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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 謝昇峯 | zh_TW |
| dc.contributor.advisor | Sheng-Feng Hsieh | en |
| dc.contributor.author | 黃思涵 | zh_TW |
| dc.contributor.author | Ssu-Han Huang | en |
| dc.date.accessioned | 2025-08-19T16:12:24Z | - |
| dc.date.available | 2025-08-20 | - |
| dc.date.copyright | 2025-08-19 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-08-11 | - |
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臺灣永續能源研究基金會。（2015年12月22日）。落實企業社會責任，深化公司治理文化。https://taise.org.tw/news-view.php?ID=822 金融監督管理委員會。（2014年9月18日）。金管會強化要求上市櫃公司編製與申報企業社會責任報告書 [新聞稿]。https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201409180005&toolsflag=Y&dtable=News 金融監督管理委員會。（2020年8月25日）。金管會發布「公司治理3.0－永續發展藍圖」 [新聞稿]。https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0&mcustomize=news_view.jsp&dataserno=202008250004&dtable=News 金融監督管理委員會。（2023年3月28日）。上市櫃公司永續發展行動方案（2023年）。 https://www.fsc.gov.tw/uploaddowndoc?file=news%2F202303290815110.pdf&filedisplay=%E4%B8%8A%E5%B8%82%E6%AB%83%E5%85%AC%E5%8F%B8%E6%B0%B8%E7%BA%8C%E7%99%BC%E5%B1%95%E8%A1%8C%E5%8B%95%E6%96%B9%E6%A1%88.pdf&flag=doc 金融監督管理委員會。（2023年8月17日）。金管會發布我國接軌IFRS永續揭露準則藍圖 [新聞稿]。https://www.sfb.gov.tw/ch/home.jsp?id=95&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202308170002&dtable=News 金融監督管理委員會證券期貨局。（2023年3月28日）。上市櫃公司永續發展行動方案（2023） [新聞稿]。https://www.fsc.gov.tw/ch/home.jsp?dataserno=202303280001&dtable=News 臺灣證券交易所。（n.d.）。上市公司編製與申報永續報告書作業辦法。2025年6月3日取自 https://twse-regulation.twse.com.tw/TW/law/DAT0201.aspx?FLCODE=FL075209 顏辰軒。（2025年2月）。ESG資訊數位化之發展及願景。證券暨期貨月刊，43(2)。 https://www.sfb.gov.tw/uploaddowndoc?file=publication/202502181102500.pdf&filedisplay=04-%E5%B0%88%E9%A1%8C%E4%B8%80.pdf&flag=doc Abraham, J., Olbert, M., & Vasvari, F. 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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/98788 | - |
| dc.description.abstract | 本研究旨在探討強制性資訊揭露對企業永續報告書品質的影響。利用臺灣金融監督管理委員會自 2015 年起，依產業類別及資本額分階段逐步擴大永續報告書強制編製範圍的獨特政策作為準自然實驗場景，本研究以 2008 年到 2023 年間臺灣上市櫃公司為樣本，運用文本分析衡量永續報告書的四項文本屬性（長度、硬資訊、明確性、黏性）。在計量方法上，本研究除了以傳統雙向固定效應模型（TWFE）進行基準分析外，更採用了堆疊式雙重差分法（Stacked DiD）及 Sun & Abraham（2021）估計策略等前沿方法，以克服 TWFE 在交錯採納設計下的潛在偏誤。本研究發現，強制性編製規定對於永續報告書的長度、硬資訊比例與明確性，幾乎未產生統計上顯著的影響。最穩健且一致的發現是，強制性規定顯著且持續地降低了報告的內容黏性。這些結果表明政策主要驅動了報告的形式更新，而非品質躍升。 | zh_TW |
| dc.description.abstract | This study investigates the impact of mandatory disclosure on sustainability reporting quality and leverages a unique quasi-natural experiment in Taiwan. The setting is provided by the policy of Taiwan's Financial Supervisory Commission (FSC), which has expanded the scope of mandatory sustainability reporting in a phased, staggered manner based on industry and firm capital size since 2015. Using a sample of all Taiwanese listed companies from 2008 to 2023, the research employs textual analysis to measure four textual attributes: length, hard information, specificity, and stickiness. Methodologically, in addition to using the traditional Two-Way Fixed Effects (TWFE) model for baseline analysis, this study adopts cutting-edge methods such as Stacked Difference-in-Differences (DiD) and the Sun & Abraham (2021) estimator to overcome the potential biases of TWFE under a staggered adoption design. The finding shows that the mandate had nearly no statistically significant effect on report length, hard information, or specificity. The most robust and consistent finding is that the mandatory requirement significantly and persistently decreases report stickiness. These results indicate that the policy primarily drove "formalistic updates" rather than a "substantive quality leap." | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-08-19T16:12:24Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-08-19T16:12:24Z (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 ........................................................... vii 表次 ........................................................... viii Chapter 1 引言.................................................. 1 Chapter 2 文獻回顧與研究動機 .................................... 