利害關係人壓力、法規壓力對綠色價值共創之影響—以企業環境承諾為中介變項

Abstract

本研究從利害關係人理論與制度理論出發，以利害關係人壓力與法規壓力為前置變項，綠色價值共創為結果變項，並以企業環境承諾為中介變項，探討企業在二種不同壓力下，企業如何進行環境承諾，從而實現綠色價值共創這一目標。研究將以組織層級進行探討，以臺灣製造業為研究對象，並參考行政院主計處分類、臺灣經濟部企業工商名錄與台灣經濟部商工行政資訊平台，以隨機抽樣方式發放紙本問卷和滾雪球方式發放網路問卷，發送 2016份紙本問卷，回收156份有效問卷，使用 SPSS 與 JASP 統計軟體進行各類資料分析，包含敘述性統計分析、相關分析、信效度分析、結構方程模型分析、差異分析等。研究結果顯示本研究之假設大多獲得支持：（1）利害關係人壓力對於企業環境承諾具有正向影響；（2）法規壓力對於企業環境承諾具有正向影響；（3）企業環境承諾對綠色價值共創具有正向影響；（4）利害關係人壓力對於綠色價值共創具有正向影響；（5）企業環境承諾在利害關係人壓力與綠色價值共創間具有中介效果；（6）企業環境承諾在法規壓力與綠色價值共創間具有中介效果；未獲支持的研究結果為：（1）法規壓力對於綠色價值共創未有顯著影響。根據研究結果提供以下管理實務之見解，（1）強化企業與利害關係人之間的合作，共同推動綠色價值與共創，建議企業主動建立合作關係，透過夥伴協作加速綠色價值與共創；（2）將外部法規要求轉化為企業內部永續策略，形成競爭優勢，雖然法規對所有企業都一樣，但大型企業感受到的壓力更強。建議企業不只是遵守法規，更要將法規內化為永續策略，提升制度與形象，將壓力轉變為競爭力；（3）依據企業資源能力與規模，推動適合自身的永續專案，因此建議企業評估自身規模與資源，選擇適合自身的專案，從小處著手。

This study integrates stakeholder theory and institutional theory to examine stakeholder pressure and regulatory pressure as antecedents, green value co-creation as the outcome variable, and business environmental commitment as a mediator. The research investigates how these two different types of pressures drive firms to making environmental commitments, subsequently facilitating green value co-creation.Adopting an organizational-level perspective, this research targets Taiwan’s manufacturing industry. Data were collected through stratified random sampling categories defined by Taiwan’s Directorate-General of Budget, Accounting, and Statistics, supplemented by data from the Ministry of Economic Affair’s business registry and administrative information platforms. A total of 2,016 paper-based questionnaires were randomly distributed, alongside online surveys using a snowball sampling method, resulting in 156 valid responses. Data analyses, including descriptive statistics, correlation analysis, reliability and validity tests, structural equation modeling, and difference analysis, were conducted using SPSS and JASP software.The empirical results largely support the proposed hypotheses: (1) stakeholder pressure positively influences business environmental commitment; (2) regulatory pressure positively influences business environmental commitment; (3) business environmental commitment positively impacts green value co-creation; (4) stakeholder pressure positively influences green value co-creation; (5) business environmental commitment mediates the relationship between stakeholder pressure and green value co-creation; and (6) business environmental commitment mediates the relationship between regulatory pressure and green value co-creation. However, the hypothesis that regulatory pressure directly impacts green value co-creation was not supported.Based on the findings, the following managerial implications are proposed: (1) Strengthening collaboration with stakeholders to jointly drive green value and co-creation, encouraging firms to proactively establish partnerships and green value co-creation through collaborative efforts. (2) Transforming external regulatory requirements into internal sustainability strategies to build competitive advantage. Although regulations apply equally to all companies, larger firms perceive greater pressure, suggesting they should internalize regulations as strategic drivers rather than mere compliance measures. (3) Initiating sustainable projects aligned with firm resources and scale, encouraging firms to evaluate their capabilities, and begin with manageable initiatives.