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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 羅竹平 | zh_TW |
| dc.contributor.advisor | Chu-Ping Lo | en |
| dc.contributor.author | 鄭莉螢 | zh_TW |
| dc.contributor.author | Li-Ying CHENG | en |
| dc.date.accessioned | 2025-02-26T16:16:24Z | - |
| dc.date.available | 2025-02-27 | - |
| dc.date.copyright | 2025-02-26 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-02-06 | - |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97061 | - |
| dc.description.abstract | 本文使用TEJ資料庫中2020年至2023年852家上市公司的探討ESG揭露對財務績效的影響。財務績效以ROA、ROE和Tobin's Q做為衡量變數，揭露變數包括ESG總體揭露分數、環境揭露分數、社會揭露分數和治理揭露分數。研究結果顯示ESG揭露皆對ROA和ROE存在顯著負相關關係，但對Tobin's Q無顯著影響。進一步探討ESG評級差異其揭露對財務績效影響，研究結果顯示，ESG評級較低的企業樣本群體其揭露對財務績效存在負面影響。另外，本文也發現外銷比例高且屬於SASB產業別中的「科技與通訊」或「提煉與礦產加工」的企業，在ESG揭露表現普遍更佳，反映出國際市場競爭壓力及產業特性對揭露程度的重要影響。 | zh_TW |
| dc.description.abstract | This study collects data from the TEJ database, encompassing 852 publicly listed companies in Taiwan from 2020 to 2023, to examine the relationship between ESG disclosure and financial performance. Financial performance is evaluated using ROA, ROE, and Tobin's Q, while disclosure variables include overall ESG disclosure scores, environmental disclosure scores, social disclosure scores, and governance disclosure scores. Empirical findings indicate a significant negative correlation between ESG disclosure and both ROA and ROE, whereas no statistically significant impact is observed on Tobin's Q. Further analysis of ESG rating disparities demonstrates that firms with lower ESG ratings exhibit a negative relationship between ESG disclosure and financial performance. Moreover, the study identifies that firms with a high export ratio and classified under the SASB-defined sectors of "Technology & Communications" or "Extractives & Mineral Processing" generally achieve superior ESG disclosure performance. These findings underscore the critical role of international market competitive pressures and industry-specific characteristics in shaping the extent of ESG disclosure. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-02-26T16:16:24Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-02-26T16:16:24Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
中文摘要 ii ABSTRACT iii 目次 iv 圖次 vi 表次 vii 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機及目的 2 第三節 研究架構 4 第二章 文獻回顧 6 第一節 ESG發展理論基礎 6 第二節 ESG揭露與財務績效之關係 6 第三章 研究方法 10 第一節 研究樣本及資料來源 10 第二節 變數定義 11 第三節 研究模型 13 第四章 研究結果與分析 15 第一節 敘述性統計 15 第二節 相關性分析 15 第三節 迴歸結果分析 19 第五章 結論與研究建議 34 第一節 研究結論 34 第二節 研究限制與建議 35 參考文獻 36 附錄 41 附錄一 領先族群樣本資料（按TESG永續發展指標分群） 41 附錄二 平均族群樣本資料（按TESG永續發展指標分群） 43 附錄三 落後族群樣本資料（按TESG永續發展指標分群） 49 | - |
| dc.language.iso | zh_TW | - |
| dc.title | ESG 揭露對台灣上市公司財務績效之影響 | zh_TW |
| dc.title | The Impact of ESG Disclosure on Financial Performance of Listed Companies in Taiwan | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-1 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 雷立芬;許淑媖 | zh_TW |
| dc.contributor.oralexamcommittee | Li-Fen Lei;Su-Ying Hsu | en |
| dc.subject.keyword | ESG揭露,環境揭露分數,社會揭露分數,治理揭露分數,財務績效, | zh_TW |
| dc.subject.keyword | ESG disclosure,environmental disclosure scores,social disclosure scores,governance disclosure scores,financial performance, | en |
| dc.relation.page | 49 | - |
| dc.identifier.doi | 10.6342/NTU202500413 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2025-02-06 | - |
| dc.contributor.author-college | 生物資源暨農學院 | - |
| dc.contributor.author-dept | 農業經濟學系 | - |
| dc.date.embargo-lift | N/A | - |
| 顯示於系所單位： | 農業經濟學系 | |
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