環境、社會、公司治理(ESG)與企業績效的相關性研究

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题名:	環境、社會、公司治理(ESG)與企業績效的相關性研究 The Study of the Relationship between Environment, Social, Governance (ESG) and Business Performance
作者:	陳彥嘉 CHEN, YAN-JIA
贡献者:	財務金融學系
关键词:	永續性環境社會公司治理(ESG) 資產報酬率股東權益報酬率企業價值 Sustainability Environmental Social Governance (ESG) Return on Assets (ROA) Return on Equity (ROE) Tobin's Q
日期:	2024
上传时间:	2024-11-14 11:09:07 (UTC+8)
摘要:	近年來，隨著環保意識的抬頭，企業和投資者的價值取向逐漸轉變。人們正積極應對全球暖化等氣候變遷的威脅，意識到氣候變化可能對環境、社會和全球經濟造成影響。因此，環境、社會和公司治理(Environmental, Social, Governance，以下簡稱ESG) 的概念逐漸成為關注焦點和重要議題。這使得企業不僅僅關注財務數據，而是致力於維護企業商譽、穩定營運，進而提升資產報酬率、股東權益報酬率、公司價值(Tobin’s Q)等企業績效。如今，已擴展至全面追求企業的永續性(Sustainability)發展。本研究主要探討公司在ESG議題下，ESG的表現是否與企業績效產生關連性。研究樣本為臺灣和美國上市金融業之公司，期間為2013年至2022年，資料來源Thomson Reuters (簡稱Datastream)資料庫，結果顯示臺灣與美國在企業獲得ESG績效後，與企業績效呈顯著正相關，故面對ESG應保持正面態度，促使企業願意執行ESG，以達到良好的企業績效，並且有利於企業永續發展。 In recent years, with the rise of environmental awareness, the value orientation of enterprises and investors has gradually changed. People are actively responding to the threat of climate change, such as global warming, and are aware of the impact that climate change can have on the environment, society, and the global economy. Therefore, the concept of Environmental, Social, Governance (ESG) has gradually become the focus of attention and an important issue. This allows companies to focus not only on financial data, but also on maintaining corporate goodwill, stabilizing operations, and improving corporate performance such as return on assets, return on shareholders' equity, and company value (Tobin's Q). Today, it has expanded to fully pursue the development of corporate sustainability. This study mainly explores whether ESG performance is related to corporate performance under ESG issues. The study sample is listed in Taiwan and United States financial companies, the period from 2013 to 2022, the data source is Thomson Reuters (Datastream) database, the results show that Taiwan and United States after enterprises obtain ESG performance, there is a significant positive correlation with corporate performance, so we should maintain a positive attitude towards ESG, and promote enterprises to be willing to implement ESG to achieve good corporate performance and conducive to corporate sustainability.
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