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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/94305完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 荷世平 | zh_TW |
| dc.contributor.advisor | Shih-Ping Ho | en |
| dc.contributor.author | 李家淇 | zh_TW |
| dc.contributor.author | Chia-Chi Lee | en |
| dc.date.accessioned | 2024-08-15T16:43:19Z | - |
| dc.date.available | 2024-08-16 | - |
| dc.date.copyright | 2024-08-15 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-08-04 | - |
| dc.identifier.citation | Adams, R. B., & Mehran, H. (2012). Bank board structure and performance: Evidence for large bank holding companies. Journal of Financial Intermediation, 21(2), 243-267.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/94305 | - |
| dc.description.abstract | 近年來，企業社會責任（CSR）的環保聲明成為了公眾辯論的焦點，尤其是企業在揭露與實踐間的不一致現象——ESG漂綠行為即企業誇大或虛假的環保宣傳，已成為全球關注的焦點，對消費者和投資者的信任造成負面影響。隨著可持續發展理念的普及和社會責任意識的提升，了解企業在ESG方面的行為及其背後的驅動因素，對於制定有效的政策和企業管理策略具有重要意義。本研究旨在探討與分析企業內部特性如何影響其從事漂綠行為，進一步了解企業內部特性如何作用並在漂綠行為上產生影響。
本研究結合文獻回顧、理論架構構建以及計量實證分析法，使用來自全球2412家企業2013年至2023年間的資料，經由縱橫資料集之統計檢定，對漂綠行為的定義、影響因素及相關理論進行了全面梳理與探討。 研究發現企業規模、公司年齡、財務限制、獨立董事比例和委員會完整度與漂綠行為呈現顯著負相關，CEO雙重性則呈現顯著正相關，進一步豐富了現有的漂綠理論，為這一領域的未來研究提供了新的方向。 本研究的結果對政策制定者具有重要參考價值，有助於在制定環保政策時考慮企業的不同特性，從而推動更為真實和有效的環保行為。此外，本研究還為企業管理者提供了管理和改善其環保形象的策略建議，促使企業在實現經濟效益的同時，履行更多的社會和環境責任。 總結來說，本研究對理解和應對企業漂綠行為具有重要的理論意義和實踐價值。透過持續的研究與跨學科合作，期望能提供更多實用見解，協助企業實現社會及環境目標，並為學術界甚至政府政策提供指導。 | zh_TW |
| dc.description.abstract | In recent years, the environmental declarations in corporate social responsibility (CSR) have become a focal point of public debate, particularly regarding the inconsistencies between corporate disclosures and practices. The phenomenon of ESG (Environmental, Social, and Governance) greenwashing—where companies exaggerate or falsify their environmental claims—has garnered global attention, negatively impacting consumer and investor trust. With the proliferation of sustainable development concepts and the rising awareness of social responsibility, understanding corporate behavior in ESG and its underlying drivers is crucial for formulating effective policies and corporate management strategies. This study aims to explore and analyze how corporate characteristics influence their greenwashing behaviors and further investigate how the interactions between these characteristics affect greenwashing.
Combining literature review, theoretical framework construction, and empirical quantitative analysis, this study utilizes data from 2,412 companies worldwide, covering the period from 2013 to 2023. Through statistical testing of panel data, the study comprehensively examines the definitions, influencing factors, and relevant theories of greenwashing. The findings reveal that corporate size, company age, financial constraints, the proportion of independent directors, and committee integrity are significantly negatively correlated with greenwashing behaviors, while CEO duality shows a significant positive correlation. The moderating effects of company age and corporate size reveal more complex interactive relationships, further enriching existing greenwashing theories and providing new directions for future research in this field. The results of this study offer valuable insights for policymakers, helping them consider different corporate characteristics when formulating environmental policies, thereby promoting more genuine and effective environmental practices. Additionally, the study provides strategic recommendations for corporate managers to manage and improve their environmental image, encouraging companies to achieve economic benefits while fulfilling greater social and environmental responsibilities. In summary, this study holds significant theoretical and practical value for understanding and addressing corporate greenwashing behaviors. Through ongoing research and interdisciplinary collaboration, it is hoped that more practical insights can be provided to assist companies in achieving their social and environmental goals and to offer guidance for academia and even government policy. