ESG品質與揭露對台灣金融控股公司財務表現的影響

Abstract

本文探討了ESG品質和揭露對台灣金融控股公司財務表現的影響。ESG是指環境、社會和公司治理三個方面，這些因素在企業經營中越來越受到關注。本文使用台灣經濟新報資料庫(TEJ)和Refinitiv Eikon篩選出11家台灣金融控股公司的財務年度表現數據及ESG品質數據，共有99個台灣金融控股公司財務年度的資料。研究發現，ESG品質和揭露與金融控股公司財務績效有顯著的關聯性。此外，金融控股公司整體ESG表現成長以及在ESG議題三個面向分別的表現成長與績效成長不具有顯著的關聯性。本文強調了企業在實施CSR（企業社會責任）方面的重要性，並提供了一些實施CSR的建議，以提高企業的ESG表現和財務績效。

This article discusses the impact of ESG quality and disclosure on the financial performance of Taiwanese financial holding companies. ESG refers to the environmental, social, and governance aspects that have been increasingly emphasized in corporate operations. The study utilizes financial annual performance data and ESG quality data from 11 Taiwanese financial holding companies obtained from the Taiwan Economic Journal (TEJ) database and Refinitiv Eikon. A total of 99 financial annual data points were analyzed. The research findings indicate a significant correlation between ESG quality, disclosure, and the financial performance of financial holding companies. Furthermore, the overall ESG performance growth of financial holding companies and their performance growth in the three dimensions of ESG issues did not exhibit a significant relationship. The study emphasizes the importance of implementing Corporate Social Responsibility (CSR) and provides recommendations for improving ESG performance and financial performance.