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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨 | zh_TW |
| dc.contributor.advisor | Wen-Hsin Hsu | en |
| dc.contributor.author | 林昱希 | zh_TW |
| dc.contributor.author | Yu-Xi Lin | en |
| dc.date.accessioned | 2023-08-09T16:05:34Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-09 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-25 | - |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88225 | - |
| dc.description.abstract | 本研究以2013年至2021年臺灣非金融業之上市及上櫃公司作為樣本，使用差異中之差異法(Difference-in-Difference, DID)模型，探討強制公司揭露永續相關資訊對個別公司生產力造成的影響。本文首先以臺灣政府自2014年起針對達到一定條件之公司強制出具永續報告書進行分析，比較政策實施前後對生產力造成的影響。除此之外，本文進一步分析公司所出具之永續報告書內容遵循全球永續性報告協會(Global Reporting Initiative, GRI)準則揭露環境資訊多寡，是否對公司生產力產生影響。研究發現，公司受政策規範出具永續報告書，其公司生產力顯著提升。顯示當政府實施強制揭露政策時，對公司而言是有利的。此外研究進一步發現，當公司揭露愈多GRI準則環境有關項目時，導致公司生產力顯著下降。 | zh_TW |
| dc.description.abstract | This study examines the impact of disclosing sustainability-related information on firm productivity using a Difference-in-Difference (DID) model. The sample consists of listed non-financial firms in Taiwan from 2013 to 2021. The analysis focuses on the government's mandatory requirement for eligible companies to issue sustainability reports since 2014. It compares the effects on productivity before and after the implementation of this policy. Additionally, the study investigates whether the extent of environmental information disclosure in companies' sustainability reports, following the Global Reporting Initiative (GRI) Standards, has an impact on firm productivity. The findings indicate that firms subject to policy regulations regarding the issuance of sustainability reports experience a significant improvement in productivity. This suggests that government-implemented mandatory disclosure policies are beneficial for companies. Furthermore, the study reveals that increased disclosure of environmental information related to GRI Standards in companies' reports is associated with a significant decrease in firm productivity. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-09T16:05:34Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-09T16:05:34Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 論文口試委員會審定書 i
謝辭 ii 中文摘要 iii ABSTRACT iv CONTENTS v LIST OF FIGURES vi LIST OF TABLES vii 1 Introduction 1 2 Regulations and GRI Standards 7 2.1 Sustainability laws and regulations in Taiwan 7 2.2 Introduction to Global Reporting Initiative (GRI) and environmental indicators 8 3 Literature review 11 3.1 Disclosure of sustainability 11 3.1.1 Mandatory disclosure 12 3.1.2 Voluntary disclosure 16 3.2 Productivity 18 3.2.1 Internal factors affect productivity 19 3.2.2 External factors affect productivity 21 4 Hypotheses development 23 5 Research design 27 5.1 Variable construction 27 5.1.1 Productivity 27 5.1.2 Regulation of mandatory sustainability disclosure 28 5.1.3 Environmental disclosure 28 5.1.4 Control variables 29 5.2 Main research design 30 5.2.1 Difference-in-Difference design 30 5.2.2 Test for H1 31 5.2.3 Test for H2 32 6 Empirical results 33 6.1 Sample and descriptive statistics 33 6.2 Result for H1 34 6.3 Result for H2 34 7 Additional tests 36 8 Conclusion 38 References 45 Appendix 1: Variable definitions 50 Appendix 2: Changes to the regulations on mandatory sustainability reporting in Taiwan 51 Appendix 3: GRI Standards – environmentally related 52 Appendix 4: Example of GRI environmental disclosures 55 | - |
| dc.language.iso | en | - |
| dc.subject | 永續報告書 | zh_TW |
| dc.subject | 全球永續性報告協會 | zh_TW |
| dc.subject | 強制揭露 | zh_TW |
| dc.subject | 環境資訊揭露 | zh_TW |
| dc.subject | 生產力 | zh_TW |
| dc.subject | Environmental disclosure | en |
| dc.subject | Sustainability report | en |
| dc.subject | Global Reporting Initiative | en |
| dc.subject | Mandatory disclosure | en |
| dc.subject | Productivity | en |
| dc.title | 強制編制永續報告書與環境揭露對生產力之影響 | zh_TW |
| dc.title | The Effects of Mandatory Sustainability Reports and Environmental Disclosure on Productivity | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 吳淑幸;蔡元棠 | zh_TW |
| dc.contributor.oralexamcommittee | Shu-Hsing Wu;Yuan-Tang Tsai | en |
| dc.subject.keyword | 強制揭露,環境資訊揭露,生產力,永續報告書,全球永續性報告協會, | zh_TW |
| dc.subject.keyword | Mandatory disclosure,Environmental disclosure,Productivity,Sustainability report,Global Reporting Initiative, | en |
| dc.relation.page | 59 | - |
| dc.identifier.doi | 10.6342/NTU202301724 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2023-07-25 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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