臺灣博碩士論文加值系統

本研究欲探討公司ESG績效評分與環境、社會與公司治理績效評分是否會對關鍵查核事項項次數、字數及全部項次重複出現相同細項揭露方面產生影響，實證樣本採用自2017年至2022年台灣經濟新報資料庫(TEJ)上市以及上櫃公司做為選取標準。
實證結果發現，ESG績效評分或環境、社會與公司治理各項類別績效評分對關鍵查核事項之項次數、字數揭露或是全部項次重複出現相同細項揭露越有可能出現正向影響，由此研究證實，ESG 績效評分與關鍵查核事項之揭露有所影響，具重要因素。

The aim of this study is to discuss whether the company's Environmental, Social, and Governance performance ratings influenced the number of key audit matters, the word count of key audit matters, and the repetition of identical disclosures across all items. The sample is drawn for the Taiwan Exchange and Taipei Exchange from the TEJ database from 2017 to 2022.

The empirical results suggest that ESG performance ratings or individual ratings in Environmental, Social, and Governance aspects are more likely to have positive influence on the number of key audit matters, the word count key audit matters, and the repetition of identical disclosures of key audit matters across all items. Hence, this study confirms that ESG performance ratings have an impact on the disclosure of key audit matters, having a significant factor.

目錄
摘要 I
ABSTRACT II
致謝詞 III
目錄 IV
表目錄 VI
第一章 前言 1
第一節 研究動機與背景 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討與假說發展 5
第一節 ESG績效評分相關文獻 5
第二節 關鍵查核事項相關文獻 6
第三節 ESG績效評分與關鍵查核事項 7
第三章 研究設計 11
第一節 實證模型 11
第二節 應變數、自變數及控制變數定義 15
第三節 樣本選取 18
第四章 實證結果 19
第一節 敘述性統計 19
第二節 相關係數分析 22
第三節 實證結果分析 25
第四節 額外測試 43
第五章 結論與建議 52
第一節 結論 52
第二節 未來研究方向與建議 54
參考文獻 55

表目錄
表 1 樣本選取 18
表 2 樣本敘述性統計 20
表 3 Pearson相關係數 23
表 4 假說一迴歸結果 26
表 5 假說二迴歸結果 29
表 6 假說三迴歸結果 32
表 7 假說四迴歸結果 35
表 8 假說五迴歸結果 39
表 9 額外測試一迴歸結果 44
表 10 額外測試二迴歸結果 48
表 11 實證結果與額外測試結果整理 51

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