運用三階段差額變數基礎模型探討ESG 對公司經營管理績效之影響—以台 灣紡織公司為例

文化大學機構典藏 CCUR > 商學院 > 企業管理學系暨國際企業管理研究所 > 博碩士論文 > Item 987654321/53776

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题名:	運用三階段差額變數基礎模型探討ESG 對公司經營管理績效之影響—以台灣紡織公司為例
作者:	謝森賢
贡献者:	國際企業管理學系
关键词:	紡織公司 textile company
日期:	2024
上传时间:	2024-12-09 13:35:25 (UTC+8)
摘要:	企業社會責任(CSR)越來越受到公司、監管機構和決策者的關注。紡織業也曾經為台灣工業發展的領頭羊。本研究運用台灣經濟新報(TEJ)資料庫2015年-2020年有關紡織業之財務指標與ESG三大支柱(環境、社會及治理)構面得分資料，首先使用網路資料包絡分析法的績效測度模型測量紡織公司經營整體績效及生產管理、庫存銷售與市場獲利等三階段績效，探討公司資源運用、存貨管理狀況以及售價與獲利的關係。用截斷式迴歸法分析ESG對各階段績效之影響。績效測量結果顯示平均績效以生產管理績效最優，庫存銷售績效第二，市場獲利績效第三。整體上有投入過多及產出不足、存貨過多以及定價偏低的現象。迴歸分析顯示ESG大三支柱對整體績效的影響不顯著或負向顯著，對各階段績效的影響則分別有正向顯著、負向顯著與不顯著等三種結果。但單就影響而言，社會構面之影響最大。 Corporate social responsibility (CSR) is receiving increasing attention from companies, regulators and policymakers. The textile industry was once the leader in Taiwan's industrial development. This study uses the Taiwan Economic News (TEJ) database from 2015 to 2020 on the textile industry's financial indicators and ESG three pillars (environment, society and governance) aspect score data. First, it uses the network data envelopment analysis to measures the overall performance of textile companies and three stages of performance including production management, inventory sales and market profits. To explores resource utilization, inventory management and the relationship between selling price and profits. Then Use truncated regression to analyze the impact of ESG on performance at each stage. The results show that on average performance, production management performance is the best, inventory sales performance is second, and market profit performance is third. Overall, there are excessive inputs , insufficient output, excessive inventory and low pricing. Regression analysis shows that the three pillars of ESG are insignificant or negatively significant for overall performance, while for the performance of each stage, there are three results: positive significant, negative significant, and insignificant respectively. But in terms of impact alone, the social aspect has the greatest impact.
显示于类别:	[企業管理學系暨國際企業管理研究所] 博碩士論文

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