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-08-15T16:43:19Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-08-15T16:43:19Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 誌謝 i
摘要 ii Abstract iii 目次 v 圖次 x 表次 xi 第一章 緒論 1 1.1 研究背景與動機 1 1.2 研究目的 4 1.3 論文架構 5 第二章 文獻回顧 7 2.1 理論基礎 7 2.1.1 制度理論 (Institutional theory) 7 2.1.2 利害關係人理論 (Stakeholder theory) 11 2.1.3 合法性理論 (legitimacy theory) 9 2.1.4 代理理論 (Agency theory) 13 2.1.5 訊號理論 (Signaling theory) 15 2.2 漂綠（Greenwashing） 17 2.2.1 起源與定義 17 2.2.2 漂綠量化方式 22 2.3 企業特性 28 2.3.1 企業規模與年齡 33 2.3.2 企業財務績效與財務限制 35 2.3.3 企業治理結構特徵 37 第三章 研究設計與方法 40 3.1 研究方法 40 3.1.1 文獻回顧 40 3.1.2 研究架構設計 40 3.1.3 計量實證分析法 41 3.1.3.1 分析步驟 41 3.1.3.2 模型變數 44 3.2 研究步驟 45 第四章 理論架構建立與假說推導 47 4.1 漂綠相關之企業內部特性之層面架構建立 47 4.2 假說推導 48 4.2.1 基本特性層面 48 4.2.1.1 企業規模 48 4.2.1.2 企業年齡 49 4.2.2 財務特性層面 50 4.2.2.1 財務績效 50 4.2.2.2 財務限制 51 4.2.3 治理結構特性層面 52 4.2.3.1 董事會規模 52 4.2.3.2 獨立董事比例 53 4.2.3.3 CEO雙重性 54 4.2.3.4 委員會完整度 55 4.2.4 假說統整 57 第五章 實證模型設計 59 5.1 計量實證研究 59 5.2 實證模型 59 5.2.1 模型一之方程式 60 5.2.2 模型二之方程式 61 5.2.3 模型三之方程式 61 5.3 模型變數與衡量 61 5.3.1 應變數 61 5.3.2 自變數 64 5.3.2.1 模型一之自變數 64 5.3.2.2 模型二之自變數 65 5.3.2.3 模型三之自變數 66 5.3.3 控制變數 67 5.3.4 變數統整 68 第六章 實證結果與討論 71 6.1 敘述性統計 71 6.1.1 產業之敘述性統計 72 6.1.1.1 營建相關產業漂綠傾向與趨勢 75 6.1.2 國家之敘述性統計 78 6.1.3 年度漂綠變化趨勢 81 6.2 模型檢定 82 6.2.1 隨機效應檢定 82 6.2.2 固定效應檢定 83 6.2.3 共線性檢定 84 6.2.3.1 相關係數矩陣 84 6.2.3.2 變異數膨脹因子 85 6.2.4 異質性檢定 86 6.2.4.1 White檢定 86 6.2.4.2 LR檢定 87 6.3 基本特性層面之實證結果與討論 88 6.3.1 模型一之分析 88 6.3.2 假說驗證與討論 91 6.4 財務特性層面之實證結果與討論 92 6.4.1 模型二之分析 92 6.4.2 假說驗證與討論 94 6.5 治理結構特性層面之實證結果與討論 96 6.5.1 模型三之分析 96 6.5.2 假說驗證與討論 98 第七章 穩健性檢查 104 7.1 估計結果一致性檢查 104 7.1.1 替代代理變數迴歸分析 104 7.1.1.1 模型一之替代代理變數分析 105 7.1.1.2 模型二之替代代理變數分析 106 7.1.2 國家樣本剔除迴歸分析 108 7.1.2.1 模型一之最大國家樣本剃除分析 110 7.1.2.2 模型二之最大國家樣本剃除分析 110 7.1.2.3 模型三之最大國家樣本剃除分析 111 7.2 內生性檢查 112 7.2.1 模型一之內生性檢查 115 7.2.2 模型二之內生性檢查 116 7.2.3 模型三之內生性檢查 118 7.3 綜合結果與討論 120 第八章 研究結論與建議 123 8.1 研究結論 123 8.2 範圍與限制 124 8.3 後續建議 125 參考文獻 127 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 漂綠 | zh_TW |
| dc.subject | 企業特性 | zh_TW |
| dc.subject | ESG | zh_TW |
| dc.subject | 計量分析 | zh_TW |
| dc.subject | 實證研究 | zh_TW |
| dc.subject | ESG | en |
| dc.subject | Greenwashing | en |
| dc.subject | Empirical Study | en |
| dc.subject | Econometric Analysis | en |
| dc.subject | Corporate Characteristics | en |
| dc.title | 企業內部特性對漂綠行為之影響實證：全球性研究 | zh_TW |
| dc.title | Empirical Analysis of the Impact of Corporate Internal Characteristics on Greenwashing Behavior: A Global Study | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 林正芳;許耀文 | zh_TW |
| dc.contributor.oralexamcommittee | Cheng-Fang Lin;Yao-Wen Hsu | en |
| dc.subject.keyword | 漂綠,企業特性,ESG,計量分析,實證研究, | zh_TW |
| dc.subject.keyword | Greenwashing,Corporate Characteristics,ESG,Econometric Analysis,Empirical Study, | en |
| dc.relation.page | 139 | - |
| dc.identifier.doi | 10.6342/NTU202403200 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2024-08-07 | - |
| dc.contributor.author-college | 工學院 | - |
| dc.contributor.author-dept | 土木工程學系 | - |
| 顯示於系所單位： | 土木工程學系 | |
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