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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 陳業寧 | zh_TW |
dc.contributor.advisor | Yehning Chen | en |
dc.contributor.author | 李宜融 | zh_TW |
dc.contributor.author | I-Rung Li | en |
dc.date.accessioned | 2024-07-01T16:08:04Z | - |
dc.date.available | 2024-07-02 | - |
dc.date.copyright | 2024-07-01 | - |
dc.date.issued | 2024 | - |
dc.date.submitted | 2024-06-25 | - |
dc.identifier.citation | 一、國內文獻
林靈(2023),台灣上市櫃公司ESG表現對機構投資人持股之影響,碩士學位論文。 黃浩瑜(2022),採SASB準則下ESG重大性議題與機構投資人之探討,碩士學位論文。 二、國外文獻 Aboud, A. and Diab, A. 2018. The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt, Journal of Accounting in Emerging Economies 8(4), 442-458. Ahn, B. H., Patatoukas, P. N., and Skiadopoulos, G. S. 2024. Material ESG Alpha: A Fundamentals-Based Perspective. The Accounting Review 1–27. Azar, J., Duro, M., Kadach, I., & Ormazabal, G. 2021. The Big Three and corporate carbon emissions around the world. Journal of Financial Economics 142(2), 674-696. Benlemlih, M., Arif, M., and Nadeem, M. 2023. Institutional Ownership and Greenhouse Gas Emissions: A Comparative Study of the UK and the USA. British Journal of Management 34(2), 623-647. Deng, X., Kang, J. K., and Low, B.S. 2013. Corporate Social Responsibility and Stakeholder Value Maximization: Evidence from Mergers, Journal of Financial Economics 110(1), 87-109. Dyck, A., Lins, K. V., Roth, L., and Wagner, H. F. 2019. Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics 131(3), 693-714. Fu, X., Tang, T., and Yan, X. 2019. Why do institutions like corporate social responsibility investments? Evidence from horizon heterogeneity. Journal of Empirical Finance 51, 44-63. Gormley, T. A., Gupta, V. K., Matsa, D. A., Mortal, S. C., and Yang, L. 2023. The Big Three and board gender diversity: The effectiveness of shareholder voice. Journal of Financial Economics 149(2), 323-348. Hartzmark, S. M., and Sussman, A. B. 2019. Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows. The Journal of Finance 74(6), 2789-2837. Heijningen, K.V. 2019. The impact of ESG factor materiality on stock performance of firms. Erasmus Platform for Sustainable Value Creation working paper. Henriksson, R., Livnat, J., Pfeifer, P., and Stumpp, M. 2019. Integrating ESG in Portfolio Construction. Journal of Portfolio Management 45(4), 67-81. Ilhan, E., Krueger, P., Sautner, Z., and Starks, L. T. 2023. Climate Risk Disclosure and Institutional Investors. The Review of Financial Studies 36(7), 2617-2650. Khan, M., Serafeim, G. and Yoon, A. 2016. Corporate sustainability: First evidence on materiality. The Accounting Review 91 (6), 1697–1724. Lins, K.V., Servaes, H., and Tamayo, A. 2017. Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility During the Financial Crisis, Journal of Finance 72(4), 1785-1824. Madison, N., and Schiehll, E. 2020. The Effect of Financial Materiality on ESG Performance Assessment. Sustainability 13(7), 3652. Matsumura, E. M., Prakash, R., and Vera-Muñoz, S. C. 2024. Climate-risk materiality and firm risk. Review of Accounting Studies 29, 33–74. Riedl, A., and Smeets, P. 2017. Why Do Investors Hold Socially Responsible Mutual Funds? The Journal of Finance 72(6), 2505-2550. Velte, P. 2022. Which institutional investors drive corporate sustainability? A systematic literature review. Business Strategy and the Environment 32(1), 42-71. | - |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92794 | - |
dc.description.abstract | 本研究分析外國投信機構持股比例對企業在永續會計準則委員會SASB(Sustainability Accounting Standards Board)準則下之ESG(Environmental, Social, and Governance)重大性議題表現影響,以2016年至2022年臺灣科技與通訊產業上市櫃企業為樣本,同時分析外國投信機構持股比例變化量對企業在SASB準則下之ESG重大性議題後續年份表現變化量的影響。本研究實證結果發現外國投信機構持股比例越高,企業在SASB準則下之ESG重大性議題表現越佳。此外,研究結果顯示在控制企業重要變數、時間效果下,前一年外國投信機構持股比例變化量對下一年企業在SASB準則下之ESG重大性議題表現分數變化量有顯著正面影響,反應身為大股東身分的外國投信機構持股出現變動時,臺灣企業會進一步提升企業在SASB準則之ESG重大性議題表現。 | zh_TW |
dc.description.abstract | Using the data of Taiwan’s listed firms in technology and communication industries from 2016 to 2022, this thesis studies the impact of foreign mutual fund ownership on firms’ ESG (Environmental, Social, and Governance) performance under the SASB (Sustainability Accounting Standards Board) framework. It finds that a firm’s foreign mutual fund ownership and its ESG performance under the SASB guidelines are positively associated. In addition, there is a significant positive relationship between the change in a firm’s foreign mutual fund ownership from the previous year and its subsequent ESG performance, suggesting that firms improve ESG performance when foreign mutual funds increase their shareholdings. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-01T16:08:04Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2024-07-01T16:08:04Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 謝辭 i
摘要 ii ABSTRACT iii 表目次 v 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 3 第一節、機構投資人影響企業永續表現的動機 3 第二節、機構投資人如何對企業永續表現產生影響 5 第三節、SASB準則之ESG重大性議題 6 第四節、本研究貢獻 8 第三章、研究設計 9 第一節、研究假說 9 第二節、研究方法 11 第三節、研究樣本 17 第四章、實證結果與分析 18 第一節、敘述統計 18 第二節、相關係數 20 第三節、實證結果分析 22 第五章、結論與建議 31 第一節、研究結論 31 第二節、研究限制與建議 32 參考文獻 33 附錄、重大性地圖索引(SASB Materiality Map) 35 | - |
dc.language.iso | zh_TW | - |
dc.title | 外國投信持股與SASB準則下ESG重大性議題之探討-以臺灣科技與通訊業為例 | zh_TW |
dc.title | Foreign Mutual Funds and Firms’ Material ESG SASB Factors Performance: Evidence from Taiwan’s Technology & Communications Industries | en |
dc.type | Thesis | - |
dc.date.schoolyear | 112-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 陳一如;陳彥行;蔡宜均 | zh_TW |
dc.contributor.oralexamcommittee | I-Ju Chen;Yan-Shing Chen;Yi-Chun Tsai | en |
dc.subject.keyword | 外國投信投資人,外國機構投資人,SASB準則,ESG重大性議題,ESG, | zh_TW |
dc.subject.keyword | foreign mutual fund investors,foreign institutional investors,SASB,Material ESG issues,ESG, | en |
dc.relation.page | 35 | - |
dc.identifier.doi | 10.6342/NTU202401323 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2024-06-25 | - |
dc.contributor.author-college | 管理學院 | - |
dc.contributor.author-dept | 財務金融學系 | - |
顯示於系所單位: | 財務金融學系 |
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