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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/153329


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    題名: 永續表現與投資效率關聯性：論永續報告確信及外部關注度之影響
    The Relationship between Corporate Sustainability Performance and Investment Efficiency: The Impact of Corporate Sustainability Report Assurance and External Attention
    作者: 陳毓琪
    Chen, Yu-Chi
    貢獻者: 李佳玲
    Lee, Chia-Ling
    陳毓琪
    Chen, Yu-Chi
    關鍵詞: 永續發展投入績效
    投資效率
    永續報告書確信
    外部關注度
    Corporate Sustainability Performance
    Investment Efficiency
    Assurance of Sustainability Reports
    External Attention
    日期: 2024
    上傳時間: 2024-09-04 14:46:46 (UTC+8)
    摘要: 本研究以我國上市公司為研究對象，以實證分析的方式，探討企業永續發展投入績效與投資效率間的關係，此外進一步探討是否有其他因素將影響二者間之關聯性。得出了以下結論：
    一、企業永續發展投入績效與投資不效率間存有負向關係，且於過度投資情況下較為明顯。
    二、在ESG三個構面的永續發展投入中，於環境構面（Environment）的投入績效，與投資效率間有最顯著的關係。
    三、永續報告書之確信對永續發展績效及投資不足間有顯著的調節效果，削弱永續發展績效及投資不足間原有的負向關係。
    四、外部關注度的高低對永續發展績效及投資不足間有顯著的調節效果，削弱永續發展績效及投資不足間原有的負向關係。
    This study empirically analyzes the relationship between corporate sustainability performance and investment efficiency, using listed companies in Taiwan as the research subjects. Additionally, it explores whether other factors influence this relationship. The conclusions of this study are as follows:
    1. There is a negative relationship between corporate sustainability performance and investment inefficiency, which is more pronounced in cases of overinvestment.
    2. Among the three dimensions of ESG, investment in the Environmental dimension shows the most significant relationship with investment efficiency.
    3. The assurance of corporate sustainability reports significantly moderates the relationship between corporate sustainability performance and underinvestment, weakening their original negative relationship.
    4. The level of external attention also significantly moderates the relationship between corporate sustainability performance and underinvestment, weakening their original negative relationship.
    參考文獻: 台灣經濟新報（2021年1月1日）。TESG 永續發展指標介紹。取自https://www.tejwin.com/news/tesg-%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B1%95%E6%8C%87%E6%A8%99%E4%BB%8B%E7%B4%B9/
    台灣經濟新報（2022年2月3日）。TESG永續發展指標，台灣企業專屬的 ESG指標！取自https://www.tejwin.com/news/台灣的esg指標-tesg/
    台灣經濟新報（2023年5月26日）。ESG永續發展指南｜6大ESG公司治理策略快速掌握！取自https://www.tejwin.com/insight/esg/
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    描述: 碩士
    國立政治大學
    會計學系
    111353006
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353006
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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