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研究生:蔡哲文
研究生(外文):Cai-Wen Tsai
論文名稱:企業ESG永續發展是否為避免經營危機之有效策略?綠色金融效益之分析
論文名稱(外文):Is Corporate ESG Sustainable Development an Effective Strategy to Avoid Business Crises? An Analysis of the Benefits in Green Finance
指導教授:丁裕家丁裕家引用關係
指導教授(外文):Yu-Jia Ding
口試委員:劉亞秋吳碧珠丁裕家
口試委員(外文):Angela Y. LiuPi-Chu WuYu-Jia Ding
口試日期:2022-05-10
學位類別:碩士
校院名稱:國防大學
系所名稱:運籌管理學系碩士班
學門:商業及管理學門
學類:行銷與流通學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:68
中文關鍵詞:社會責任綠色金融資源基礎理論利害關係人信用風險評等財務危機
外文關鍵詞:ESGGreen FinanceResource-Based TheoryStakeholdersCredit Risk IndexFinancial Crisis
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  • 被引用被引用:0
  • 點閱點閱:353
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謝辭 i
摘要 ii
Abstract iii
目次 v
表目錄 viii
圖目錄 ix
第一章 緒論 1
1.1研究背景及動機 1
1.2研究目的 5
1.3研究流程 7
第二章 文獻探討 8
2.1企業ESG永續發展相關文獻 8
2.1.1環境保護 9
2.1.2社會責任 10
2.1.3公司治理 11
2.2綠色金融 13
2.3資源基礎理論 14
2.4利害關係人理論 16
2.5企業ESG永續發展績效與信用風險評等 18
2.6企業ESG永續發展績效與財務危機 19
2.7研究假說發展 22
第三章 研究方法 25
3.1研究樣本與期間 25
3.2資料來源 27
3.3研究架構 28
3.4研究變數 29
3.4.1應變數:信用風險評等與財務危機 29
3.4.2自變數:企業ESG永續發展績效 29
3.4.3控制變數 31
3.5實證模型 33
3.5.1企業ESG永續發展績效對信用風險評等之影響 33
3.5.2企業ESG永續發展績效對財務危機之影響 34
3.6資料分析方法 35
3.6.1敘述性統計 36
3.6.2相關係數統計 36
3.6.3多元迴歸分析 36
3.6.4羅吉斯迴歸分析 37
第四章 實證結果分析 38
4.1敘述性統計量 38
4.2相關係數統計 41
4.3多元迴歸實證結果 45
4.3.1迴歸模型共線性檢定 45
4.3.2迴歸模型內生性檢定 46
4.3.3檢定企業ESG永續發展對信用風險評等之影響 48
4.4羅吉斯迴歸實證結果 50
第五章 結論與建議 53
5.1研究結論 53
5.2政策建議 55
5.3理論貢獻與實務意涵 56
5.4研究限制與未來研究建議 57
參考文獻 58
附錄 67
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