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    题名: SASB 準則下 ESG 揭露程度之影響因素
    The Determinants of the Degree of ESG Disclosure under SASB
    作者: 柯亦鴻
    Ko, I-Hung
    贡献者: 林宛瑩
    柯亦鴻
    Ko, I-Hung
    关键词: 企業社會責任
    ESG
    SASB
    ESG 揭露程度
    Corporate social responsibility
    ESG
    SASB
    Degree of disclosure in ESG
    日期: 2022
    上传时间: 2022-09-02 14:43:59 (UTC+8)
    摘要: 金管會於 2020 年發布之公司治理 3.0 永續發展藍圖，除了擴大報告書強制編製範圍，也規範公司參考永續會計準則委員會（SASB）所制定之準則，按照產業特性所應重視之重大性議題進行揭露。由於 SASB 準則為 2018 年所發布，本研究以在 2018 年至 2020 年間出具企業社會責任報告書或永續報告書之台灣一般產業上市公司為研究對象，探討 SASB 準則下，台灣上市公司 ESG 揭露程度之影響因素。
    本研究之實證結果顯示：公司規模、董事會規模、員工平均年齡以及是否為自願性揭露與 ESG 揭露程度存在顯著正向關係，公司和董事會的規模越大，ESG 揭露程度越佳；員工平均年齡越大，ESG 揭露程度越佳。此外女性董事比例則與 ESG 揭露程度存在顯著負向關係，公司董事會中女性董事越多，該公司於 SASB 準則下 ESG 揭露程度較低。
    In 2020, the FSC released the Corporate Governance 3.0 Sustainability Development Blueprint, which expands the scope of report preparation. It also required that companies should refer to the materiality map provided by SASB for ESG
    disclosure issues. Due to the SASB standard was released in 2018, this study takes companies listed in Taiwan Stock Exchange Market that have issued corporate social responsibility reports or sustainability reports during the period of 2018 to 2020 as the research sample to explore the determinants of the degree of ESG disclosure under
    SASB framework.
    The empirical findings show that company size, board size, average age of employees, and voluntary disclosure are significantly and positively related to the degree of ESG disclosure. The larger the size of the firm and the board, the better the ESG disclosure. The average age of the employees is elder, the better the ESG disclosure. Moreover, the proportion of female directors is significantly and negatively associated with the ESG disclosure. The company boards with more female directors disclose less ESG-related information under SASB framework.
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    描述: 碩士
    國立政治大學
    會計學系
    109353042
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0109353042
    数据类型: thesis
    DOI: 10.6814/NCCU202201389
    显示于类别:[會計學系] 學位論文

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