本研究針對台灣上市櫃公司探討環境績效、綠色環境管理策略與公司績效之間關係。實證結果發現，用水量降低、用電量降低與碳排放量降低與公司績效皆呈顯著負向關係；但用水密集度降低、用電密集度降低與碳排放密集度降低皆與公司績效呈顯著正向關係；另企業採用綠色環境管理策略（ISO14001, ISO14064, ISO50001）可強化公司用水密集度降低與碳排放密集度降低與公司績效之正向關係及弱化用水量降低、用電量降低與公司績效之負向關係。

This study aims to understand the relationships among environmental performance, green environmental management strategy and firm performance in Taiwan. The results show the relationship between water usage reduction, electricity usage reduction, carbon emissions reduction and firm performance is significantly negative, in contrast, the relationship between water intensity reduction, electricity intensity reduction, carbon intensity reduction and firm performance is significantly positive. Futher, the firms which adopt green environmental management strategy enhance the positive relationship between water intensity reduction, carbon intensity reduction and firm performance, and weaken the negative relationship between water usage reduction, electricity usage reduction and firm performance.