淨零碳排已成為全球各國的共同目標及共識，企業在追求利潤的同時，企業社會責任的承擔也越來越重，減碳行動儼然已成為企業必須面對的重要課題。回顧碳排議題的文獻，罕見學者以組織同形的觀點探討企業碳排資訊揭露的行為。本研究欲探討在政府尚未對碳排放揭露之議題做出具體明確規範時，利用制度理論的同形觀點解釋企業主動揭露碳排放資訊的現象。本研究以2009年至2016年台灣從事製造業之公司作為研究樣本，共計有270家製造業上市公司，研究資料取自公開資訊觀測站(MOPS)和臺灣經濟新報資料庫(TEJ)。使用二元邏輯斯迴歸分析及存活分析之時間相依共變數COX迴歸分析方法，實證結果顯示碳揭露行為與董事會規模、獨立董事席次、企業規模及領導者揭露皆為顯著正向關係；碳揭露行為與同業揭露為顯著負向關係；碳揭露行為與國際化程度則為不顯著關係。本研究結果表示台灣製造業公司主動揭露碳排放資訊行為，在組織間存在規範同形與模仿同形現象，制度壓力會顯著影響企業決策行為。

Net Zero Emissions has become the common purpose and consensus of all countries in the world, while enterprises are pursuing profits, corporate social responsibility is turning into more important, carbon reduction action has developed into an important issue that enterprises must face. Reviewing the literature on carbon emission issues, it is rare for scholars to discuss the carbon disclosure behavior of enterprises from the viewpoint of organizational isomorphism. The study aims to explain the phenomenon of enterprises' take the initiative to disclose carbon emissions information by using the isomorphism perspective of institutional theory when the government has not made specific regulations on the issue of carbon emission disclosure.
In this study, a total of 270 listed manufacturing companies in Taiwan from 2009 to 2016 were selected as research samples. The research data were collected from Market Observation Post System (MOPS) and the Taiwan Economic Journal (TEJ). Using the binary logistic regression analysis and cox regression with time-dependent covariates of survival analysis.
The empirical results indicate that carbon disclosure behavior has a significant positive relationship with board size, independent director, company size and leader disclosure. There is a significant negative relationship between carbon disclosure behavior and peer disclosure. There is no significant relationship between carbon disclosure behavior and the degree of internationalization. The results of this study indicate that when Taiwan's manufacturing companies actively disclose carbon emissions information, the phenomenon of normative isomorphism and mimetic isomorphism exists among organization, and institutional pressure significantly affect the decision-making behavior of enterprises.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 8
第三節 研究流程 9
第二章 文獻探討 11
第一節 碳排放與碳揭露 11
第二節 制度理論 15
第三節 組織同形 18
第三章 研究方法 29
第一節 研究架構 29
第二節 研究樣本與資料來源 30
第三節 變數定義與衡量 33
第四節 統計分析方法 36
第四章 實證結果與分析 39
第一節 敘述統計分析 39
第二節 相關分析 41
第三節 統計分析與假說檢定結果 45
第四節 統計分析結果討論 54
第五章 研究結論與建議 57
第一節 研究結論 57
第二節 研究貢獻與管理意涵 58
第三節 研究限制與建議 60
參考文獻 61

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