永續委員會組成與永續績效

Abstract

本研究以臺灣非金融上市櫃公司為對象，系統性分析永續委員會的組成特徵（包括規模、獨立性、會議頻率、性別多樣性、成員年齡、教育程度及環境專業知識）與企業ESG績效之關聯。結果顯示，委員會規模、會議頻率、獨立性、女性比例及教育程度等特徵，分別與不同ESG構面呈現顯著正相關，但女性擔任委員會主席則與部分績效呈負相關。本研究突破以往僅探討永續委員會設立與否的二元分析，填補臺灣市場實證缺口，並為企業優化永續委員會結構及政策制定提供科學依據，豐富相關文獻。

This study examines the relationship between sustainability committee characteristics and ESG performance among non-financial listed companies in Taiwan. Key attributes analyzed include committee size, independence, meeting frequency, gender diversity, member age, education level, and environmental expertise. Results show that size, meeting frequency, independence, female representation, and education are positively associated with various ESG dimensions, while having a female chair is negatively linked to certain outcomes. By moving beyond binary analysis of committee existence, this research fills a gap in Taiwan’s empirical literature and offers practical insights for enhancing corporate sustainability governance.