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| 題名: | 家族企業特性與ESG績效之關聯性：教育程度的影響與調節效果
Family Firms and ESG Performance: The Role and Moderating Effect of Education |
| 作者: | 楊喻鈞
Yang, Yu-Chun |
| 貢獻者: | 林宛瑩
Lin, Wan-Ying
楊喻鈞
Yang, Yu-Chun |
| 關鍵詞: | 家族企業
社會情感財富理論(SEW)
環境社會治理績效
Family firm
Socioemotional wealth
ESG performance |
| 日期: | 2025 |
| 上傳時間: | 2025-09-01 14:38:31 (UTC+8) |
| 摘要: | 隨著大眾對ESG議題的關注日益升高，政府亦積極推動相關準則與法規，使得家族企業同樣必須回應並實踐ESG活動。本研究以2018年至2022年間臺灣上市(櫃)公司為樣本，探討家族企業屬性與高階管理層教育程度對企業ESG表現之影響，並進一步檢視教育程度是否對兩者關係具調節效果。
研究結果顯示，家族企業與ESG表現呈顯著負向關係，支持社會情感財富理論中的「損失厭惡」觀點，即家族成員為避免風險而對ESG投入保守。此外，董事與高階主管的教育程度則與ESG表現呈顯著正向關係，說明高學歷者更具永續意識與策略視野。將ESG進一步拆分為環境、社會與公司治理三構面後發現，家族企業在公司治理構面表現顯著較差，為整體表現不佳的主因。另外，分組分析亦顯示，教育程度對ESG表現之正向影響在非家族企業中較為顯著，家族企業因其特有的治理模式與保守傾向，削弱了高學歷帶來的正面作用。整體而言，強化家族企業的治理結構及重視人才專業化，將有助於提升其永續發展表現。
As public attention to ESG (Environmental, Social, and Governance) issues continues to grow, governments have actively promoted related standards and regulations, prompting family firms to also respond and implement ESG initiatives. Using data from Taiwan’s listed companies from 2018 to 2022, this study investigates the impact of family firm characteristics and the educational background of top executives on corporate ESG performance, and further examines whether education moderates this relationship.
The results indicate that family firms are significantly negatively associated with ESG performance, supporting the loss aversion perspective of Socioemotional Wealth theory. Executives with higher education levels tend to contribute positively to ESG outcomes, reflecting stronger sustainability awareness and strategic thinking. However, the positive influence of education is less evident in family firms, likely due to their conservative management style and reluctance to delegate authority. Further analysis reveals that poor corporate governance is the key factor behind the weaker ESG performance of family firms. Strengthening governance structures and enhancing leadership professionalism may help improve sustainability in family-controlled businesses. |
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| 描述: | 碩士
國立政治大學
會計學系
111353030 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0111353030 |
| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
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