公司經理人性別多元化對碳排放量影響

Abstract

全球持續朝向2050淨零碳排的目標邁進，臺灣政府也不例外。碳排放已成為企業環境永續最為關注的指標之一，在永續趨勢的推動下，企業的碳排放量已成為投資人、供應鏈合作夥伴、社會等利害關係人所關注的焦點。臺灣方面於2023年亦通過《氣候變遷因應法》，正式將碳排減量目標正式納入法規中。另一方面，企業社會責任亦是企業永續發展的重要目標；其中，職場環境的性別多元化是普遍被重視的項目之一。因此，本研究希望透過探討企業經理人的性別多元化對公司實際碳排放量之影響，觀察兩大企業永續指標之間是否有正向調節的作用。 本研究實證發現，女性經理人比例對於企業碳排放並沒有明顯的影響效果。此外，以高階女性經理人比例等進行分析，同樣皆產生不顯著的結果。然而，以低碳排產業資料為樣本進行上述分析，發現高階女性理人比例對於企業碳排放量有負向顯著的影響，顯示在低碳排產業中，女性經理人提升有助於減緩碳排放量。此外，本研究亦探討高階女性經理人比例對環境構面揭露分數的影響，結果呈現較為分歧，未能展現明顯的正向關聯性。

The world continues to move toward the goal of net zero carbon emissions by 2050, and the Taiwan government is no exception. Carbon emissions have become one of the most important indicators of corporate environmental sustainability. With the trend toward sustainability, corporate carbon emissions have become the focus of investors, supply chain partners, society and other stakeholders. In Taiwan, the Climate Change Response Act will be passed in 2023, formally incorporating carbon emission reduction targets into the law. On the other hand, corporate social responsibility is also an important goal for the sustainable development of enterprises, and gender diversity in the workplace is one of the most important issues. Therefore, this study aims to investigate the impact of gender diversity among corporate managers on the actual carbon emissions of companies, and to see whether there is a positive adjustment between the two corporate sustainability indicators. This study finds that the proportion of female managers don’t have a significant effect on corporate carbon emissions. In addition, the analysis of the proportion of senior female managers also yields insignificant results. However, using the low carbon emission industry data as a sample, it is found that the proportion of high level female managers has a negative significant effect on the carbon emissions of the companies, indicating that the increase of female managers in the low carbon emission industry helps to reduce the carbon emissions. In addition, this study also investigates the impact of the proportion of female managers on the environmental profile disclosure scores, and the results are rather divergent, not showing a significant positive association.