世界各國環境保護意識的提升，環境保護已成為企業經營模型的重要議題，在歐盟對於環境保護法令的規定要求增加的情況下，電子產業為提升競爭力，也會日漸重視此議題。因此，相關的環境會計資訊也受到各國重視，而由於網路所帶來的便利性與時效性及因此網站環境會計資訊的揭露日趨重要。本研究針對上市櫃電子公司之公司網站所揭露之環境會計資訊使用環保署制定之環境會計指引做分類調查。由研究結果可知，大部分的公司網站其揭露環境會計資訊程度都不高，多著重於污染防治、資源永續利用以及管理成本此三方面。對於全球性環境保護、上下游關聯、研發成本、社會活動、損失及補救、環境保護效益其他等七項環境會計資訊揭露的情況嚴重缺乏。國內的企業多採消極地提供環境會計資訊，主管機關在訂定綠色會計制度時，不應只考量國內情形，更應將國外因素加入衡量，以訂立一套完善之環境準則方針，以使國內企業環境資訊揭露更健全，增加企業環境會計資訊透明度。

Both convenience of internet and environmental protection become two important issues for business operation. When environmental protection becomes more and more popular in Taiwan society, companies in Taiwan Information Technology (IT) industry pay more attention on this issue. The environmental accounting information disclosure on the websites is gradually important. Therefore, the study investigates the environmental accounting information disclosure on IT companies’ web sites. The results show IT companies do not disclose sufficient environmental accounting information on their web sites. This result of study can provide a suggestion to government officers. When government makes the environmental accounting policy, it should not only consider domestic situation but also include other foreign factors.