CSR報告書重大議題矩陣與ESG行為之關聯性

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姓名

莊承穎(Chen-Yin Chuang) 查詢紙本館藏

畢業系所

財務金融學系

論文名稱

CSR報告書重大議題矩陣與ESG行為之關聯性
(The Relationship between CSR Report Materiality Matrix and ESG Behavior)

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至系統瀏覽論文 (2026-6-25以後開放)

摘要(中)

本研究探討企業CSR報告書中重大議題矩陣變數與ESG行為之間的關聯性，蒐集2008 年至2018 年台灣所有發行的CSR報告書，將報告書中的重大議題矩陣切割並計算出三個主要變數，分別是利害關係人與公司營運衝擊程度的一致性(ALIGN)、側重於公司營運衝擊之比例(P.O.)以及側重於利害關係人關注之比例(S.O.)，利用這三個主要變數與目前可蒐集到的台灣ESG行為變數去做單變量分析，除了全樣本分析之外，本研究進一步依照自願性、市值大小及產業類別將樣本區分，分析主要變數在不同樣本是否會呈現不同的結果。結果顯示這三個主要變數確實與部分企業ESG行為相關，但因為目前台灣ESG相關資料質量欠佳和數量不足，導致結果較無明顯的模式。本研究也額外發現自願性發布報告書的企業ESG評分表現更差，因此這些企業可能有綠洗的嫌疑，另外，我們也發現大公司ESG 的表現並沒有比小公司還要好，說明公司規模與企業投入在CSR的成效關係不大。

摘要(英)

This study aims to study the relationship between variables derived from the CSR report materiality matrix and actual ESG behavior of the firm. The data of the study includes the listed companies from 2008 to 2018 in Taiwan. In this paper, I divided the materiality matrices and
calculated three main variables, 1) the alignment between stakeholders’ interest and the company′s operational impact, 2) the proportion focusing on the company′s operational impact and 3) the proportion focusing on stakeholders′ concern The three main variables are used for univariate analysis, In addition to the full sample analysis, this study further distinguishes the samples according to voluntariness, market value and industry category, and analyzes whether the main variables present different results in different samples.The results show that the three main variables can somehow capture the ESG behavior of companies, but the results do not present a clear pattern because of the low quality of ESG data in Taiwan. In addition, this study also found that the ESG scores of voluntary reporting companies are worse, so these companies may be suspected of green wash. In addition, we also find that the ESG performance of large
companies is worse than small companies, indicating that the size of the company may not have much relationship with the effectiveness of CSR invested by companies.

關鍵字(中)

★ CSR 報告書
★ 重大議題矩陣
★ ESG 行為

關鍵字(英)

★ CSR report
★ materiality matrix
★ ESG behavior

論文目次

摘要 i
Abstract ii
致謝 iii
目錄 iv
圖目錄 vi
第一章緒論 1
1-1 研究背景與動機 1
1-2 研究特徵與貢獻 2
第二章文獻回顧 4
2-1 CSR活動與企業價值或績效的文獻回顧 4
2-2 台灣市場CSR研究的文獻回顧 5
第三章研究內容與方法 7
3-1研究方法 7
3-2 研究假說 10
3-2-1 利害關係人與公司營運衝擊程度的一致性 10
3-2-2 側重於公司營運衝擊之比例 10
3-2-3側重於利害關係人關注之比例 11
3-3 樣本描述 11
3-4變數敘述 14
3-4-1主要變數 14
3-4-2 ESG行為變數 17
3-5其他分類 27
3-5-1自願性發布CSR報告書 28
3-5-2公司市值大小 29
3-5-3產業分類 29
3-6敘述統計 30
第四章實證分析結果 33
4-1 全樣本 33
4-2自願性與非自願性 34
4-3市值100億以上與以下 40
4-4科技業與非科技業 45
第五章結論與未來建議 51
參考文獻 52
附錄 55

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指導教授

李韋憲(Wei-Hsien Li)

審核日期

2021-6-29

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