear startups and established brands. It investigates the relationship between the implementation of green innovation in the supply chain, as revealed through publicly available information in sustainability reports, stock prices, and financial indicators, and corporate performance at various levels of green innovation disclosure. The study also explores the practical aspects of green innovation management. The results indicate that higher levels of green innovation management and environmental performance disclosure do not necessarily correspond to improved corporate performance in terms of shareholder equity return rate, asset return rate, net profit margin, revenue growth rate, and online visibility. Regarding green innovation and green supply chain management practices, companies in the sportswear industry should not only focus on enhancing pollution control measures during the manufacturing process but also consider the impact of material sourcing and environmental considerations throughout the product life cycle. This approach will help mitigate the environmental impact caused by their operational processes.