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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/151540


    Title: 企業ESG績效與政府管制裁罰的關聯性研究
    A Study on the Relationship between Corporate ESG Performance and Government Regulatory Enforcement
    Authors: 王宣泯
    Contributors: 戚務君
    王宣泯
    Keywords: 裁罰
    負面事件
    類保險效果
    Sanction
    Negative Event
    Insurance-like Effect
    Date: 2024
    Issue Date: 2024-06-03 11:55:07 (UTC+8)
    Abstract: 本研究探討企業在遭遇負面事件時，其ESG表現是否能發揮減少裁罰金額之效果，以探究ESG表現對降低罰款之影響。實證結果發現：(1)企業之ESG表現對裁罰金額在統計上有顯著負向影響；(2)企業長期ESG表現所能帶來之影響力度大於短期表現。本研究提供ESG表現對裁罰金額產生影響之實證證據。
    The purpose of this study is to examine the relationship between ESG performance and sanction resulting from encountering negative events. The study aims to examine whether a corporation’s ESG performance can mitigate sanctions or not. The empirical result suggest that: (1)ESG performance can mitigate sanctions; (2)The effect of long-term ESG performance is stronger than short-term performance. This study provide the empirical evidence of the relationship between ESG performance and sanction.
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    Description: 碩士
    國立政治大學
    會計學系
    111353110
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111353110
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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