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???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
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dc.contributor.advisor | 王淑美 | zh_TW |
dc.contributor.advisor | Shu-Mei Wang | en |
dc.contributor.author | 郜凱聞 | zh_TW |
dc.contributor.author | KAI-WEN GAO | en |
dc.date.accessioned | 2023-07-19T16:16:02Z | - |
dc.date.available | 2023-11-09 | - |
dc.date.copyright | 2023-07-19 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2023-06-07 | - |
dc.identifier.citation | 參考文獻
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87748 | - |
dc.description.abstract | 本研究旨在探討2016年至2020年期間,臺灣24家上市櫃食品與飲料產業的ESG績效,利用資料包絡法(Data Envelopment Analysis, DEA)探討董事酬金和員工福利對企業ESG績效的影響。本研究同時進行二個面向的ESG績效比較,一是比較不同權重對ESG績效的影響,利用TEJ的ESG資料與entropy權重來計算ESG投入與產出之表現;二是比較各企業每一年ESG績效,採用了視窗資料包絡分析法(Window data envelopment analysis,WDEA)來對每家企業進行動態績效評估,尤其是對疫情前後的分析。
本研究結果顯示,不同權重的模型評估方式和新冠肺炎(Covid-19)疫情前後,ESG績效表現存在顯著差異,並得到以下二個重要發現: 1.在疫情前,以TEJ的資料計算績效時,食品與飲料產業ESG表現進步的多為食品與飲料產業的上下游而非中游製造加工業,而ESG表現退步的則是出口食品與飲料的零售產業。以Entropy調整ESG權重, ESG表現退步的為食品與飲料產業的下游,而ESG表現波動較大的則是食品與飲料產業的中下游。 2.在疫情時,以TEJ的資料計算績效時,食品與飲料產業ESG表現進步的多為與消費者接觸即可輕便帶走的飲料店和菸酒零售業,而ESG表現退步的則是賣生鮮食品類的產業。以Entropy調整ESG權重時品與飲料產業ESG表現進步的多為人們生活必需的鮮食與日常用品類,而ESG表現退步的則是藥類和需要實際進入公共場所消費之產業。 | zh_TW |
dc.description.abstract | This present study aims to investigate the ESG performance of 24 listed food and beverage industries in Taiwan from 2016 to 2020, and uses Data Envelopment Analysis (DEA) to explore the impact of director remuneration and employee benefits on corporate ESG performance. This study conducts two ESG performance comparisons at the same time. One is to compare the impact of different weights on ESG performance, using TEJ's ESG data and entropy weights to calculate the performance of ESG input and output; the other is to compare the ESG performance of each company each year For performance, Window data envelopment analysis (WDEA) is used to evaluate the dynamic performance of each company, especially the analysis before and after the epidemic.
The results of this study show that there are significant differences in ESG performance before and after the outbreak of the new crown pneumonia (Covid-19) in different weight model evaluation methods.The empirical results of this study are concluded as following: 1. Before the epidemic, when the performance was calculated using TEJ data, the ESG performance of the food and beverage industry improved mostly in the upstream and downstream rather than the midstream manufacturing and processing industries of the food and beverage industry, while the ESG performance declined in the export of food and beverages retail industry. Using Entropy to adjust the ESG weight, the ESG performance is regressive for the lower reaches of the food and beverage industry, while the ESG performance is more volatile for the middle and lower reaches of the food and beverage industry. 2. During the epidemic, when calculating performance based on TEJ data, most of the food and beverage industries with improved ESG performance are beverage stores and tobacco and alcohol retail industries that can be easily taken away after contact with consumers, while those with ESG performance that have regressed are selling Fresh food industry. Using Entropy to adjust the ESG weighting of the fashion and beverage industries, most of the ESG performance improvements are fresh food and daily necessities that are necessary for people's lives, while the ESG performance declines are pharmaceuticals and industries that require actual consumption in public places. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-19T16:16:02Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2023-07-19T16:16:02Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 目錄
誌謝 I 摘要 II Abstract III 目錄 V 圖目錄 VII 表目錄 VIII 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的與問題 3 第三節 研究章節與架構 4 第二章 文獻探討 5 第一節 食品與飲料產業 5 第二節 ESG之定義與其指標建立評等機制 6 第三節 食品與飲料產業和永續發展的關係 24 第三章 研究方法 30 第一節 資料處理與分析方法 30 第二節 研究對象與資料來源 40 第四章 實證結果及分析 44 第一節 敘述性統計 44 第二節 視窗分析實證 50 第三節 Covid-19 視窗分析趨勢營業項目之比較 60 第五章 研究結果與討論 61 第一節 疫情前(2016-2019)結果與討論 61 第二節 疫情時(2019-2020)結果與討論 65 第三節 DDF模型與Entropy模型之差異 68 第六章 研究限制與建議 73 第一節 研究限制 73 第二節 研究建議 73 參考文獻 75 附錄一 DDF模型之投入產出變數2016-2020年數據匯總表 82 附錄二 Entrppy模型之投入產出變數2016-2020年數據匯總表 88 | - |
dc.language.iso | zh_TW | - |
dc.title | 企業ESG之投入對臺灣食品與飲料產業永續發展目標之探討——資料包絡分析法之應用 | zh_TW |
dc.title | Exploring ESG Investing on the Sustainable Development Goals of Taiwan's Food and Beverage Industry——Application of DEA | en |
dc.type | Thesis | - |
dc.date.schoolyear | 111-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 邱永和;黃昱凱 | zh_TW |
dc.contributor.oralexamcommittee | Yung-Ho Chiu;Yu-Kai Huang | en |
dc.subject.keyword | ESG平均效率值,資料包絡法,熵權法,新冠肺炎,食品與飲料產業,永續發展, | zh_TW |
dc.subject.keyword | ESG performance,DEA,Entropy,Covid-19,Food and beverage industry,Sustainable development, | en |
dc.relation.page | 97 | - |
dc.identifier.doi | 10.6342/NTU202300952 | - |
dc.rights.note | 同意授權(限校園內公開) | - |
dc.date.accepted | 2023-06-08 | - |
dc.contributor.author-college | 生物資源暨農學院 | - |
dc.contributor.author-dept | 生物產業傳播暨發展學系 | - |
Appears in Collections: | 生物產業傳播暨發展學系 |
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