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| Title: | ESG之報導與揭露成本：以上市公司為例
ESG Reporting and Disclosure Costs: Evidence from Listed Firms |
| Authors: | 林麗婷
Lin, Li-Ting |
| Contributors: | 潘健民
Pan, Chien-Min
林麗婷
Lin, Li-Ting |
| Keywords: | 永續報告書
強制編制
增額成本
Sustainability reports
Mandatory reporting
Incremental costs |
| Date: | 2024 |
| Issue Date: | 2025-08-04 14:49:43 (UTC+8) |
| Abstract: | 本研究探討上市公司編制永續報告書所需負擔之增額成本。利用台灣上市公司在2013年至2022年間之財務及非財務資料，透過公司當年度是否有編制永續報告書，推估當年度營業費用的差異，以檢測編制永續報告書在上市公司所需負擔的增額成本，進而探討中小企業一體適用編制永續報告書之可能性。
本研究發現，相較於沒有編制永續報告書的企業，有編制永續報告書的企業營業費用較高。在有編制永續報告書的情況之下，被強制編制永續報告書的企業之營業費用高於自願編制者。同時，在有編制永續報告書的情況之下，有對永續報告書進行第三方認證企業之營業費用較高。本研究進一步發現，在所有被強制出具永續報告書的企業中，若有做第三方認證，其營業費用較高；但自願編制永續報告書且又經過第三方認證公司之營業費用，則沒有比較顯著的高。
This study investigates the incremental costs to the listed companies for preparing sustainability reports. Utilizing financial and non-financial data from Taiwanese listed companies from 2013 to 2022, this study estimates the differences in operating expenses for the years in which companies prepared sustainability reports to assess the incremental costs associated with preparing these reports for listed companies in an effort to explore the feasibility of applying sustainability report preparation to small and medium-sized enterprises (SMEs).
The study finds that companies that prepare sustainability reports have higher operating expenses compared to those that do not. Among companies that prepare sustainability reports, those mandated to do so incur higher operating expenses than those that do so voluntarily. Additionally, for companies that prepare sustainability reports, those that undergo third-party assurance have higher operating expenses. This study further reveals that among all companies mandated to issue sustainability reports, those with third-party assurance incur higher operating expenses; however, companies that voluntarily prepare sustainability reports and undergo third-party assurance do not show significantly higher operating expenses. |
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| Description: | 碩士
國立政治大學
會計學系
111353039 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353039 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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