3 2.1 永續資訊的揭露 ............................................ 3 2.2 永續資訊的文本屬性與品質衡量 ............................... 4 2.3 自願與強制揭露永續資訊對文本品質的影響 ...................... 6 2.4 臺灣永續報告書編製政策之演進 ............................... 7 2.5 研究動機 ................................................. 8 Chapter 3 研究設計.............................................. 9 3.1 資料來源與樣本選取 ........................................ 9 3.2 變數衡量 ................................................. 9 3.2.1 應變數：文本屬性 ...................................... 9 3.2.2 控制變數 ............................................. 10 3.3 敘述性統計與初步分析 ...................................... 11 3.4 方法 ..................................................... 17 3.4.1 基準模型：雙向固定效應模型 ............................. 17 3.4.2 動態效果分析 I：堆疊式雙重差分法 ....................... 18 3.4.3 動態效果分析 II：Sun and Abraham (2021) 估計法 ........ 19 3.4.4 平行趨勢假設檢驗 ...................................... 20 Chapter 4 實證結果 ............................................. 21 4.1 雙向固定效應分析 .......................................... 21 4.1.1 全樣本分析結果 ........................................ 21 4.1.2 分階段結果 ............................................ 23 4.1.2.1 長度 ............................................. 23 4.1.2.2 硬資訊 ........................................... 25 4.1.2.3 明確性 ........................................... 28 4.1.2.4 黏性 ............................................. 30 4.2 堆疊式雙重差分法 .......................................... 33 4.2.1 聚合分析結果 .......................................... 33 4.2.2 分階段結果 ............................................ 39 4.2.2.1 長度 ............................................. 39 4.2.2.2 硬資訊 ........................................... 44 4.2.2.3 明確性 ........................................... 49 4.2.2.4 黏性 ............................................. 54 4.3 Sun and Abraham (2021) 估計法 ............................ 61 Chapter 5 結論與建議 ............................................ 68 參考文獻 ........................................................ 70 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 永續報告書 | zh_TW |
| dc.subject | ESG | zh_TW |
| dc.subject | 自然實驗 | zh_TW |
| dc.subject | 文本分析 | zh_TW |
| dc.subject | ESG | en |
| dc.subject | quasi-natural experiment | en |
| dc.subject | sustainability report | en |
| dc.subject | textual analysis | en |
| dc.title | 從自願到強制：臺灣永續報告書政策轉變對文本品質之影響 | zh_TW |
| dc.title | From Voluntary to Mandatory: The Impact of Taiwan's Sustainability Reporting Policy Transition on Textual Quality | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 陳坤志;顏如君 | zh_TW |
| dc.contributor.oralexamcommittee | Kun-Chih Chen;Ju-Chun Yen | en |
| dc.subject.keyword | 永續報告書,ESG,自然實驗,文本分析, | zh_TW |
| dc.subject.keyword | sustainability report,ESG,quasi-natural experiment,textual analysis, | en |
| dc.relation.page | 74 | - |
| dc.identifier.doi | 10.6342/NTU202503828 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2025-08-14 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| dc.date.embargo-lift | 2026-08-31 | - |
| 顯示於系所單位： | 會計學系 | |
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