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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖珮真 | zh_TW |
| dc.contributor.advisor | Pei-Cheng Liao | en |
| dc.contributor.author | 周若以 | zh_TW |
| dc.contributor.author | Ruo-Yi Chou | en |
| dc.date.accessioned | 2025-07-17T16:07:29Z | - |
| dc.date.available | 2025-07-18 | - |
| dc.date.copyright | 2025-07-17 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-07-03 | - |
| dc.identifier.citation | 中文參考文獻
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97818 | - |
| dc.description.abstract | 本研究探討產業競爭程度、資本密集程度及財務限制與企業漂綠行為之關聯性。在樣本期間中，漂綠變數參照TESG評等季度，為2020年至2023年；自變數與控制變數參照財報資料，為2019年至2022年。漂綠以永續揭露分數與永續績效分數之差距衡量，反映企業在永續資訊揭露上積極，卻缺乏相應實質作為的程度。實證結果顯示，在產業競爭程度低（市場結構寡占）的企業或擁有資本密集度高的企業，更傾向進行漂綠行為，突顯競爭壓力的缺乏與高額資本投入，會增加企業以象徵性的揭露策略回應利害關係人對永續績效之期待。相較之下，財務限制與漂綠行為則無顯著關聯。
在實務上，本研究提醒投資人應強化對永續資訊之辨識能力，著重企業是否針對產業關鍵議題提出具體行動，而非僅憑揭露篇幅和宣示性承諾判斷其永續實踐之真實性。 | zh_TW |
| dc.description.abstract | This study examines the relationship between industry competition, capital intensity, financial constraints, and corporate greenwashing behavior. The greenwashing variable is based on quarterly TESG ratings from 2020 to 2023, while the independent and control variables are derived from financial statement data from 2019 to 2022. Greenwashing behavior is measured by the gap between sustainability disclosure scores and sustainability performance scores, indicating the extent to which firms actively disclose sustainability information without taking corresponding substantive actions.
The empirical results indicate that firms operating in low-competition industry (i.e., oligopolistic market structures) or those characterized by high capital intensity are more likely to engage in greenwashing. These findings suggest that a lack of competitive pressure and the burden of high capital investment increase the likelihood of firms adopting symbolic disclosure strategies to address stakeholders’ expectations for sustainability performance. In contrast, no significant association is found between financial constraints and greenwashing behavior. From a practical perspective, this study underscores the importance for investors to enhance their ability to critically assess sustainability disclosures. Rather than relying solely on the volume of disclosed information or declarative commitments, investors should focus on whether firms are taking concrete actions on industry-specific material issues to evaluate the authenticity of their sustainability practices. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-07-17T16:07:29Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-07-17T16:07:29Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii Abstract iii 目次 iv 表次 vi 圖次 vii 第一章：緒論 1 第一節：研究背景與動機 1 第二節：研究目的 2 第二章：文獻回顧 4 第一節：漂綠 4 第二節：產業競爭程度 6 第三節：資本密集程度 9 第四節：財務限制 10 第三章：研究假說 12 第四章：研究設計 17 第一節：實證模型與變數衡量 17 第二節：樣本選取與資料來源 26 第五章：實證結果 30 第一節：敘述性統計 30 第二節：相關係數分析 31 第三節：單變量分析 33 第四節：多元迴歸分析 34 第六章：穩健性測試 38 第一節：內生性問題 38 第二節：變數衡量問題 40 第七章：結論 45 第一節：研究結論 45 第二節：研究限制 45 第三節：延伸方向 47 參考文獻 48 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 財務限制 | zh_TW |
| dc.subject | 漂綠 | zh_TW |
| dc.subject | 產業競爭 | zh_TW |
| dc.subject | 資本密集 | zh_TW |
| dc.subject | 漂綠 | zh_TW |
| dc.subject | 產業競爭 | zh_TW |
| dc.subject | 資本密集 | zh_TW |
| dc.subject | 財務限制 | zh_TW |
| dc.subject | Capital Intensity | en |
| dc.subject | Financial Constraints | en |
| dc.subject | Industry Competition | en |
| dc.subject | Greenwashing | en |
| dc.subject | Financial Constraints | en |
| dc.subject | Capital Intensity | en |
| dc.subject | Industry Competition | en |
| dc.subject | Greenwashing | en |
| dc.title | 產業競爭度、資本密集度、財務限制程度與漂綠之關聯性研究 | zh_TW |
| dc.title | The Relationship Between Industry Competition, Capital Intensity, Financial Constraints, and Greenwashing | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 廖芝嫻;顏如君 | zh_TW |
| dc.contributor.oralexamcommittee | Chih-Hsien Liao;Ju-Chun Yen | en |
| dc.subject.keyword | 漂綠,產業競爭,資本密集,財務限制, | zh_TW |
| dc.subject.keyword | Greenwashing,Industry Competition,Capital Intensity,Financial Constraints, | en |
| dc.relation.page | 53 | - |
| dc.identifier.doi | 10.6342/NTU202501471 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2025-07-04 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| dc.date.embargo-lift | 2030-07-02 | - |
| 顯示於系所單位： | 會計學系 | |
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