台灣上市櫃電子公司ESG表現對外資持股的影響

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Title:	台灣上市櫃電子公司ESG表現對外資持股的影響
Authors:	曾翊寧;Tseng, Yi-Ning
Contributors:	會計研究所企業資源規劃會計碩士在職專班
Keywords:	ESG 分數;外資持股比例;ESG Score;Foreign Investors′ Shareholding
Date:	2023-06-07
Issue Date:	2024-09-19 16:24:37 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究主要探討台灣上市櫃電子公司的ESG分數對外資持股的影響，研究中的ESG分數採用台灣經濟新報TEJ「TESG永續發展指標｣中的TESG分數，並以台灣上市櫃電子產業公司共 838間樣本作為觀察值，研究期間為2016年至2020年，共計5年，838筆資料，進行多元迴歸分析，並進一步探討，相較ESG三大構面中的社會責任構面與公司治理構面，外資是否更偏好環境保護構面分數較高的公司。研究結果顯示，ESG分數對外資持股有正向影響，且ESG分數每增加1分，外資持股比例就會上升0.6675個百分點，至於在ESG的三大構面表現方面，企業的社會責任與公司治理表現影響外資持股的程度明顯高於環境保護，與當初所預期的假設；外資會偏好環境保護構面分數較高的企業有所不一致。 ;This study primarily discusses the impact of ESG score of Taiwan′s electronics industry corporations on foreign investors′ shareholding. The ESG score used in the study is the index of TESG from Taiwan Economic Journal (TEJ). A total of 838 observations from electronics industry of Taiwan were used as samples for the study, spanning from 2016 to 2020, with 838 records, in carrying out an analysis of multiple regression models to explore whether foreign investors preferred the corporate with higher ESG score on the dimension of environment than social and governance. The results of the study indicated that ESG score have a positive impact on foreign investors′ shareholding. For every one-point increase in the ESG score, foreign investors′ shareholding increases by 0.6675 percentage points. In the three major dimensions of ESG, the impact on foreign investors′ shareholding from corporate performance in social and governance are significantly higher than that of environment. This contradicts the original hypothesis that foreign investors prefer the corporations with higher ESG score in the environment dimension of ESG.
Appears in Collections:	[enterprise resource planning of Optics and Photonics] Electronic Thesis & Dissertation

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