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研究生:徐詠瑜
研究生(外文):Yung-Yu Hsu
論文名稱:董事性別多元化與企業永續
論文名稱(外文):Board Gender Diversity and Sustainability
指導教授:楊淑玲楊淑玲引用關係蕭衛鴻蕭衛鴻引用關係
指導教授(外文):Shu-Ling YangShu-Ling Yang
口試委員:張巧宜陳獻儀
口試日期:2023-06-07
學位類別:碩士
校院名稱:國立臺中科技大學
系所名稱:流通管理系碩士班
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:2023
畢業學年度:111
語文別:中文
論文頁數:60
中文關鍵詞:董事會性別多元化ESG關鍵多數理論
外文關鍵詞:Board Gender DiversityESGCritical Mass Theory
相關次數:
  • 被引用被引用:0
  • 點閱點閱:16
  • 評分評分:
  • 下載下載:4
  • 收藏至我的研究室書目清單書目收藏:0
本研究主要探討我國企業女性董事占比及達到關鍵多數與否,是否會對企業
之 ESG 績效與 ESG 揭露品質水準及其變化有所影響,又分別對 ESG 中之環境、
社會與公司治理三大構面績效水準及變化產生何種影響。本研究以臺灣證券交易
所非金融業之上市上櫃企業共計 10,086 筆觀察值,實證結果顯示,無論是女性董
事占比高低或達到關鍵多數與否,皆對 ESG 績效與揭露品質水準及其變化無顯著
影響;而僅有當企業董事會規模愈大,且女性董事達關鍵多數時,才具有顯著較
佳的社會構面績效水準及改善;此外,本研究亦發現,此正向影響主要係透過社
會構面中之人權及社會子構面通道之績效傳遞所造成。
This study primarily examines the impact of the proportion of female directors on the level and the change in ESG performance and disclosure quality in Taiwanese companies. I also further investigates the effects on the environment, social, and governance dimensions of ESG performance. In this study, a total of firm-year 10,086 observations of non-financial and listed on the Taiwan Stock Exchange. The empirical results reveal that no matter whether the proportion of female directors is high or low, or whether they reach a critical mass or not, there is no significant impact on ESG performance and disclosure quality levels and their changes. There is a significantly better level and improvement in the social dimension only when firms with larger board size and a critical mass of female directors. Furthermore, this study also finds that this positive impact is transmitted from the Human rights and society sub-dimension of social.
目錄
第一章 研究動機與目的 1
第一節 研究背景與動機 1
第二節 研究目的 4
第二章 文獻回顧 5
第一節 企業永續性 5
第二節 玻璃天花板 6
第三節 董事會性別多元化與關鍵多數 8
第四節 董事會性別多元化與 ESG 10
第三章 研究資料與方法 13
第一節 研究樣本 13
第二節 研究變數 15
第三節 敘述性統計 18
第四節 研究方法 21
第四章 實證結果與分析 22
第一節 單變量檢定分析 22
第二節 多元迴歸分析 25
第三節 穩健性分析 42
第五章 結論與建議 43
參考文獻 45
期刊文獻 45
非期刊文獻 51
附錄 A 53
附錄 B 57
附錄 C 60
圖目錄
圖 1上市上櫃公司董事人數及女性比率 3
表目錄
表 3-1 「TESG永續發展指標」議題架構 14
表 3-2 研究樣本 14
表 3-3 主要研究變數說明 17
表 3-4 敘述性統計 18
表 3-5 相關係數 19
表 3-6 各項TESG揭露品質與績效指標與產業分配 20
表 4-1 單變量分析 24
表 4-2 董事性別多元化與 ESG 績效及揭露品質 27
表 4-3 董事性別多元化與 ESG 三構面績效 28
表 4-4 董事性別多元化與 ESG 績效及揭露品質-調節效果 31
表 4-5 董事性別多元化與 ESG 三構面績效-調節效果 32
表 4-6 董事性別多元化與社會構面之子構面 33
表 4-7 董事性別多元化與 ESG 績效及揭露品質變動 35
表 4-8 董事性別多元化與 ESG 三構面績效變動 36
表 4-9 董事性別多元化與 ESG 績效及揭露品質變動-調節效果 39
表 4-10 董事性別多元化與 ESG 三構面績效變動-調節效果 40
表 4-11 董事性別多元化與社會構面之子構面變動 41
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