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| Title: | 產業特性、廠商特質與ESG績效
The Impact of Industry and Firm Characteristics on ESG Performance |
| Authors: | 施景輔
Shih, Jing-Fu |
| Contributors: | 王國樑
張美玲
Wang, Kuo-Liang
Chang, Mei-Lin
施景輔
Shih, Jing-Fu |
| Keywords: | 企業永續
ESG績效
產業特性
公司特質
Corporate Sustainability
ESG Performance
Industry Characteristics
Corporate Attributes |
| Date: | 2024 |
| Issue Date: | 2024-08-05 13:37:30 (UTC+8) |
| Abstract: | 企業永續經營為近年來於國內外皆越來越受到高度關注的議題，由於既有文獻大多從公司治理與財務角度探討企業ESG績效影響因素，本研究則企圖加入產業經濟理論進行探討。且因為永續分數算法繁複，本文以系統性公式整理永續分數衡量。在建立ESG績效迴歸模型後，利用2023年838家台灣上市廠商資料進行迴歸實證分析，結果發現，市場佔有率、廠商ROA、廠商研發費用率、廠商專利數、董事會規模及出席董事會比例對ESG績效具有正面且顯著的效果，對ESG績效有顯著負面影響的變數則為董事長兼總經理。在產業特性上，發現非服務業在ESG績效表現上會顯著低於服務業的。
In recent years, corporate sustainability has increasingly become a highly regarded issue both domestically and internationally. While existing literature explores corporate ESG performance from the perspectives of corporate governance and finance, this paper aims to incorporate industrial economic theory. Given the complexity of sustainable scoring algorithms, this paper systematically organizes ESG scores using a formulated approach. Following the establishment of an ESG performance regression model, empirical model is conducted through regression analysis using industry economic variable data from 838 individually listed Taiwanese companies in 2023. The results indicate that market share, firm ROA, firm R&D expenditure ratio, firm patens, board size, and board meeting attendance ratio have a significant and positive effect on ESG performance. Conversely, the variable of CEO duality has a significantly negative impact on ESG performance. Regarding industry characteristics, it is observed that the ESG scores of non-service industries exhibit significantly lower ESG performance compared to service industries. |
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| Description: | 碩士
國立政治大學
經濟學系
111258025 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111258025 |
| Data Type: | thesis |
| Appears in Collections: | [經濟學系] 學位論文
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