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| Title: | 國際主要 ESG評級機構沿革及衡量要點之 研究
Research of History and Rating Principles of Major Global ESG Rating Agencies |
| Authors: | 吳家瑜
Wu, Chia-Yu |
| Contributors: | 戚務君
吳家瑜
Wu, Chia-Yu |
| Keywords: | 永續發展指標
ESG |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:28:42 (UTC+8) |
| Abstract: | 近年國際間積極推動ESG政策，台灣以綠色金融行動方案作為響應，投資人也越趨注重ESG資訊，是以ESG評級機構應運而生，整合企業ESG資訊的同時，也提供資料使用者企業ESG評級作為衡量參考之用。惟綜觀各ESG評級機構之評級衡量要點、衡量方法皆不盡相同，因此衍生「不同評分方法所形成之評級是否存在分歧現象」之疑問。本研究欲透過梳理國外主要ESG評級機構之沿革與ESG評級之衡量要點，探討評級機構之發展脈絡及ESG評級之相似性和差異性。據以省思我國所建置之ESG資料庫及永續指標之發展現況，進一步檢視評級分歧現象是否存在於我國ESG評級與國外ESG評級之間。最後以筆者之淺見提供ESG資料庫與評級之未來發展建議。
In recent years, the international community has been actively promoting ESG policies while Taiwan has responded with a green finance action plan, and investors are increasingly focusing on ESG information. However, ESG rating agencies differ in their rating measurement points and methods, which raises the question of whether there is a divergence in the ratings formed with different rating methods. This study aims to examine the development of ESG rating agencies and the similarities and differences of ESG ratings by reviewing the history of the major ESG rating agencies and the key issues of ESG ratings. The study also aims to reflect on the development of ESG databases and sustainability indicators in Taiwan, and further examine whether divergences exist between ESG ratings in Taiwan and ESG ratings abroad. Finally, this study provides suggestions for future developments of ESG databases and ratings. |
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| Description: | 碩士
國立政治大學
會計學系
110353108 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353108 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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