環境、社會與治理(Environmental、Social and Governance)績效與永續逐漸受到全球主管機關與投資人的重視，過往許多研究以企業為樣本，探討法律、法系、公司治理對於企業於環境、社會與治理的表現，然而，與過去文獻不同，本文以國家為分析單位，以制度理論分析，探討國家法規制度、法系與國家的公司治理機制與國家永續之間的關係，研究結果顯示國家法規制度和國家的公司治理機制與國家永續績效有顯著正向關係，而國家法系則不顯著影響國家永續績效。
此外本文延續 La Porta，Lopez-de-Silane 和 Shleifer(1998)的研究，再次檢視國家法規制度和法系與國家的公司治理機制之間的關係，本文實證結果國家法規制度與國家整體的公司治理機制沒有顯著的關係，與國家永續績效不同的 是，英美法系的國家對於國家的公司治理機制有正向影響。
最後，本文以永續績效較佳的國家，如瑞典、瑞士、挪威、英國與丹麥(國家永續排行前五名)為例子，於法律規範、公司治理進行說明，希冀提供台灣主管機關參考，採用他國的經驗，以適合台灣的文化、政治、法律與社會等提升台 灣的永續績效。

Environment, Social and Governance (ESG) and sustainability have already became an important issues around the world. There are many studies examine law, legal family and corporate governance impact on corporate social responsibility. However, different from other studies, this study analyzes countries and apply institutional theory to examine national law, legal family and corporate governance impact on country sustainability. According to our result, national law and corporate governance have significant positive relationship with country sustainability, while legal family have no significant relationship with country sustainability.
This study also follows La Porta，Lopez-de-Silane 和 Shleifer(1998) to examine how national law and legal family impact on corporate governance. Our result show that national law and corporate governance have no significant relationship, while common law have significant positive relationship with corporate governance.
Finally, taken Sweden, Switzerland, Norway, UK and Demark for examples for Taiwan government to learn and develop Taiwan sustainability.

第壹章、 研究動機與目的..................................................1
第貳章、 文獻探討.......................................................8
第一節、 企業社會責任....................................................8
第二節、 制度理論 ......................................................12
第三節、 公司治理 ......................................................15
第參章、 研究方法 ......................................................19
第一節、 研究假說.......................................................19
第二節、 資料來源與變數定義 .............................................26
第三節、 模型設計 ......................................................36
四、 實證結果...........................................................38
第一節、 敘述性統計分析 .................................................38
第二節、 國家法規制度與永續績效迴歸分析....................................40
第三節、 國家的公司治理機制與永續績效迴歸分析 ..............................43
第四節、 國家法規制度與國家的公司治理機制迴歸分析 ..........................45
第五節、 假說驗證結果 ....................................................47
五、 結論與建議 .........................................................48
第一節、 結論........................................................... 48
第二節、 研究限制與未來研究建議 .......................................... 54
參考文獻 ................................................................ 56

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World Bank (2016)，http://www.worldbank.org/ 搜尋日期 2016 年 5 月 30 日。
OECD (2016)，http://www.oecd.org/ 搜尋日期 2016 年 5 月 30 日。