ESG報告書與營運績效之關聯 -文字分析之應用

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题名:	ESG報告書與營運績效之關聯 -文字分析之應用 The Relation between ESG Report and Operating Performance- An Application of Text Analysis
作者:	阮大維
贡献者:	會計學系
关键词:	ESG報告書營運績效非意欲產出DEA 二氧化碳排放量文本可讀性分析 ESG reports Operation performance Undesirable output CO2 emission、Readability
日期:	2024
上传时间:	2024-08-02 12:29:23 (UTC+8)
摘要:	本研究主要探討ESG報告書可讀性與營運績效之關聯，由於近年來ESG永續發展議題逐漸受到重視，在政府的推動下，各大企業也逐漸投入ESG，並將ESG相關之資訊透過報告書的方式予以呈現，且其揭露程度與營運績效表現亦有其關聯，故本研究以半導體上游、中游、下游產業鏈作為研究對象，並將二氧化碳排放量視為非意欲產出，採用非意欲產出資料包絡分析法分析企業之營運績效；而ESG報告書內容之可讀性，將採用文本可讀性分析進行評測，進而瞭解ESG報告書之揭露程度，以及其與營運績效之關聯，用以提供管理者更加具有效率之資源分配依據。 With the growing awareness of Environmental, Social, and Governance (ESG) factors among governments and corporations, significant efforts are being made to leverage ESG as a competitive advantage in the modern business landscape. In this context, this study aims to analyze the relationship between the readability of ESG reports and corporate operating performance. According to the theory of information asymmetry, companies with poor performance often publish reports with lower readability. Traditionally, corporate operating performance has been evaluated through ratio analysis, which employs a simple one-input, one-output model that fails to capture the complexities of real-world corporate performance. To address this limitation, Data Envelopment Analysis (DEA) is employed due to its ability to handle multiple inputs and outputs. DEA operates on the assumption of minimizing inputs while maximizing outputs to achieve an efficient level. However, not all outputs are desirable; some, such as toxic products, and CO2 emissions, energy consumption, are undesirable. To account for these, an undesirable output DEA model is proposed. Given the integral role of the Integrated Circuit (IC) industry in Taiwan's economy, this study focuses on this specific sector. The IC industry is divided into three main streams: upstream, midstream, and downstream. The relationship between corporate operating performance in these different streams and the readability of ESG reports is further analyzed. The findings can guide decision-makers in allocating limited resources and formulating future policies.
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