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| Title: | SASB準則下台灣上市公司ESG揭露程度與財務績效之關聯性探討
The Association between ESG Disclosure under SASB and Financial Performance of Taiwan Listed Companies |
| Authors: | 游孟軒
You, Meng-Xuan |
| Contributors: | 林宛瑩
游孟軒
You, Meng-Xuan |
| Keywords: | CSR
ESG
SASB
財務績效
CSR
ESG
SASB
Financial performance |
| Date: | 2022 |
| Issue Date: | 2022-09-02 14:44:12 (UTC+8) |
| Abstract: | 金管會於2020年8月中旬公布公司治理3.0永續發展藍圖，其中一大主軸為提高資訊透明度以促進永續經營，內容包含引進由永續會計準則委員（SASB）制定之永續會計準則（Sustainability Accounting Standard），以達到強化上市櫃公司ESG資訊揭露之目的。SASB依照不同產業側重之永續議題，將重大性的概念套用至各產業之永續會計準則，讓處於不同產業環境的企業在揭露ESG資訊時有一套得以遵循的標準。
本研究利用台灣上市公司2018年至2020年發布之CSR報告書，蒐集各企業於其所屬產業之SASB準則下應揭露之ESG資訊，藉以衡量企業揭露ESG資訊之程度，並探討其與財務績效之關聯性。研究結果顯示，當企業於SASB準則下所揭露之ESG資訊越多，其財務績效表現越佳，除此之外，在額外測試中也發現，企業於SASB準則下所揭露之ESG資訊越多，其公司價值越高。
In mid-August 2020, the FSC released the Corporate Governance 3.0 Sustainability Development Blueprint. One of the main pillars of the Blueprint is to enhance the information transparency in order to promote sustainable development. The SASB applies the concept of materiality to develop sustainability accounting standards for each industry. Based on the sustainability issues developed for each industry, the companies in different industries have a set of standards to follow when disclosing ESG information.
This study uses the CSR reports published by listed companies in Taiwan from 2018 to 2020 to collect the ESG information that should be disclosed by each company in its industry under SASB standards, in order to measure the extent of ESG information disclosure by companies and to explore its relevance to financial performance. The results show that the more ESG information disclosed by the companies under SASB, the better their financial performance will be. Moreover, in an additional test, this study finds that companies with more ESG information disclosed under SASB tend to have higher firm value. |
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| Description: | 碩士
國立政治大學
會計學系
109353112 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353112 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201367 |
| Appears in Collections: | [會計學系] 學位論文
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