董事永續督導對永續發展績效之影響：兼論永續計畫執行及工作小組設置之中介效果;The Impact of Directors’ Oversight of Sustainable Development on the Sustainable Development Performances, and the Mediating Effects of Implementing the Sustainable Development Plan and Setting up Task Force

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Title:	董事永續督導對永續發展績效之影響：兼論永續計畫執行及工作小組設置之中介效果;The Impact of Directors’ Oversight of Sustainable Development on the Sustainable Development Performances, and the Mediating Effects of Implementing the Sustainable Development Plan and Setting up Task Force
Authors:	賀紹瑜;Ho, Shao-Yu
Contributors:	會計研究所
Keywords:	董事永續督導;永續發展績效;工作小組;執行;中介效果
Date:	2022-07-28
Issue Date:	2022-10-04 11:52:44 (UTC+8)
Publisher:	國立中央大學
Abstract:	隨著永續發展的概念興起，其治理也逐漸成為各方關注的部分。我國之法規建議公司設置永續發展治理單位來負責推動永續發展，並規定公司應揭露董事會對永續發展之督導情形，這顯示了董事參與永續發展治理單位以發揮督導（本文稱之為董事永續督導）作用是很重要的。本文以永續發展治理的角度出發，探討永續發展治理單位之董事督導強度對於永續發展績效之正面影響，以及執行永續計畫或是在永續發展治理單位內設置工作小組對於此影響是否具有中介效果。本研究以2016年至2019年有發行企業社會責任報告書且設置永續發展治理單位之上市公司為樣本，共計1,347筆觀察值，實證結果顯示，董事永續督導強度較高，公司之永續發展績效較佳；另外，公司確實執行永續計畫及設置永續發展工作小組，對上述正影響皆存有部分中介效果。過去未有研究探討工作小組及董事永續督導對永續發展績效的影響中是否存有中介變數，本研究針對這部份進行探討。根據本研究之結果，公司可以藉由提升董事永續督導強度、確實執行永續計畫及設置工作小組來直接或間接地提升永續發展績效，政府也可加強宣導這些部分來增進公司實踐永續發展。;With the rise of the concept of sustainable development, sustainable development governance has gradually gained more and more attention. Taiwan′s regulations recommend that companies set up a sustainable development governance unit to be responsible for promoting sustainable development, and stipulate that companies should disclose the board of directors′ oversight of sustainable development, which shows that it’s important for directors participate in the sustainable development governance unit to play an oversight role (this study is called Director’s Sustainable Oversight). This study specifically focuses on the sustainable development governance and discuss the positive impact of directors’ oversight intensity of sustainable development governance unit on sustainable development performance. Furthermore, this study also investigates whether implementing the sustainable development plan and setting up task force under the sustainable development governance unit have a mediating effect on this relationship. Taking the listed companies that issued CSR reports and set up sustainable development governance units from 2016 to 2019 as the sample of this study, for a total of 1,347. The empirical results of the study show that the higher of directors’ oversight intensity of sustainable development, the better the company’s sustainable development performance. In addition, implementing the sustainable development plan and setting up task force have the partial mediating effect on positive association between the directors’ oversight intensity and sustainable development performance. There has been no previous literature investigate task force and whether there are mediating variables in the impact of directors′ sustainable oversight on sustainable development performance. This study focuses on this part. According to the results of this study, companies can directly or indirectly improve their sustainable development performance by enhancing directors′ sustainable oversight, implementing sustainable plans, and setting up task forces. The government can also strengthen the promotion of these parts to improve the company′s practice of sustainable development.
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