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| Title: | 公司治理評鑑表現、永續目標與國內外資持股之相關性分析
Correlations of Corporate Governance, Performance of Sustainable Development Goals, and Types of Shareholders |
| Authors: | 林雨靜
Lin, Yu-Ching |
| Contributors: | 別蓮蒂
朴星俊
Bei, Lien-Ti
Park, Sung-Jun
林雨靜
Lin, Yu-Ching |
| Keywords: | 公司治理
企業社會責任
聯合國永續發展目標（SDGs）
社會責任投資
Corporate Governance
Corporate Social Responsibility
United Nations Sustainable Development Goals (SDGs)
Responsible Investment |
| Date: | 2021 |
| Issue Date: | 2021-08-04 16:40:18 (UTC+8) |
| Abstract: | 隨著聯合國永續發展目標（SDGs）、ESG永續投資議題興起，機構投資者開始重視企業對於公司治理表現、永續策略制定及風險揭露狀況，台灣為與國際接軌亦推動「公司治理評鑑」，期望透過評鑑良性競爭使企業間重視自身公司治理表現及推動治理文化的改革。而金管會透過「公司治理3.0」加入永續議題，並鼓勵被投資者關注ESG議題。
本研究主要探討台灣上市櫃公司於公司治理表現、聯合國永續發展目標（Sustainable Development Goals, SDGs）及國外投資三者相關性，透過TEJ台灣經濟新報、台灣企業社會責任報告書資料庫及台灣證券交易所公開資訊觀測站提供之財務及永續面資料進行研究。將SDGs根據Bhattacharya, et al.（2014）的分類分成經濟、社會、環境三個面向，並與公司治理評鑑分數做相關性分析，確認評鑑分數是否與SDGs整體表現相關或是會分別受到經濟、社會、環境面影響，之後進一步研究企業國外投資者投入資源與公司治理評鑑分數相關性。
透過敘述性統計、相關係數分析及迴歸分析探究變數間的相關性，研究結果發現，公司治理績效會受到企業整體SDGs表現影響，而非著重於經濟、社會、環境其中之一面向。若企業只著重於某一面向永續策略將不會提升其公司治理表現。此外，公司治理表現較佳之企業，其來自國外投資者的持股數愈高，顯示公司治理為國外投資者投資考量因素之一。
With the emergence of the United Nations Sustainable Development Goals (SDGs) and ESG sustainable investment issues, institutional investors have begun to focus on the importance to corporate governance performance, sustainability strategy, and risk exposure. Taiwan has also promoted the "Corporate Governance Evaluation System " in order to be in line with international standards ". It is hoped that through the evaluation, companies will pay more attention to their own corporate governance performance and reform their governance culture. The Financial Supervisory Commission, Taiwan has also added sustainability issues through "Corporate Governance 3.0" and encourages investors to pay attention to ESG issues.
The research mainly discussed the relevance of Taiwan listed companies in corporate governance, the United Nations Sustainable Development Goals (SDGs) and shareholdings. In order to collect financial and sustainable data, the research collected 2018-2019 dataset from “TEJ Taiwan Economic News”, “Taiwan CSR Report Database”, and “Taiwan Stock Exchange”. The research discussed whether corporate governance will be affected either by economic, social, and environmental aspects of SDGs, or the overall SDGs performance. Furthermore, the research discussed about the correlation between foreign, domestic shareholdings and cooperate governance performance.
The method of the research used descriptive statistics, correlation coefficient analysis and regression analysis to check the result. It is found that corporate governance will be affected by companies’ overall performance of SDGs, instead of only one of economic, social, and environmental SDGs aspects. In addition, when companies with better corporate governance will be related to higher foreign shareholdings, it showed that corporate governance is one of the factors for foreign investors` investment. |
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| Description: | 碩士
國立政治大學
企業管理研究所(MBA學位學程)
108363105 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108363105 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202101155 |
| Appears in Collections: | [企業管理研究所（MBA學位學程）] 學位論文
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