Reference: | 1. 溫福星,2013,社會科學研究中使用迴歸分析的五個重要觀念,管理學報,30(2),169-190 2. 鄭桂蕙、林宛瑩、汪瑞芝,2023,SASB準則下環境社會治理績效與企業績效之關聯性,會計審計論叢,13(2),1-40. 3. Atan R, Alam M, Said J, et al. The impacts of environmental, social, and governance factors on firm performance: panel study of Malaysian companies[J]. Management of Environmental Quality, 2018, 29(2): 182-194. 4. Endrikat J, Guenther E, Hoppe H. Making sense of conflicting empirical findings: A meta-analytic review of the relationship between corporate environmental and financial performance[J]. European Management Journal, 2014(32):735-751. 5. Fabián Leonardo Quinche-Martín & Andrés Cabrera-Narváez. Exploring the Potential Links between Social and Environmental Accounting and Political Ecology[J] . Social and Environmental Accountability Journal, 2020(1): 53-74. 6. Friede G, Busch T, Bassen A. ESG and financial performance: aggregated evidence from more than 2000 empirical studies[J]. Journal of Sustainable Finance & Investment, 2015(5):210-233. 7. Garzón-Jiménez R, Zorio-Grima A. Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets[J] . Sustainability, 2021(2):696. 8. Hardiyansah, M. , Agustini, A. T.,Purnamawati, I. The effect of carbon emission disclosure on firm value: Environmental performance and industrial type[J] . Asian Financ. Econ. Bus., 2021(8):123-133. 9. Naffa H, Fain M. A factor approach to the performance of ESG leaders and laggards Finance Research Letters, 2022 (1):2-5. 10. Sassen, R. , Hinze, AK. , Hardeck, I. Impact of ESG factors on firm risk in Europe[J]. Journal of Business Economics, 2016(8):867-904. 11. Shaikh, I. 2022. Environmental, social, and governance (ESG) practice and firm performance:An international evidence. Journal of Business Economics and Management 23 (1): 218-237. |