董事會性別多元化對負面ESG 之關聯性- 以E 跟S 為主要探討;A Study of the Relevance among Gender Diversity on the Board Affects Negative ESG: with the Example of E and S

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Title:	董事會性別多元化對負面ESG 之關聯性- 以E 跟S 為主要探討;A Study of the Relevance among Gender Diversity on the Board Affects Negative ESG: with the Example of E and S
Authors:	林湘宜;Lin, Hsiang-Yi
Contributors:	財務金融學系在職專班
Keywords:	ESG;董事會性別多元化;女性董事;企業社會責任
Date:	2022-06-14
Issue Date:	2022-07-13 20:54:02 (UTC+8)
Publisher:	國立中央大學
Abstract:	近年來，氣候變遷為全球關注的重要ESG 議題。美國永續、責任、影響力投資趨勢報告中指出( USSIF 2016 )，許多其他利益相關人和機構投資者會開始要求企業揭露相關且重要的ESG 資訊，以分析ESG 因素給企業未來帶來的機會與風險，這相關且重要之ESG 資訊概念即為重大性(Material)。而金融監督管理委員會於2020 年8 月25 日發布「公司治理3.0－永續發展藍圖」，以「強化董事會職能，提升企業永續價值」等五大主題為推動重點，時至2022 年3 月金管會為因應氣候變遷衝擊及回應國際間對永續議題關注，發布上市(櫃)公司永續發展路徑圖，配合政府減碳計畫遵循減碳目標以利企業永續發展。本研究主要目的在探討企業董事會性別多元化結構對於負面ESG 之影響，研究樣本為2015-2020 年間，使用台灣上市(櫃)公司，共1,764 家公司，有效樣本數共10,168 筆。迴歸分析結果顯示，董事會性別多元化與負面環境、社會責任分數之間的關聯呈負向影響，顯示出董事會性別多化有助於提升企業ESG 表現，降低負面ESG 的發生。;Climate change has become a vital ESG issue of global concern in recent years. According to the US SIF 2016 Trends Report, many other stakeholder organizations are beginning to require companies to disclose relevant and essential ESG information to evaluate the opportunities and risks that ESG factors present to companies in the future, which relevant and crucial concept of ESG information is called materiality. The Financial Supervisory Commission (FSC) released the "Corporate Governance 3.0 - Blueprint for Sustainable Development", which focuses on five major themes, including "Strengthening Board Functions and Enhancing Corporate Sustainable Value," on August 25, 2020. In response to the impact of climate change and international concern over sustainability issues in March 2022, the FSC released a sustainable development pathway for listed companies, in line with the government′s carbon reduction plan to follow carbon reduction targets for sustainable corporate development. The primary purpose of this study is to discuss the impact of the gender diversity structure of corporate boards on ESG. The research sample is from 2015 to 2020, using Taiwan listed (cabinet) companies, a total of 1,764 companies, and 10,168 valid samples. The regression analysis results show that the correlation between hostile environment, social responsibility scores, and gender diversity of the board of directors has a negative impact, showing that the gender diversity of the board of directors can help enhance the ESG performance of enterprises and reduce the occurrence of negative ESG.
Appears in Collections:	[Executive Master of Finance Management] Electronic Thesis & Dissertation

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