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| 題名: | CEO多元文化背景與ESG績效
CEO Multicultural Background and ESG Performance |
| 作者: | 連彥傑
Lien, Yan-Jie |
| 貢獻者: | 林禹銘
Lin, I-Min
連彥傑
Lien, Yan-Jie |
| 關鍵詞: | CEO之多元文化背景
企業ESG績效
高層梯隊理論
Multicultural background
Corporate ESG
Upper echelons theory |
| 日期: | 2025 |
| 上傳時間: | 2025-09-01 14:39:56 (UTC+8) |
| 摘要: | 根據高層梯隊理論，管理階層的背景會影響企業的決策，本研究探討CEO多元文化背景與ESG績效的關聯，以中國市場為例，蒐集2014到2023年中國上市櫃公司為樣本，測試CEO的多元文化背景對於企業ESG表現的影響。實證結果發現，CEO出生地方言愈為多元，其企業的ESG表現更佳。此外，若以珠江三角洲為外來文化多元地區之代表，實證結果發現有此地區出生背景的CEO，其企業的ESG表現更佳。為處理內生性問題，本研究採用兩階段最小平方法(2SLS)，以工具變數進行迴歸測試，結果仍與以上發現一致。
Based on the upper echelons theory, which posits that executives' backgrounds influence corporate decision-making, this study investigates the relationship between CEOs’ multicultural backgrounds and corporate ESG (Environmental, Social, and Governance) performance. Using data from Chinese listed companies between 2014 and 2023, the analysis examines whether a CEO’s multicultural background affects a corporate ESG outcomes. The empirical results show that the greater the dialectal diversity of a CEO's birthplace, the better the corporate ESG performance. Furthermore, treating the Pearl River Delta as a representative region of high cultural diversity, the findings indicate that CEOs born in this area are associated with significantly better corporate ESG performance. To address endogeneity concerns, this study utilizes the two-stage least squares (2SLS) approach with instrumental variables for regression analysis, yielding results that are consistent with the aforementioned findings. |
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| 描述: | 碩士
國立政治大學
會計學系
112353033 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0112353033 |
| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
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